Decree 233/2025/ND-CP: Regulations on Financial Mechanisms for Social Insurance, Unemployment Insurance, Health Insurance; Expenditure on Organization and Operation of Social Insurance, Unemployment Insurance, Health Insurance
Decree 233/2025/ND-CP, issued on August 26, 2025, provides detailed regulations on financial mechanisms related to three crucial insurance pillars in Vietnam: social insurance (SI), unemployment insurance (UI), and health insurance (HI). This document establishes a comprehensive legal framework for managing, utilizing, and disbursing insurance funds, as well as organizational and operational expenses of the insurance system. For small and medium enterprise owners, this Decree is particularly significant as it directly impacts obligations for employee insurance contributions—a major component of human resource costs. The Decree clarifies contribution rates, responsibilities of employers and employees, insurance fund management mechanisms, and benefit claim procedures. Understanding these regulations helps businesses maintain legal compliance, avoid legal risks, and prevent administrative penalties. The Decree also details organizational and operational expenses of social insurance agencies, ensuring transparency and efficiency in fund utilization. This is a critical document that establishes a solid legal foundation for the social security system's operations, protecting employee rights while creating a stable and sustainable business environment for enterprises.
Decree 236/2025/ND-CP: Detailed Regulations on Certain Articles of Resolution No. 107/2023/QH15 Regarding the Application of Supplementary Corporate Income Tax Under Global Anti-Base Erosion Rules
Decree 236/2025/ND-CP, effective from October 15, 2025, provides detailed regulations on the application of supplementary corporate income tax (CIT) under Pillar Two of the Global Anti-Base Erosion (BEPS 2.0) framework proposed by the OECD. This Decree implements National Assembly Resolution 107/2023/QH15, ensuring that large multinational enterprise (MNE) groups pay a minimum effective tax rate of 15% globally. The Decree applies to multinational groups with consolidated global revenue of at least 750 million Euros in at least 2 of the 4 consecutive fiscal years prior. Entities within these groups operating in Vietnam must comply with supplementary tax rules if their effective tax rate falls below 15%. For small and medium-sized enterprises (SMEs) not part of such large groups, this Decree has no direct impact. The Decree details methods for determining qualifying income and taxes, calculating effective tax rates, and mechanisms for collecting supplementary taxes (including the Income Inclusion Rule - IIR and Undertaxed Profits Rule - UTPR). Businesses must file GloBE Information Returns and Supplementary CIT Returns, with specific forms and guidance provided. The Decree also includes transitional rules and safe harbors to reduce compliance burdens during the initial implementation phase.
Decision 01/2025/QD-TTg: Complete Abrogation of Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on Tax Exemption Threshold for Imported Goods Sent via Express Delivery Services
Decision 01/2025/QD-TTg issued by the Prime Minister on January 3, 2025, and effective from February 18, 2025, officially abolishes in its entirety Decision 78/2010/QD-TTg regarding the tax exemption threshold for imported goods sent via express delivery services. This decision holds significant implications for businesses, particularly e-commerce enterprises and individuals who frequently import goods through express delivery services. Previously, Decision 78/2010 stipulated that imported goods valued at VND 1 million or less sent via express delivery would be exempt from import duties. The abrogation of this decision means that the old exemption threshold is no longer valid, and new regulations on import duties will be applied according to other current legal documents. For small and medium enterprise owners, especially those engaged in importing goods or receiving items from abroad, it is important to note that from February 18, 2025, all imported consignments via express delivery services must comply with the latest tax regulations under the Law on Export Tax and Import Tax and related guiding documents. Businesses should proactively update themselves on new exemption thresholds and tax calculation methods to avoid unexpected costs during the goods importation process.
Decree 254/2025/ND-CP: Regulations on Management, Payment, and Financial Settlement of Projects Using Public Investment Capital
Decree 254/2025/ND-CP, issued by the Government on September 26, 2025, provides detailed regulations on the management, payment, and financial settlement of projects using public investment capital. This decree establishes clear procedures for disbursement, payment, and settlement of state budget capital for public investment projects, aiming to ensure transparency, efficiency, and accountability in public financial management. For SMEs participating in providing services, construction work, or supplying goods for public investment projects, this decree directly impacts contract payment and settlement procedures. Businesses need to understand documentation requirements, payment submission deadlines, and their responsibilities in providing valid supporting documents to receive timely payments. The decree also clearly defines the responsibilities of all parties involved in the payment and settlement process, helping to minimize payment delay risks. Understanding these regulations helps SMEs prepare accurate documentation and comply with proper procedures, thereby ensuring stable cash flow when participating in public projects. The decree takes effect immediately from the date of issuance, so businesses currently executing contracts with public investment projects need to review their internal processes to ensure compliance.
