| No. | Document | Content | Date of Issuance |
|---|---|---|---|
| Invoice | |||
| 1 | Decree No. 70/2025/NĐ-CP of the Government amending and supplementing a number of articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and documents | Clearly stipulates the time of invoice issuance for exported goods.
Revises regulations on the timing of invoice issuance in specific cases:
|
Issued on: March 20, 2025 Effective from: June 1, 2025 |
| 2 | Official Dispatch No. 884/CTBTR-TTHT from Ben Tre Provincial Tax Department regarding e-invoice issuance | In cases where the company receives amounts on behalf of others that are not related to the sale of goods or provision of services as stipulated in Clause 1, Article 4 of Decree No. 123/2020/NĐ-CP, the company is not required to issue invoices, declare, or pay VAT. Instead, it should prepare collection and payment vouchers in accordance with Point d, Clause 7, Article 5 of Circular No. 219/2013/TT-BTC. | March 13, 2025 |
| 3 | Official Dispatch No. 143/CT-CS from the Tax Department regarding invoices | The time of invoice issuance for insurance activities is the time when the service provision is completed, regardless of whether payment has been received. If the insurance provider collects payment before or during the service provision, the time of invoice issuance is the time of payment collection. | March 14, 2025 |
| Digital Signature | |||
| 4 | Circular No. 13/2025/TT-BTC issued by the Ministry of Finance on the rates, collection, payment, management, and use of service fees for maintaining the digital signature certificate status verification system | For public digital signature authentication services: VND 3,000/month per digital signature certificate issued by public digital signature authentication service providers to organizational/business subscribers. For timestamping services and data message authentication services: VND 4,200,000/month per digital signature certificate for timestamping and data message authentication services issued by the national electronic authentication service provider to trusted service providers. | Issued on: March 19, 2025 Effective from: April 10, 2025 |
| Corporate Income Tax | |||
| 5 | Official Dispatch No. 140/CT-CS from the Tax Department regarding tax policy | In cases where a company incurs a one-time payment for land rental covering the entire lease period and management fees for land that has not yet been used for production or business activities, such expenses are not deductible for the purpose of determining corporate taxable income at the time the leased land has not yet been put into use. | March 14, 2025 |
Invoice
Issued on: March 20, 2025
Effective from: June 1, 2025
Decree No. 70/2025/NĐ-CP of the Government amending and supplementing a number of articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and documents
Clearly stipulates the time of invoice issuance for exported goods.
Revises regulations on the timing of invoice issuance in specific cases:
- For cases involving the sale of goods or provision of services in large quantities, frequently occurring transactions that require time for data reconciliation between the selling enterprise and customers or partners.
- ·For activities related to exploration, survey, extraction, and processing of crude oil.
- Specifies the invoice issuance time for lending activities.
- Applies to foreign exchange agency activities and services involving the receipt, disbursement, and payment of foreign currencies by economic organizations of credit institutions.
March 13, 2025: Official Dispatch No. 884/CTBTR-TTHT from Ben Tre Provincial Tax Department regarding e-invoice issuance
In cases where the company receives amounts on behalf of others that are not related to the sale of goods or provision of services as stipulated in Clause 1, Article 4 of Decree No. 123/2020/NĐ-CP, the company is not required to issue invoices, declare, or pay VAT. Instead, it should prepare collection and payment vouchers in accordance with Point d, Clause 7, Article 5 of Circular No. 219/2013/TT-BTC.
March 14, 2025: Official Dispatch No. 143/CT-CS from the Tax Department regarding invoices
The time of invoice issuance for insurance activities is the time when the service provision is completed, regardless of whether payment has been received. If the insurance provider collects payment before or during the service provision, the time of invoice issuance is the time of payment collection.
Digital Signature
Issued on: March 19, 2025
Effective from: April 10, 2025
Circular No. 13/2025/TT-BTC issued by the Ministry of Finance on the rates, collection, payment, management, and use of service fees for maintaining the digital signature certificate status verification system
For public digital signature authentication services: VND 3,000/month per digital signature certificate issued by public digital signature authentication service providers to organizational/business subscribers.
For timestamping services and data message authentication services: VND 4,200,000/month per digital signature certificate for timestamping and data message authentication services issued by the national electronic authentication service provider to trusted service providers.
Corporate Income Tax
March 14, 2025: Official Dispatch No. 140/CT-CS from the Tax Department regarding tax policy
In cases where a company incurs a one-time payment for land rental covering the entire lease period and management fees for land that has not yet been used for production or business activities, such expenses are not deductible for the purpose of determining corporate taxable income at the time the leased land has not yet been put into use.