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Vietnam passes new corporate income tax law

|Tax Alerts, Legislation & Policy, Na ...

  • On 14 June 2025, Vietnam's National Assembly enacted Law No. 67/2025/QH15 on Corporate Income Tax, which will take effect on 1 October 2025 and apply to the tax year 2025 onward.
  • The new law introduces significant changes for foreign enterprises, including the classification of e-commerce and digital platform businesses as permanent establishments and the applicable taxing mechanisms.
  • Tax-exempt inc…

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