No. Document Content Date of Issue
Administrative Management of Taxation
1 Official Letter No. 1587/CTTBI-TTHT from the Thai Binh Provincial Tax Department regarding the threshold for temporary exit suspension under Decree No. 49/2024/NĐ-CP The Thai Binh Tax Department provides information on several contents of Decree No. 49/2025/NĐ-CP as follows: Application of tax debt thresholds and overdue periods for cases subject to temporary exit suspension:
  • Individual businesspersons or household business owners who are subject to enforcement measures under administrative decisions on tax management, having tax debts of VND 50 million or more, with the tax payment overdue for more than 120 days according to regulations.
  • Individuals who are legal representatives of enterprises, cooperatives, or unions of cooperatives that are subject to enforcement measures under administrative decisions on tax management, having tax debts of VND 500 million or more, with the tax payment overdue for more than 120 days according to regulations.
  •  Individual businesspersons, household business owners, or individuals who are legal representatives of enterprises, cooperatives, or unions of cooperatives that have ceased operations at their registered addresses, with tax debts overdue according to regulations, and who have not fulfilled their tax obligations within 30 days from the date the tax authority issued a notice regarding the application of exit suspension measures.
  • Vietnamese citizens planning to emigrate, overseas Vietnamese, or foreign nationals who have outstanding tax debts overdue according to regulations before exiting Vietnam and have not fulfilled their tax obligations.
 06/03/2025
2 Official Telegram No. 22/CĐ-TTg from the Prime Minister on Key Tasks and Solutions for Simplifying Administrative Procedures, Improving the Business Environment, and Promoting Socio-Economic Development The Prime Minister requests the Ministry of Finance to take the lead and coordinate with other ministries, agencies, and local authorities to:
  • Draft a Decree on extending the deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rental fees in 2025, as well as a Decree on extending the deadline for special consumption tax applicable to domestically manufactured and assembled automobiles, and submit them to the Government before March 15, 2025.
  • Study and propose the expansion of eligible beneficiaries for tax reduction, including an extension of VAT reductions for the second half of 2025 and throughout 2026, and report to the Government before March 15, 2025.
 09/03/2025
3 Official Letter No. 83/CT-TCCB from the Tax Department regarding the Arrangement of a "One-Stop-Shop" Unit in Merged Areas The Tax Department has arranged units to receive and process administrative procedures under the "one-stop-shop" mechanism at:
  • The merged areas of Regional Tax Sub-Departments, and
  • The merged district-level areas of District Tax Teams.
 8/3/2025
4 Decision No. 420/QD-TCT by the General Department of Taxation on Promulgating the Project "Innovation and Improvement of Tax Management Quality for Business Households" The project "Innovation and Improvement of Tax Management Quality for Business Households" aims to ensure that 100% of business households use the electronic tax declaration method and that 80% of tax revenue from business households is collected through electronic payment methods. In 2025, the scope will be expanded to include business households and individual businesses, as stipulated in Clause 1, Article 51 of the Law on Tax Administration No. 38/2019/QH15, with annual revenue of VND 1 billion or more. These entities will be required to use e-invoices generated from cash registers. 28/02/2025
Foreign Contractor Tax
5 Official Letter No. 1579/CTNDI-TTHT from Nam Dinh Provincial Tax Department on Foreign Contractor Tax In the case where the Company provides telephone allowance to employees, and the conditions for entitlement and the allowance amount are clearly specified in one of the following documents: the labor contract; the collective labor agreement; the financial regulations of the Company, Corporation, or Group; or the bonus policy issued by the Chairman of the Board of Directors, General Director, or Director in accordance with the Company's financial regulations — then such allowance shall be considered a deductible expense when determining corporate income tax (CIT) in accordance with the Law on Corporate Income Tax, and shall not be included in the employee’s personal income taxable income. However, if the Company provides telephone allowances exceeding the fixed rates stipulated by regulations, the excess amount must be included in the employee's taxable income for personal income tax (PIT) purposes. 13/03/2025
Invoices
6 Official Letter No. 779/CTLAN-TTHT from the Long An Provincial Tax Department on Tax and Invoice Policies In the case where the Company incurs a bonus expense for distributors upon reaching sales targets, as stipulated in Clause 1, Article 5 of Circular No. 219/2013/TT-BTC, this falls under the category not subject to tax declaration and payment. The Company shall prepare payment vouchers in accordance with regulations (invoices are not required). This expense is allowed to be included as a deductible cost when determining corporate taxable income (CIT), provided that the conditions set out in Article 4 of Circular No. 96/2015/TT-BTC are met. 24/02/2025

