Decree No. 320/2025/ND-CP guiding the 2025 Law on Corporate Income Tax | RSM Vietnam

On December 2025, the Government issued a new Decree providing guidance on the 2025 Corporate Income Tax Law. The Decree took effect from its signing date, 15 December 2025, and applied from the 2025 tax year onward. Key highlights are outlined below.

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Lam Le

Partner - Head of Tax and Consulting Services

Ho Chi Minh City

+84 28 3827 5026