DEDUCTIBLE AND NON-DEDUCTIBLE EXPENSES UNDER THE 2025 CORPORATE INCOME TAX LAW

Vietnam’s Law on Corporate Income Tax No. 67/2025/QH15 marks a significant reform in determining deductible expenses for taxable income.

Compared with previous regulations, the new Law broadens the scope of deductible expenses, especially for research and development (R&D), digital transformation, emission reduction, and social sponsorships, while tightening documentation, payment, and compliance requirements under specialized laws.

This W&A Newsletter helps enterprises clearly understand each group of deductible and non-deductible expenses under Article 9 of the Law, thereby enabling accurate and compliant preparation of 2025 CIT documentation and finalization.

👉 Read the full analysis in our detailed newsletter:

W&A Newsletter on CIT Deductible and Non-Deductible Expenses from 2025 (EN).pdf

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If you have questions or wish to discuss the implications for your business, the W&A team is ready to support you through:

• 2025 CIT expense review and compliance check;

• Tax adjustment and optimization planning;

• Preparation and finalization of 2025 CIT returns (deadline: 31 March 2026 for enterprises with FY-end 31 December 2025);

• Support and representation in working with tax authorities.