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New Tax Guidelines for Entities in Vietnam
Summary
The VAT policy was altered both for VAT taxable and non-VAT taxable subjects, according to VAT Law No. 48/2024/QH15, Government Decree No. 181/2025/ND-CP, and Minister of Finance Circular No. 69/2025/TT-BTC, that started July 1, 2025.
Content
According to Government Decree No. 181/2025/ND-CP, Minister of Finance Circular No. 69/2025/TT-BTC, and VAT Law No. 48/2024/QH15, the VAT policy will change for both VAT taxable and non-VAT taxable subjects as of July 1, 2025.
Law No. 48/2024/QH15 of the National Assembly: Law on Value Added Tax: https://vanban.chinhphu.vn/?pageid=27160&docid=212476
Circular No. 69/2025/TT-BTC of the Ministry of Finance: https://vanban.chinhphu.vn/?pageid=27160&docid=214417
Decree No. 181/2025/ND-CP of the Government: https://vanban.chinhphu.vn/?pageid=27160&docid=214336
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