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Draft decree proposes 14 categories of CIT-exempt income

The Ministry of Finance is collecting feedback on a draft decree proposing CIT exemptions for 14 income categories, including earnings from agricultural production in extremely difficult areas, scientific research, and issuance of green bonds, incomes of enterprises employing vulnerable groups, among others.
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New decree specifies conditions for input VAT credit

Decree 181/2025/ND-CP, which came into force on July 1, stipulates specific conditions for input value-added tax (VAT) credit, including a requirement that purchases valued at VND 5 million and above must be made via non-cash payment methods.