The draft decree provides detailed guidance on the implementation of the Law on Vocational Education, aiming to build a modern vocational education network aligned with regional and international standards.
A CIT rate of 15 percent applies to enterprises with a total revenue in the preceding year of not more than VND 3 billion (USD 114,000), while a CIT rate of 17 percent applies to enterprises with a total revenue in the preceding year of over VND 3 billion but not more than VND 50 billion.
The National Assembly has passed the Law amending and supplementing a number of articles of the Law on Value-Added Tax, Law No. 149/2025/QH15, on December 11, 2025.
Government Resolution 408/NQ-CPA approving a plan for organizing the elections of deputies to the 16th National Assembly and People's Councils at all levels for the 2026–2031 tenure aims to ensure that the elections are conducted in a democratic, equal and law-abiding manner.
Decision No. 47/2025/QD-TTg, which will take effect on January 25 next year, highlights coordination among ministries, ministerial-level agencies and Government-affiliated bodies in activities of the Association of Southeast Asian Nations (ASEAN).
The National Assembly adopted Resolution No. 254/2025/QH15 on December 11, 2025, which will officially take effect from January 1, 2026.
Under the proposal, household and individual businesses with annual revenue of VND 1 billion or more would be required to use e-invoices with a tax authority code or invoices generated from cash registers connected to the tax authority’s database, in line with Decree 70.
The ministry says the push reflects the speed and scale of technological change, with AI rapidly reshaping economies, labour markets and everyday life.
The Prime Minister on December 10 issued a decision approving a scheme to send Vietnamese citizens to study in Russia, China, Eastern European countries, and former Soviet Union countries during 2026-35.
Government Decree 308/2025/ND-CP says that digital transformation activities in the field of cultural heritage may not cause harm to the integrity and originality of cultural heritages while guaranteeing the rights of cultural heritage owners.
Deputy Prime Minister Tran Hong Ha on December 11 signed Decision 2692/QD-TTg, approving a project on applying the Internet of Things (IoT) in smart transport.
Vietnamese