Tax Newsletter

In this newsletter, Grant Thornton Vietnam would like to provide updates readers the newly issued regulations, official letters, and tax guidance.

Decree No. 221/2025/ND-CP
Regulations on temporary visa exemption for certain categories of foreigners serving diplomatic and socio-economic development purposes. This decree takes effect from 15 August 2025.
Decree No. 188/2025/ND-CP
Issued on 1 July 2025, guiding implementation of the Law on Health Insurance. This decree takes effect from 15 August 2025.
Decision No. 114/QD-BCĐTTTC
Action plan for establishing International Financial Centers in Ho Chi Minh City and Da Nang.
Official letter No. 2821/CT-TS
Tax Department acknowledges taxpayer’s proposal on dependent registration when changing employers.
Official letter No. 413/VLO-QLDN2
Guidance on input Value Added Tax (VAT) deduction for goods and services purchased under deferred payment terms.