Newsletter on Taxation, Accounting and Business – November 2025
UPDATING ON TAX LAW
- Circular 99/2025/TT-BTC amends and supplements Circular 200/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance on corporate accounting guidelines
- Resolution 110/2025/UBTVQH15 of the National Assembly Standing Committee adjusts the family deduction level for personal income tax
- The Draft Law on Personal Income Tax amended in 2025
- Official Letter No. 5094/CT-CS dated 11/11/2025, issued by the Department of Tax provides guidance on the refund of VAT for input VAT amounts not fully deducted, starting from VND 300 million or more
- Official Letter No. 1463/GLA-QLDN1 dated 03/10/2025, issued by Gia Lai Tax office provides guidance about tax finalization dossier in case a resident individual earning salary from more than one sources on which tax has been deducted by salary payers
