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.
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.
Employers and employees who have paid compulsory social insurance premiums may voluntarily participate in supplementary retirement insurance, according to the draft Decree on supplementary retirement insurance recently proposed by the Ministry of Finance.
The Minister of Science and Technology has recently announced the List of key digital technology products and services applicable to agencies, organizations, enterprises and individuals engaged in the production and supply of, or carrying out activities related to, the products and services of this kind in Vietnam.
On November 19, 2025, the Ministry of Finance promulgated Circular No. 110/2025/TT-BTC prescribing the rates and the regime for collection and payment of appraisal fees for the issuance of karaoke and discotheque business licenses.
As Vietnam’s economy continues to integrate deeply into the global economy, better incentives for investors in industrial parks and economic zones prove one of the policy tools to create a transparent and favorable investment environment, foster the sustainable development, and improve the domestic business competitiveness.
Resolution 66.7/2025/NQ-CP dated November 15 states that agencies receiving dossiers for settlement of administrative procedures must exploit and use data from national databases and specialized databases as substitutes for paper documents.
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