No. Document Content Date of Issuance
Registration Fee
1 Official Letter No. 2535/BTC-CST from the Ministry of Finance on the Implementation of the Decree on Registration Fees The Ministry of Finance requests the Tax Departments and Regional Tax Sub-Departments to implement Decree No. 51/2025/NĐ-CP to timely apply a 0% registration fee for battery-electric vehicles starting from March 1, 2025. 01/03/2025
Administrative Tax Management
2 Notification No. 275/TB-TCT from the General Department of Taxation on the Change of the Agency's Name Effective from March 1, 2025, all administrative, financial transactions, and documents sent to the General Department of Taxation should use the new name: Tax Department (Head Office: 1A Nguyễn Công Trứ, Đồng Nhân Ward, Hai Bà Trưng District, Hanoi). 28/02/2025
3 Official Letter No. 1012/TCT-TTKT from the General Department of Taxation on Guidance for Tax Authorities in Implementing Inspection and Audit Tasks After Organizational Restructuring To ensure smooth tax management following the restructuring and streamlining of the organizational system, the General Department of Taxation requires tax authorities, before merging (Inspection and Audit Department), to prepare a list of taxpayers scheduled for inspection at the tax authority’s office or at the taxpayer’s premises, along with relevant documents (if any), for handover to the new tax authority (Enterprise Management and Support Department). 28/02/2025
Related-Party Transactions
4 Official Letter No. 586/TCT-TTKT from the General Department of Taxation on Introducing Key Updates and Implementing Decree No. 20/2025/NĐ-CP The General Department of Taxation introduces key updates in Decree No. 20/2025/NĐ-CP, which amends and supplements certain provisions of Decree No. 132/2020/NĐ-CP on tax management for enterprises engaged in related-party transactions, as follows: 1. Addition of points d.1 and d.2 under point d, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP. Accordingly, the determination of related parties in cases of guarantees or loans as prescribed in point d, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP does not apply to the following cases:
  • The guarantor or lender is an economic organization operating under the Law on Credit Institutions and does not directly or indirectly participate in the management, control, capital contribution, or investment in the borrowing enterprise or the enterprise receiving the guarantee, as specified in points a, c, đ, e, g, h, k, l, and m, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP, as amended and supplemented in Decree No. 20/2025/NĐ-CP.
  • The guarantor or lender is an economic organization operating under the Law on Credit Institutions, and the borrowing enterprise or the guaranteed enterprise is not directly or indirectly under the common management, control, capital contribution, or investment of another entity, as specified in points b, e, and i, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP, as amended and supplemented in Decree No. 20/2025/NĐ-CP. Previously: No exclusion was provided for these cases in determining related-party relationships.
2. Amendment and supplementation of point k, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP This amendment clarifies that related-party relationships include cases where enterprises with independently accounted branches declare and pay corporate income tax while being effectively controlled, managed, and directed in their production and business activities by another entity. Previously: This provision was not explicitly defined. ...		 13/02/2025
Tax Management
5 Official Letter No. 703/TCT-KK from the General Department of Taxation on Strengthening Tax Management in the Education Sector The General Department of Taxation requests Provincial and Municipal Tax Departments to:
  • Review and analyze tax declaration records, e-invoice data, and financial reports of taxpayers operating in the education sector within their jurisdiction.
  • Identify high-risk taxpayer groups and focus on implementing comprehensive and synchronized tax management measures.
  • Promptly detect tax and invoice violations by taxpayers, requiring them to provide explanations and supporting documents or include them in the tax audit and inspection plan.
 18/02/2025
Corporate Income Tax
6 Official Letter No. 1519/CTHDU-TTHT from the Hải Dương Provincial Tax Department on Deductible Expenses for Corporate Income Tax Calculation In cases where an individual (not engaged in business activities) directly sells a car to a company, the company must provide the following documents for the expense to be considered deductible when determining corporate income tax (CIT):
  • A purchase record of goods and services using Form No. 01/TNDN as prescribed in Circular No. 78/2014/TT-BTC.
  • Payment documents (non-cash payment documents are not mandatory).
  • Legal documents proving the company's ownership of the asset, along with proper recording and depreciation of the asset in accordance with legal regulations.
 26/02/2025
7 Official Letter No. 994/TCT-CS from the General Department of Taxation on Corporate Income Tax Policy In cases where a business purchases gasoline or oil from a fuel trading unit that has not been licensed by the Ministry of Industry and Trade, such transactions are considered high-risk in terms of tax and invoices. The Tax Department is requested to assess the actual situation of the enterprise, coordinate with relevant authorities to verify the fuel trading activities, and determine whether the actual purchase and sale of fuel comply with legal regulations. This verification will serve as a basis for determining the legality of invoices and the deductibility of expenses when calculating taxable corporate income and VAT deductions in accordance with regulations. 28/02/2025
8 Official Letter No. 916/TCT-CS from the General Department of Taxation on Corporate Income Tax Policy In cases where revenue from the sale of trial production products is recorded as a deduction from the original cost of fixed assets in accordance with regulations on the management, use, and depreciation of fixed assets, such revenue shall not be recognized as project revenue. 28/02/2025
Personal Income Tax
9 Official Letter No. 914/TCT-DNNCN from the General Department of Taxation on Implementing the Automated Personal Income Tax Refund Process To ensure the effective implementation of the automated personal income tax (PIT) refund process, the General Department of Taxation requests Tax Departments to review the process and take the following actions:
  • For organizations responsible for withholding, declaring, and paying PIT on behalf of individuals: Monitor the PIT debt data of income-paying organizations under tax authorities' management to ensure timely measures for urging full remittance of withheld PIT into the state budget. This prevents any impact on taxpayers' rights when requesting a refund or offset for overpaid tax.
  • Urge income-paying organizations under tax authorities' management to comply with PIT finalization declarations and tax payments within the deadlines prescribed by the Law on Tax Administration. Ensure accurate tax finalization declarations based on actual income payments to individuals and prevent the misuse of another individual's information for tax finalization when no income payment has occurred.
 28/02/2025
Import and Export Tax
10 Official Letter No. 2721/CTBDU-TTHT from the Bình Dương Provincial Tax Department on Value-Added Tax Invoices for On-the-Spot Exports In cases where a company sells goods under a contract with a foreign partner that does not have a presence in Vietnam and is instructed to deliver goods to a Vietnamese enterprise, this is considered an on-the-spot export. If the goods are transported to a border gate or a customs clearance location, the company must use an internal delivery and transportation note, as stipulated in Clause 14, Article 10 of Decree No. 123/2020/NĐ-CP. After completing export procedures, the company must issue a value-added tax (VAT) invoice for the exported goods. The invoice should be filled out as follows:
  • Buyer's Name: Enter the name of the foreign buyer.
  • Purchasing Entity Name: Enter the name of the Vietnamese enterprise receiving the goods.
  • Delivery Location: Enter the delivery location in Vietnam as specified in the contract.
  • Tax Code: Leave blank.
 27/02/2025
11 Official Letter No. 5144/TCHQ-TXNK from the General Department of Customs on Exemption from Import Tax for Re-Imported Goods In cases where exported goods that have already been subject to export tax need to be re-imported into Vietnam and meet the conditions specified in Clause 2, Article 19 of the Export and Import Tax Law No. 107/2016/QH13, they are eligible for an export tax refund and exempt from import tax. The procedures and documentation for tax exemption shall be carried out in accordance with Clauses 3 and 4, Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented in Clause 19, Article 1 of Decree No. 18/2021/NĐ-CP. 23/10/2024