Administrative Management of Taxation

06/03/2025: Official Letter No. 1587/CTTBI-TTHT from the Thai Binh Provincial Tax Department regarding the threshold for temporary exit suspension under Decree No. 49/2024/NĐ-CP

The Thai Binh Tax Department provides information on several contents of Decree No. 49/2025/NĐ-CP as follows:

Application of tax debt thresholds and overdue periods for cases subject to temporary exit suspension:

  • Individual businesspersons or household business owners who are subject to enforcement measures under administrative decisions on tax management, having tax debts of VND 50 million or more, with the tax payment overdue for more than 120 days according to regulations.
  • Individuals who are legal representatives of enterprises, cooperatives, or unions of cooperatives that are subject to enforcement measures under administrative decisions on tax management, having tax debts of VND 500 million or more, with the tax payment overdue for more than 120 days according to regulations.
  •  Individual businesspersons, household business owners, or individuals who are legal representatives of enterprises, cooperatives, or unions of cooperatives that have ceased operations at their registered addresses, with tax debts overdue according to regulations, and who have not fulfilled their tax obligations within 30 days from the date the tax authority issued a notice regarding the application of exit suspension measures.
  • Vietnamese citizens planning to emigrate, overseas Vietnamese, or foreign nationals who have outstanding tax debts overdue according to regulations before exiting Vietnam and have not fulfilled their tax obligations.

09/03/2025: Official Telegram No. 22/CĐ-TTg from the Prime Minister on Key Tasks and Solutions for Simplifying Administrative Procedures, Improving the Business Environment, and Promoting Socio-Economic Development

The Prime Minister requests the Ministry of Finance to take the lead and coordinate with other ministries, agencies, and local authorities to:

  • Draft a Decree on extending the deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rental fees in 2025, as well as a Decree on extending the deadline for special consumption tax applicable to domestically manufactured and assembled automobiles, and submit them to the Government before March 15, 2025.
  • Study and propose the expansion of eligible beneficiaries for tax reduction, including an extension of VAT reductions for the second half of 2025 and throughout 2026, and report to the Government before March 15, 2025.

8/3/2025: Official Letter No. 83/CT-TCCB from the Tax Department regarding the Arrangement of a “One-Stop-Shop” Unit in Merged Areas

The Tax Department has arranged units to receive and process administrative procedures under the “one-stop-shop” mechanism at:

  • The merged areas of Regional Tax Sub-Departments, and
  • The merged district-level areas of District Tax Teams.

28/02/2025: Decision No. 420/QD-TCT by the General Department of Taxation on Promulgating the Project “Innovation and Improvement of Tax Management Quality for Business Households”

The project “Innovation and Improvement of Tax Management Quality for Business Households” aims to ensure that 100% of business households use the electronic tax declaration method and that 80% of tax revenue from business households is collected through electronic payment methods.

In 2025, the scope will be expanded to include business households and individual businesses, as stipulated in Clause 1, Article 51 of the Law on Tax Administration No. 38/2019/QH15, with annual revenue of VND 1 billion or more. These entities will be required to use e-invoices generated from cash registers.

Foreign Contractor Tax

13/03/2025: Official Letter No. 1579/CTNDI-TTHT from Nam Dinh Provincial Tax Department on Foreign Contractor Tax

In the case where the Company provides telephone allowance to employees, and the conditions for entitlement and the allowance amount are clearly specified in one of the following documents: the labor contract; the collective labor agreement; the financial regulations of the Company, Corporation, or Group; or the bonus policy issued by the Chairman of the Board of Directors, General Director, or Director in accordance with the Company’s financial regulations — then such allowance shall be considered a deductible expense when determining corporate income tax (CIT) in accordance with the Law on Corporate Income Tax, and shall not be included in the employee’s personal income taxable income.

However, if the Company provides telephone allowances exceeding the fixed rates stipulated by regulations, the excess amount must be included in the employee’s taxable income for personal income tax (PIT) purposes.

Invoices

24/02/2025: Official Letter No. 779/CTLAN-TTHT from the Long An Provincial Tax Department on Tax and Invoice Policies

In the case where the Company incurs a bonus expense for distributors upon reaching sales targets, as stipulated in Clause 1, Article 5 of Circular No. 219/2013/TT-BTC, this falls under the category not subject to tax declaration and payment. The Company shall prepare payment vouchers in accordance with regulations (invoices are not required). This expense is allowed to be included as a deductible cost when determining corporate taxable income (CIT), provided that the conditions set out in Article 4 of Circular No. 96/2015/TT-BTC are met.