Posts by Le Mai Phuong

Law on Corporate Income Tax 2025: New regulations on taxable and tax-exempt incomes, tax calculation methods for enterprises

On June 14, 2025, the National Assembly passed the Law on Corporate Income Tax 67/2025/QH15 (CIT Law 2025), effective from October 1, 2025 and applicable from the corporate income tax period of 2025. The CIT Law 2025 is developed and promulgated to overcome shortcomings and challenges in the implementation of CIT regulations in the past, ensure consistency and uniformity between domestic legal regulations, and in line with the CIT reform trend in the world, etc.

Tham gia nghiên cứu:
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
corporate income tax
103

Legal study on International experiences to improve the efficiency of environment-related tort damage dispute resolution

This Study is to enhance the efficiency of environmental-related tort damage dispute resolution in Viet Nam by learning from international law and other countries’ experience, thereby enhancing the sustainability of environmental justice efforts within the country.

Tham gia nghiên cứu: Le Hai Linh, Le Mai Phuong, Dang Huyen Thu
Chuyên mục: NATURAL RESOURCES, ENVIRONMENT & SUSTAINABILITY, POLICY & LEGAL RESEARCH
dispute resolution, environment, tort, tort damage

Some amendments in the use of invoices and records for businesses

On March 20, 2025, the Government issued Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP regulating invoices and records. The Decree was developed and issued to address businesses’ difficulties, ensure transparency, and facilitate taxpayers and organizations in using electronic invoices and records. Decree 70 takes effect from June 1, 2025.

Tham gia nghiên cứu:
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
invoice
38

Some new points in the Draft Law on Health Insurance

In order to perfect the regulations on health insurance in accordance with the Party's policies and orientations, in line with the practice and the compatibility with the health insurance laws of other countries, the Ministry of Health is drafting a Law amending and supplementing a number of articles of the Law on Health Insurance.

Tham gia nghiên cứu:
Chuyên mục: LABOR & SOCIAL SECURITY, LEGAL NEWSLETTERS
health insurance
42

Asia-Pacific Trusts Law: Theory and Practice in Context (Volume 1)

In this publication, Mr. Nguyen Hung Quang and Ms. Nguyen Thuy Duong of NHQuang&Associates participate in developing the Chapter on Property Management Relationships and "Trusts" in Vietnam.

Tham gia nghiên cứu: Le Mai Phuong, Le Hai Linh
Chuyên mục: ACADEMIC RESEARCH
trust

Some new points on the conditions for foreign loans not guaranteed by the Government

To ensure relevancy with the characteristics of foreign loan transactions arising from Letter of Credit operations and to support enterprises’ payment for imported goods and services, the Governor of the State Bank of Vietnam has issued Circular 19/2024/TT-NHNN amending and supplementing a number of articles of Circular 08/2023/TT-NHNN regulating the conditions for foreign loans not guaranteed by the Government (Circular 19). Circular 19 takes effect from July 1, 2024.

Tham gia nghiên cứu:
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
credit institution, foreign loans
83

Some notes on the application of top-up corporate income tax under Global anti-base erosion rules

On November 29, 2023, the National Assembly approved Resolution 107/2023/QH15 on applying top-up corporate income tax under Global anti-base erosion rules. The Resolution takes effect from January 1, 2024.

Tham gia nghiên cứu:
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
corporate income tax, global anti-base erosion
57

Some notes on fee collection and payment in secured transaction registration

In order to meet the practical situation’s needs and ensure compliance with new legal regulations on secured transactions and other related regulations, the Ministry of Finance has issued Circular 61/2023/TT-BTC providing regulations on the fees, the regimes of collection, payment, management, and use of fees in the field of secured transaction registration (Circular 61). Accordingly, Circular 61 will take effect from November 15, 2023 and amend and supplement several contents related to the application scope and fees applied.

Tham gia nghiên cứu:
Chuyên mục: CORPORATE & INVESTMENT, LEGAL NEWSLETTERS
fee collection, fee payment, secured transaction
62

Highlights of the Proposal for Amended Special Consumption Tax Law

In order to meet the practical situation and ensure compatibility with the reform direction of special consumption tax (SCT) in other countries, the Ministry of Finance is currently developing a project of Amended SCT Law. Given the significance and impact of SCT-related regulations on production and business activities.

Tham gia nghiên cứu:
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
barley drinks, beer, e-cigarettes, heated tobacco, hookahs, online video game, special consumption tax, sugar-sweetened beverages, tobacco
84

The Manual on Evaluation of Policy Impact Assessment Reports

In order to support the evaluation of the PIA Report, the Ministry of Justice (MOJ) has conducted The Manual on Evaluation of Policy Impact Assessment Reports, with the support of the ASEAN Economic Reform programme of Foreign, Commonwealth & Development Office (FCDO) represented by the British Embassy; and Department for Business, Energy and Industrial Strategy (BEIS).

Tham gia nghiên cứu: Nguyen Thuy Duong, Le Mai Phuong, Le Hai Linh, Dang Huyen Thu
Chuyên mục: ADMINISTRATIVE REFORM & LAW MAKING, POLICY & LEGAL RESEARCH
manual, PIA Report, policy impact assessment
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