Vietnam's National Assembly approved the Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15) on 14 June 2025. The Ministry of Finance is currently consulting on a draft decree to implement the new law. Some of the main changes in the new law are summarized as follows:
- The scope of taxpayers is expanded to include that foreign enterprises that do not have a permanent establishment in Vietnam, including e-commerce businesses and businesses based on digital platforms, are required to pay t…