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ESG Progress Tracker Survey Report 2025

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增值稅新規​

February 2026

2025年12月11日，國會通過第149/2025/QH15號法律，修訂第48/2024/QH15號增值稅法。此外，政府亦發布第359/2025/ND-CP號法令，就第149號法律之實施提供具體指引。​

相關變更自2026年1月1日起生效，旨在解決現有的增值稅退稅相關問題、支持農業領域以及更新個體工商戶的相關規定。 ​

本新聞簡報列出主要的變更與指引。​

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