In brief
On 10 and 11 December 2025, the National Assembly passed Law No. 108/2025/QH15 on Tax Administration (“New Tax Administration Law”), Law No. 109/2025/QH15 on Personal Income Tax (“New PIT Law”) and Law No. 149/2025/QH15 amending and supplementing several articles of the Law on Value Added Tax (“Amended VAT Law”). These laws introduce significant changes to tax administration, personal income tax (PIT) and value-added tax (VAT) obligations, including new compliance requirements for e-commerce platforms, increased revenue threshold triggering tax liabilities for business households and individuals, and new PIT calculation methods for resident individuals’ business income.
Download the full version of Vietnam: Tax Administration, PIT and VAT Laws.
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Thanh Vinh Nguyen, Partner, has contributed to this legal update.
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