Dear Valued Customers,
Global Vietnam Lawyers would like to share with you the year‑end issue of Legal Newsletter No. 12 of December 2025.
- This year‑end newsletter will catch you up on the new regulations of the Law on Tax Administration 2025, regarding labor registration, as well as the mechanisms for removing difficulties and obstacles in implementing the Land Law 2024 that enterprises should keep updated on for legal compliance purposes.
- In the section “Legal Guidance“, we will keep you updated about the questions related to tax policies such as: (i) Value-added tax (VAT) refund for exported goods and services; (ii) VAT for export-processing enterprises selling goods domestically; (iii) VAT declaration for goods and services subject to reduced VAT; and (iv) VAT rate for services provided to organizations in non‑tariff zones.
- The proposal to allow electricity market liberalization, and allow enterprises to change the use plan of bond proceeds. Those are noteworthy points 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.
