Dilinh Legal Alert – Dec. 2025
In this Legal Alert, we provide a synopsis of the following recent tax-related legislation. LAW ON CORPORATE INCOME TAX 2025 NO. 67/2025/QH15, effective October 1, 2025, introduces comprehensive reforms to Vietnam’s corporate income tax regime, including updated rules for foreign enterprises, changes to taxable and tax-exempt income, clearer deductible expenses, revised tax rates, and modernized […]