10 Featured Topics – Business & Tax

  1. Extension of 2% VAT Reduction Until the End of 2026 – Analysis of the impact of extending the preferential VAT rate from 10% to 8%, applicable until December 31, 2026.
  2. Changes to the Corporate Income Tax (CIT) Law Effective from October 1, 2025 – New provisions in the tax calculation mechanism for capital transfers by foreign investors in Vietnam.
  3. CIT Exemptions and Reductions for Small Enterprises and High-Tech Industries – Tax incentives with preferential rates of 15–17%, and exemptions/reductions for R&D activities and tech startups.
  4. New VAT Policy for E-Commerce Effective July 1, 2025 – Updates on VAT deduction regulations and obligations of e-commerce platforms and foreign suppliers serving Vietnamese customers.
  5. Personal Identification Numbers to Replace Tax Identification Numbers (TIN) from July 1, 2025 – Direct impact on tax declarations for individuals and household businesses nationwide.
  6. Systematization of E-Invoice Declarations and Its Impact on Accounting Records – Important notes on the use of e-invoices and electronic tax declarations under the latest 2025–2026 regulations.
  7. Preparation for the Digitalization of Taxation – Implementation of the CoreTax system, integration of AI in tax inspection and data reconciliation, and a push for full electronic tax declarations.
  8. Impact of the Global Minimum Tax (GMT) – Analysis of implications for FDI, bilateral agreements, and Vietnam's roadmap for implementing GMT regulations from 2025 onward.
  9. New Tax Measures: Excise Tax Increase on Alcoholic Beverages – Roadmap to raise the special consumption tax rate to 90% by 2031, and its effects on the domestic F&B industry.
  10. Promotion of Tax and Credit Support Programs for the Tech Sector – Tax relief, low-interest credit packages (2%), and priority for land rental and R&D costs aimed at supporting startups in high-tech fields.

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