

DECREE NO. 310/2025/ND-CP AMENDING AND SUPPLEMENTING CERTAINARTICLES OF DECREE NO. 125/2020/ND-CP DATED 19 OCTOBER 2020 OFTHE GOVERNMENT
1. The definition of ‘Force Majeure’ is introduced in Clause 10 (supplemented after Clause 9 of Decree No. 125/2020/ND-CP) “10. Force majeure events include: natural disasters, catastrophes, epidemics, fires, unexpected accidents, wars, riots, strikes, or any event that occurs objectively, is unforeseeable, and cannot be remedied by the taxpayer despite having taken all necessary measures and within their permissible capacity.” 2. The Decree amends and supplements Point a, Cl









