Dear Valued Customers and Partners,
Global Vietnam Lawyers would like to introduce you the Legal Newsletter Issue No. 06 of June 2025.
- This newsletter will catch you up on the new regulations on the creation and use of electronic invoices, one of the important changes that many enterprises and individual business households are very interested in.
- From July 1, 2025, enterprises in Vietnam are required to have an electronic identification account to carry out administrative procedures. However, FDI enterprises are facing difficulties because their foreign representatives cannot register for a level 2 account, posing the risk of disruptive operations. These are the contents mentioned in the article “Electronic identification accounts for enterprises: What bottlenecks will FDI enterprises face?” by Lawyer Tran Huu Tien, Lawyer of GV Lawyers.
- In the section “Legal Guidance“, we will keep you updated about the questions on tax and invoices such as: (i) Corporate income tax policy; (ii) Personal income tax on compensation for breach of labor contract; (iii) Issue electronic invoices for the interest portion of deposits arising from the apartment maintenance fund; and (iv) Issuance of electronic invoices of export processing enterprises.
- The fact that new regional minimum wages of 34 provinces and cities from July 1, 2025, and the proposal for the Government to “urgently” amend regulations on land use levies payment by HoREA is the notable centerpiece in the section “Good readings for you”.
- The last part of the Legal Newsletter is, as usual, the list of selected latest legal documents.
We hope you will find this newsletter useful. To read the full Legal Newsletter, please click DOWNLOAD.
