

New July Summary - RSM Vietnam
LAW NO. 48/2024/QH15 ON VALUE-ADDED TAX 2024 On 26 November 2024, The National Assembly of Vietnam issued Law No. 48/2024/QH15 (“Law on...


All 11 methods of non-cash payment under the latest Decree No. 181/2025/ND-CP on Value-Added Tax (VAT)
On 01 July 2025, the Government issued Decree No. 181/2025/ND-CP detailing the implementation of certain articles of the Law on...


DECREE NO. 158/2025/ND-CP DETAILING AND GUIDING THE IMPLEMENTATION OF CERTAIN ARTICLES OF THE SOCIAL INSURANCE LAW REGARDING COMPULSORY SOCIAL INSURANCE
From 01 July 2025, the Social Insurance Law 2024 (No. 41/2024/QH15) officially takes effect, replacing the Social Insurance Law 2014....


SOCIAL INSURANCE LAW 2024 REPLACES SOCIAL INSURANCE LAW 2014SHALL TAKE EFFECT FROM 01 JULY 2025.
The 2024 Social Insurance Law, which officially takes effect from 01 July 2025, introduces substantial reforms to Vietnam’s social...


News Summary - May/2025 | RSM Vietnam
RESOLUTION NO. 198/2025/QH15 ON SOME SPECIAL MECHANISMS AND POLICIES FOR PRIVATE ECONOMIC DEVELOPMENT On May 17, 2025, the National...


CIRCULAR NO. 32/2025/TT-BTC: DETAILS AND UPDATES
On May 31, 2025, the Ministry of Finance issued Circular 32/2025/TT-BTC, providing guidance on the implementation of several provisions...


SOME KEY HIGHLIGHTS IN DECREE NO. 70/2025/NĐ-CP: AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF DECREE NO. 123/2020/NĐ-CP OF THE GOVERNMENT ON INVOICES AND DOCUMENTS
Decree No. 70/2025/NĐ-CP was issued to amend and supplement several provisions of Decree No. 123/2020/NĐ-CP in order to better align with...


National Assembly Passes Resolution on Mechanisms and Policies for Private Economic Development
On the morning of May 17, with 429 out of 434 deputies present voting in favor, the National Assembly passed a resolution on several...


Preparation of financial statements for entities which are not a going concern – a practical guide
Almost all IFRS-compliant financial statements are prepared on the going concern basis. This assumes that the entity will continue in...