Registration Fee

01/03/2025: Official Letter No. 2535/BTC-CST from the Ministry of Finance on the Implementation of the Decree on Registration Fees

The Ministry of Finance requests the Tax Departments and Regional Tax Sub-Departments to implement Decree No. 51/2025/NĐ-CP to timely apply a 0% registration fee for battery-electric vehicles starting from March 1, 2025.

Administrative Tax Management

28/02/2025: Notification No. 275/TB-TCT from the General Department of Taxation on the Change of the Agency’s Name

Effective from March 1, 2025, all administrative, financial transactions, and documents sent to the General Department of Taxation should use the new name: Tax Department (Head Office: 1A Nguyễn Công Trứ, Đồng Nhân Ward, Hai Bà Trưng District, Hanoi).

28/02/2025: Official Letter No. 1012/TCT-TTKT from the General Department of Taxation on Guidance for Tax Authorities in Implementing Inspection and Audit Tasks After Organizational Restructuring

To ensure smooth tax management following the restructuring and streamlining of the organizational system, the General Department of Taxation requires tax authorities, before merging (Inspection and Audit Department), to prepare a list of taxpayers scheduled for inspection at the tax authority’s office or at the taxpayer’s premises, along with relevant documents (if any), for handover to the new tax authority (Enterprise Management and Support Department).

Related-Party Transactions

13/02/2025: Official Letter No. 586/TCT-TTKT from the General Department of Taxation on Introducing Key Updates and Implementing Decree No. 20/2025/NĐ-CP

The General Department of Taxation introduces key updates in Decree No. 20/2025/NĐ-CP, which amends and supplements certain provisions of Decree No. 132/2020/NĐ-CP on tax management for enterprises engaged in related-party transactions, as follows:

1. Addition of points d.1 and d.2 under point d, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP.
Accordingly, the determination of related parties in cases of guarantees or loans as prescribed in point d, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP does not apply to the following cases:

  • The guarantor or lender is an economic organization operating under the Law on Credit Institutions and does not directly or indirectly participate in the management, control, capital contribution, or investment in the borrowing enterprise or the enterprise receiving the guarantee, as specified in points a, c, đ, e, g, h, k, l, and m, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP, as amended and supplemented in Decree No. 20/2025/NĐ-CP.
  • The guarantor or lender is an economic organization operating under the Law on Credit Institutions, and the borrowing enterprise or the guaranteed enterprise is not directly or indirectly under the common management, control, capital contribution, or investment of another entity, as specified in points b, e, and i, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP, as amended and supplemented in Decree No. 20/2025/NĐ-CP.
    Previously: No exclusion was provided for these cases in determining related-party relationships.