Conditions for 3-Year CIT Exemption for Newly Established SMEs When the Founder Previously Owned Another Enterprise
Under Article 7(3) of Decree No. 20/2026/NĐ-CP, small and medium-sized enterprises (SMEs) registering for the first time are exempt from corporate income tax (CIT) for 3 years from the date taxable income arises. The key condition is that the founder must not currently be a capital-contributing member or the member with the highest capital contribution in any operating enterprise at the time of establishing the new enterprise. The Hanoi Tax Authority confirmed: a person who previously owned a single-member LLC since 2023 but fully transferred all capital contributions to another party in April 2024, and who currently is neither a general partner nor the highest capital contributor in any operating enterprise, qualifies for the 3-year CIT exemption upon establishing a new small enterprise - provided the new enterprise meets all SME criteria under applicable law. The tax authority directs the taxpayer to consult additional guidance documents from the Hanoi Tax Department at https://hanoi.gdt.gov.vn or to contact the directly managing tax office for specific support.
Payment of Vehicle Rental Expenses Exceeding 5 Million VND via Driver's Personal Bank Account: VAT Input Deduction Conditions Under Decree 181/2025/NĐ-CP
Under Article 26(2)(i) of Decree No. 181/2025/NĐ-CP, when goods or services purchased for taxable business activities are paid for by an authorized employee of the business using non-cash payment methods in accordance with the enterprise's financial or internal regulations, and the enterprise subsequently reimburses the employee by non-cash means, the input VAT on such purchases is deductible. The Ministry of Finance directed the inquirer to study the provisions of Article 26(2)(i) of Decree 181/2025/NĐ-CP to assess the validity of the payment arrangement through the driver's personal bank account. For this to be valid, the authorization to pay must be consistent with the enterprise's financial or internal regulations, and the reimbursement to the employee must also be made by non-cash transfer. This is an important clarification for enterprises incurring project-site expenses that need to be paid through an authorized employee rather than directly transferred to the service provider.
Handling Account 161 and 461 Balances When Transitioning from Accounting Regime Circular 200/2014/TT-BTC to Circular 99/2025/TT-BTC
From 1 January 2026, Circular No. 99/2025/TT-BTC on the enterprise accounting regime took effect, eliminating Account 161 (Non-business Expenditure) and Account 461 (Non-business Fund Source). The Department of Accounting and Auditing Supervision (Ministry of Finance) advises that the transfer of balances depends on the underlying nature of the funds received from the state. Three scenarios apply: (1) if the amounts are collected or disbursed on behalf of the state, transfer to Account 138 (Other receivables) and Account 338 (Other payables); (2) if the amounts are subsidies to reduce production and business costs, record as a reduction of the relevant costs; (3) if the amounts represent a state procurement order (where the state is the customer), record as accounts receivable or advance receipts from customers. Because the question did not clearly describe the nature of the funds, the Department had insufficient basis to provide specific guidance and asked the enterprise to review the nature of each amount before applying the correct accounting treatment.
Decision 1092/QD-BTC: Announcing the Results of Systematization of Legal Normative Documents in the State Management Field of the Ministry of Finance for the Period 2019-2023
Decision 1092/QD-BTC issued by the Ministry of Finance on May 13, 2024, announces the results of systematizing all legal normative documents under the Ministry's state management scope for the period 2019-2023. This is an important document that helps businesses, especially small and medium enterprises (SMEs), gain a comprehensive overview of all legal regulations related to taxation, budget, accounting, auditing, pricing, national reserves, and other fields managed by the Ministry of Finance. This systematization clarifies which documents remain valid, which have expired, and which require amendments or supplements, thereby facilitating businesses in consulting and properly complying with current legal regulations. The decision takes effect immediately from the signing date, helping SME owners easily grasp the most updated legal framework for business operations, tax declarations, financial reporting, and other obligations with tax and financial authorities. For SMEs, this decision is significant in ensuring legal compliance and avoiding legal risks arising from incorrectly applying expired documents or missing new regulations. Business owners should monitor the list of documents announced with this decision to stay updated on changes in financial, tax, and accounting policies in a timely manner.
Decree No. 51/2026/NĐ-CP: Amendments to Regulations on Scholarship and Training Cost Repayment
Decree No. 51/2026/NĐ-CP dated 2 February 2026 amends Decree No. 143/2013/NĐ-CP governing repayment of scholarships and training costs for individuals sent to study using state budget funds or under Prime Minister-approved training order schemes. The decree introduces a mechanism to cancel or waive repayment obligations in specific circumstances: the trainee has died, is medically unfit to work, has been reassigned or transferred by a competent authority, or faces objective force majeure reasons preventing compliance. Detailed procedures for filing applications, authority to approve, and processing timelines are specified. The decree takes effect on 26 March 2026. Cases currently under review without a final decision before that date will be subject to the new cancellation/waiver provisions.