Latest update from A.A.C.C.
07/04/25
Decree 70/2025/NĐ-CP
Decree 70/2025/NĐ-CP Key Updates Businesses Should Not Overlook On Invoices and Documents Effective from June 1, 2025! ✅ Streamlining procedures✅ Reducing administrative burden✅ Enhancing business flexibility On March 20, 2025, the Government issued Decree No. 70/2025/NĐ-CP, officially amending and supplementing key provisions of Decree 123/2020/NĐ-CP on invoices and documents. This is seen as a major [...]
Exemption of 3-Year Corporate Income Tax & Elimination of Business License Fee from 2026 – AACC
Exemption of 3-Year Corporate Income Tax & Elimination of Business License Fee from 2026 – AACC Learn how to leverage the 3-year corporate income tax (CIT) exemption and full elimination of business license fee (BLF) from 01/01/2026 for newly established sole proprietorships & SMEs. 1. Context & Importance On 17 May 2025, the National [...]
Key provisions of the Law on Tax Administration 2019 (Law No. 38/2019/QH14)
Key Provisions of the Law on Tax Administration 2019 (Law No. 38/2019/QH14) That Enterprises Should Take Note Of On June 13, 2019, the National Assembly officially passed the Law on Tax Administration No. 38/2019/QH14, which replaces the Law on Tax Administration 2006 and its previous amendments and supplements. The Law took effect on July 1, [...]
TEMPORARY EXIT DELAY 2025
On February 28, 2025, the Government issued Decree No. 49/2025/ND-CP, which regulates the threshold for tax debt amounts and the debt duration for applying the measure of temporary exit delay for individuals related to tax obligations. This Decree takes effect from February 28, 2025. Objective of the Decree Strengthen financial discipline and the responsibility [...]
Decree No. 82/2025/ND-CP: Extremely Preferential Tax and Land Rent Deferral Policy!
In the context of a gradually recovering economy, the Government officially issued Decree No. 82/2025/ND-CP on April 2, 2025 – a highly timely “financial relief” policy for enterprises, household businesses, and individual business owners. 1.Who is eligible for this policy? Extensive Incentive Policy Applicable to a Wide Range of Sectors: ✅ Manufacturing and Processing Industries: [...]
NEW VAT LAW 2024: WHAT HAS CHANGED COMPARED TO THE OLD LAW?
The 2024 VAT Law – No. 48/2024/QH15 was officially passed by the National Assembly on November 26, 2024, and will take effect from July 1, 2025. How does this new VAT Law compare to the current VAT Law No. 13/2008/QH12? What should businesses and individual entrepreneurs do to stay ahead of the changes? Let’s compare [...]
Decree 70/2025/NĐ-CP
Decree 70/2025/NĐ-CP Key Updates Businesses Should Not Overlook On Invoices and Documents Effective from June 1, 2025! ✅ Streamlining procedures✅ Reducing administrative burden✅ Enhancing business flexibility On March 20, 2025, the Government issued Decree No. 70/2025/NĐ-CP, officially amending and supplementing key provisions of Decree 123/2020/NĐ-CP on invoices and documents. This is seen as a major [...]