2. Amendment and supplementation of point k, Clause 2, Article 5 of Decree No. 132/2020/NĐ-CP
This amendment clarifies that related-party relationships include cases where enterprises with independently accounted branches declare and pay corporate income tax while being effectively controlled, managed, and directed in their production and business activities by another entity.
Previously: This provision was not explicitly defined.
…

Tax Management

18/02/2025: Official Letter No. 703/TCT-KK from the General Department of Taxation on Strengthening Tax Management in the Education Sector

The General Department of Taxation requests Provincial and Municipal Tax Departments to:

  • Review and analyze tax declaration records, e-invoice data, and financial reports of taxpayers operating in the education sector within their jurisdiction.
  • Identify high-risk taxpayer groups and focus on implementing comprehensive and synchronized tax management measures.
  • Promptly detect tax and invoice violations by taxpayers, requiring them to provide explanations and supporting documents or include them in the tax audit and inspection plan.

Corporate Income Tax

26/02/2025: Official Letter No. 1519/CTHDU-TTHT from the Hải Dương Provincial Tax Department on Deductible Expenses for Corporate Income Tax Calculation

In cases where an individual (not engaged in business activities) directly sells a car to a company, the company must provide the following documents for the expense to be considered deductible when determining corporate income tax (CIT):

  • A purchase record of goods and services using Form No. 01/TNDN as prescribed in Circular No. 78/2014/TT-BTC.
  • Payment documents (non-cash payment documents are not mandatory).
  • Legal documents proving the company’s ownership of the asset, along with proper recording and depreciation of the asset in accordance with legal regulations.

28/02/2025: Official Letter No. 994/TCT-CS from the General Department of Taxation on Corporate Income Tax Policy

In cases where a business purchases gasoline or oil from a fuel trading unit that has not been licensed by the Ministry of Industry and Trade, such transactions are considered high-risk in terms of tax and invoices.

The Tax Department is requested to assess the actual situation of the enterprise, coordinate with relevant authorities to verify the fuel trading activities, and determine whether the actual purchase and sale of fuel comply with legal regulations. This verification will serve as a basis for determining the legality of invoices and the deductibility of expenses when calculating taxable corporate income and VAT deductions in accordance with regulations.

28/02/2025: Official Letter No. 916/TCT-CS from the General Department of Taxation on Corporate Income Tax Policy

In cases where revenue from the sale of trial production products is recorded as a deduction from the original cost of fixed assets in accordance with regulations on the management, use, and depreciation of fixed assets, such revenue shall not be recognized as project revenue.

Personal Income Tax

28/02/2025: Official Letter No. 914/TCT-DNNCN from the General Department of Taxation on Implementing the Automated Personal Income Tax Refund Process

To ensure the effective implementation of the automated personal income tax (PIT) refund process, the General Department of Taxation requests Tax Departments to review the process and take the following actions:

  • For organizations responsible for withholding, declaring, and paying PIT on behalf of individuals: Monitor the PIT debt data of income-paying organizations under tax authorities’ management to ensure timely measures for urging full remittance of withheld PIT into the state budget. This prevents any impact on taxpayers’ rights when requesting a refund or offset for overpaid tax.
  • Urge income-paying organizations under tax authorities’ management to comply with PIT finalization declarations and tax payments within the deadlines prescribed by the Law on Tax Administration. Ensure accurate tax finalization declarations based on actual income payments to individuals and prevent the misuse of another individual’s information for tax finalization when no income payment has occurred.

Import and Export Tax

27/02/2025: Official Letter No. 2721/CTBDU-TTHT from the Bình Dương Provincial Tax Department on Value-Added Tax Invoices for On-the-Spot Exports

In cases where a company sells goods under a contract with a foreign partner that does not have a presence in Vietnam and is instructed to deliver goods to a Vietnamese enterprise, this is considered an on-the-spot export. If the goods are transported to a border gate or a customs clearance location, the company must use an internal delivery and transportation note, as stipulated in Clause 14, Article 10 of Decree No. 123/2020/NĐ-CP.

After completing export procedures, the company must issue a value-added tax (VAT) invoice for the exported goods. The invoice should be filled out as follows:

  • Buyer’s Name: Enter the name of the foreign buyer.
  • Purchasing Entity Name: Enter the name of the Vietnamese enterprise receiving the goods.
  • Delivery Location: Enter the delivery location in Vietnam as specified in the contract.
  • Tax Code: Leave blank.

23/10/2024: Official Letter No. 5144/TCHQ-TXNK from the General Department of Customs on Exemption from Import Tax for Re-Imported Goods

In cases where exported goods that have already been subject to export tax need to be re-imported into Vietnam and meet the conditions specified in Clause 2, Article 19 of the Export and Import Tax Law No. 107/2016/QH13, they are eligible for an export tax refund and exempt from import tax.

The procedures and documentation for tax exemption shall be carried out in accordance with Clauses 3 and 4, Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented in Clause 19, Article 1 of Decree No. 18/2021/NĐ-CP.