1Law No. 149/2025/QH15 Amending and Supplementing a Number of the Law on Value-Added Tax dated December 11, 2025 of the National AssemblySummary Status Vietnamese Download SaveIssuing date:11/12/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
2Circular No. 113/2025/TT-BTC dated December 09, 2025 of the Ministry of Finance on receipts for the collection of duties on exported and imported goods, customs charges and fees for goods and means of transport in transitSummary Status Vietnamese Download SaveIssuing date:09/12/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
3Decree No. 310/2025/ND-CP dated December 02, 2025 of the Government amending and supplementing a number of articles of the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020, on sanctioning of administrative violations related to taxes and invoicesSummary Status Vietnamese Download SaveIssuing date:02/12/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
4Circular No. 61/2025/TT-BCT dated December 02, 2025 of the Ministry of Industry and Trade providing for the import tariff-rate quotas for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic for the 2025-2030 periodSummary Status Vietnamese Download SaveIssuing date:02/12/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
5Circular No. 40/2025/TT-BXD dated November 28, 2025 of the Ministry of Construction providing regulations on mechanisms and policies for management of the service prices for inspection and exemption from the first-time inspection for motor vehicles and special-purpose vehiclesSummary Status Vietnamese Download SaveIssuing date:28/11/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
6Circular No. 110/2025/TT-BTC dated November 19, 2025 of the Ministry of Finance prescribing the rates, collection and remittance of the appraisal charges for grant of licenses for provision of karaoke or discotheque serviceSummary Status Vietnamese Download SaveIssuing date:19/11/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
7Circular No. 109/2025/TT-BTC dated November 18, 2025 of the Ministry of Finance prescribing the rates, collection and remittance of the fees for grant of real estate brokerage practice certificates Summary Status Vietnamese Download SaveIssuing date:18/11/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
8Circular No. 33/2025/TT-BKHCN dated November 15, 2025 of the Ministry of Science and Technology prescribing the criteria for enterprises implementing electronic device manufacturing projects eligible for corporate income tax incentivesSummary Status Vietnamese Download SaveIssuing date:15/11/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
9Decree No. 292/2025/ND-CP dated November 06, 2025 of the Government detailing and guiding the implementation of the National Assembly's Resolution No. 216/2025/QH15 dated June 26, 2025, on the extension of the time limit for agricultural land use tax exemptionSummary Status Vietnamese Download SaveIssuing date:06/11/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
10Resolution No. 110/2025/UBTVQH15 dated October 17, 2025 of the National Assembly Standing Committee on adjustment of the family circumstance-based deduction for personal income taxSummary Status Vietnamese Download SaveIssuing date:17/10/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
11Resolution No. 109/2025/UBTVQH15 dated October 17, 2025 of the National Assembly Standing Committee on environmental protection tax rates for gasoline, oil, lubricants and greaseSummary Status Vietnamese Download SaveIssuing date:17/10/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
12Circular No. 94/2025/TT-BTC dated October 14, 2025 of the Ministry of Finance amending and supplementing a number of articles of the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration, and amending and supplementing a number of forms of the Ministry of Finance's Circular No. 40/2021/TT-BTC dated June 01, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individualsSummary Status Vietnamese Download SaveIssuing date:14/10/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
13Decree No. 260/2025/ND-CP dated October 10, 2025 of the Government adjusting the export duty rates applicable to a number of items under headings 71.13, 71.14 and 71.15 in the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty ratesSummary Status Vietnamese Download SaveIssuing date:10/10/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
14Circular No. 48/2025/TT-BCT dated September 03, 2025 of the Ministry of Industry and Trade amending and supplementing a number of articles of the Minister of Industry and Trade's Circular No. 28/2009/TT-BCT dated September 28, 2009, on certification of tariff rate quotas for natural honey imported into Japan under the Agreement between the Socialist Republic of Vietnam and Japan for an Economic PartnershipSummary Status Vietnamese Download SaveIssuing date:03/09/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
15Decree No. 236/2025/ND-CP dated August 29, 2025 of the Government detailing a number of articles of the Resolution No. 107/2023/QH15 dated November 29, 2023 of the National Assembly on the application of top-up tax under the Global Anti-Base Erosion Model RulesSummary Status Vietnamese Download SaveIssuing date:29/08/2025Effective date:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register hereEffect status:KnownPlease log in to a subscriber account to use this function.Don’t have an account? Register here
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