Vietnam Tax & Accounting Reforms 2025

This section header slide, titled "Tổng quan & Bối cảnh" (Overview & Context) and numbered 01, introduces the TT99/2025 initiative. It highlights the goals of reforming accounting and tax practices, the scope of applicable enterprises, and the emphasis on digital transparency.

Tổng quan & Bối cảnh

01

Tổng quan & Bối cảnh

Giới thiệu TT99/2025: Mục tiêu cải cách kế toán-thuế, phạm vi doanh nghiệp, minh bạch số hóa

Source: Thông tư 99/2025

The accounting reform slide introduces a new accounting system aligned with international standards, alongside mandatory electronic documentation. It also promotes more flexible internal regulations and streamlined financial reporting for easier auditing.

Cải cách Kế toán

• Hệ thống tài khoản mới theo chuẩn quốc tế.
• Chứng từ điện tử bắt buộc sử dụng.
• Quy chế nội bộ linh hoạt hơn.
• Báo cáo tài chính đơn giản, dễ kiểm toán.

Source: Thông tư 99/2025

The slide on Financial Reporting outlines the structure of financial statements, including the Balance Sheet (covering assets, liabilities, and equity) and Income Statement (covering revenue, expenses, and profit), in compliance with Circular 99/2025 to ensure transparency and accuracy. It also covers consolidation principles, which combine parent and subsidiary reports under VAS/IFRS, along with key analysis skills such as assessing financial risks, forecasting cash flows, and evaluating business performance to inform strategic decisions.

Báo cáo Tài chính

The 2025 Corporate Income Tax (Thuế TNDN) slide outlines a standard basic tax rate of 20% for corporations. It also highlights incentives, including a reduced 5% rate for environmentally friendly projects and a two-year tax exemption for startups.

Thuế TNDN 2025

• 20%: Basic Tax Rate

Standard corporate income tax

• 5%: Green Policy Reduction

For environmentally friendly projects

• 2: Startup Exemption Years

Tax-free for first two years

The conclusion emphasizes complying with personal income tax (TNCN) and value-added tax (GTGT) for sustainable development, highlighting key incentives such as a 30% TNCN reduction for business households, 10% tax on crypto transactions, free training for digital workforce, and a temporary 8% VAT rate. It urges immediate action to apply these benefits for optimizing business finances, ending with thanks to the audience.

Kết Luận: Thuế TNCN & GTGT

Tuân thủ thuế để phát triển bền vững.

• Ưu đãi hộ KD: Giảm 30% TNCN
• Crypto: Thuế 10% giao dịch
• Nhân lực số: Đào tạo miễn phí
• VAT 8% tạm thời

Hành động ngay: Áp dụng ưu đãi để tối ưu hóa tài chính doanh nghiệp.

Cảm ơn quý vị!