Notable documents of Vietnam in the previous week (from March 10 to March 16, 2025)

1. Guidelines on implementation of President of Vietnam’s Decision on amnesties 2025 

On March 7, 2025, the Central Advisory Council on Amnesty promulgated Guidance No. 21/HD-HDTVDX on the implementation of Decision No. 266/2025/QD-CTN on amnesties in 2025. 

Regarding procedures for preparing records and lists of persons eligible for requesting amnesties, comply with Article 15 of the Law on Amnesty and Article 7 of Decree No. 52/2019/ND-CP as follows: 

- Regarding posting and universalizing the Decision on amnesty in 2025 for prisoners’ acknowledgment, the Central Advisory Council on Amnesty provides specific guidelines as follows: 

After the Decision on amnesty in 2025 is announced and notified in mass media, the Office of the President of Vietnam shall send copies of the Decision to the Standing Committee of the Central Advisory Council on Amnesty for timely transfer to prisons and detention camps to post up and universalize such a Decision for prisoners’ acknowledgment.

- Regarding the preparation of records and lists of persons eligible for requesting amnesties who are serving sentences in detention camps of the Ministry of Public Security of Vietnam, detention camps of provincial Public Security Authorities, and prisons and detention camps of the Ministry of National Defense of Vietnam for submission to inter-sectoral inspection teams, the Central Advisory Council on Amnesty provides specific guidelines as follows: 

+ After receiving records and lists of persons eligible for requesting amnesties reported by wardens of detention camps of the Ministry of Public Security of Vietnam or wardens of detention camps of provincial Public Security Authorities, the Director of the Investigation Security Department of the Ministry of Public Security of Vietnam, Chief Office of the Investigation Police Agency of the Ministry of Public Security of Vietnam, and Directors of civil judgment enforcement agencies of provincial Public Security Authorities shall inspect, assess, and prepare lists and records of persons eligible for requesting amnesties for submission to inter-sectoral inspection teams; 

+ After receiving the records and lists of persons eligible for requesting amnesties reported by the wardens of prisons or detention camps of the Ministry of National Defense of Vietnam or Directors of military-zone-level civil judgment enforcement agencies, Directors of civil judgment enforcement management agencies of the Ministry of National Defense of Vietnam shall inspect, assess, and prepare lists and records of persons eligible for requesting amnesties for submission to inter-sectoral inspection teams. 

See more details in Guidance No. 21/HD-HDTVDX dated March 7, 2025. 

2. Vietnam’s visa waivers for citizens of 12 countries from March 15, 2025 to end of March 14, 2028 

On March 7, 2025, the Government of Vietnam promulgated Resolution No. 44/NQ-CP on visa waivers for citizens of the Federal Republic of Germany, the French Republic, the Italian Republic, the Kingdom of Spain, the United Kingdom and Northern Ireland, the Russian Federation, Japan, the Republic of Korea, the Kingdom of Denmark, the Kingdom of Sweden, the Kingdom of Norway, and the Republic of Finland. 

According to the Resolution, the Government of Vietnam has decided to issue visa waivers to citizens of the Federal Republic of Germany, the French Republic, the Italian Republic, the Kingdom of Spain, the United Kingdom and Northern Ireland, the Russian Federation, Japan, the Republic of Korea, the Kingdom of Denmark, the Kingdom of Sweden, the Kingdom of Norway, and the Republic of Finland with a temporary residence time limit of 45 days from the date of entry, regardless of visa types and entry purposes based on the adequate satisfaction of entry conditions according to the law of Vietnam. 

Policies on visa waivers upon entry into Vietnam for citizens of the mentioned countries shall be implemented from March 15, 2025 to the end of March 14, 2028 and be assessed for renewal according to the law of Vietnam. 

3. Vietnam's regulations on methods of arranging Single-window Departments in consolidated areas of regional Tax Sub-departments 

On March 8, 2025, the Tax Department promulgated Official Dispatch No. 83/CT-TCCB on arranging Single-window Departments in consolidated areas. 

Specifically, the guidelines on the arrangement of Single-window Departments in consolidated areas of regional Tax Sub-departments are as follows: 

- Regarding functions 

Single-window Departments shall assist Directors of regional Tax Sub-departments in implementing specific tasks concerning tax administration and professional handling; receive and settle administrative procedures for taxpayers; implement administrative procedures following the inter-connected single window mechanisms with functional agencies in consolidated areas of regional Tax Sub-departments; carry out administrative work, manage buildings, property, and finance, and administrate and operate information technology systems, etc.; receive information and cooperate with People’s Committees of provinces and cities and functional departments in the management of budget revenues in areas assigned for management. 

- Regarding organization and operation 

+ A Director of a regional Tax Sub-department shall assign 1 Deputy Director of the regional Tax Sub-department (Former Director of the Tax Department or Deputy Director in charge) to directly take charge and settle work at the Single-window Department, ensuring guidelines and support for the adequate settlement of administrative procedures concerning tax for taxpayers in the area in a smooth, effective, and timely manner. 

+ Assign an Office to implement single-window and inter-connected single-window tasks in the settlement of administrative procedures at the Single-window Department in the consolidated area of the regional Tax Sub-department. 

+ Assign 1 Deputy Office Chief to directly engage in monitoring and management regarding administrative issues, humans, finance, and property to ensure that the implementation of tasks at the Single-window Department complies with the working mechanisms of units, regulations of agencies, and other relevant documents of competent authorities. 

+ Directors of regional Tax Sub-departments shall, based on the actual local conditions and suggestions of Deputy Directors in charge of Single-window Departments, stipulate the number of officials arranged at Single-window Departments, including leaders and officials of the following departments: Offices, Divisions of Operations, Estimates, and Legal Affairs, Divisions of Individual and Household Business Tax and other Revenues, Divisions of Land Revenue Management, Divisions of Enterprise Management and Support, Divisions of Data Administration and Risk Management (officials engaging in information technology), etc., to carry out tasks assigned at the Single-window Departments.  Cooperate with provincial land management agencies and relevant agencies in implementing tasks of managing revenues concerning land and tasks of managing personal income tax in their areas. 

+ Deputy Directors in charge of Single-window Departments shall assign tasks to officials working at such Departments. 

- Tasks of Single-window Departments in consolidated areas of regional Tax Sub-departments 

+ Receive, instruct, support, and explain tax difficulties and other contents from taxpayers at Single-window Departments in person. 

+ Receive applications of taxpayers submitted in person and transfer applications to relevant departments at the Single-window Departments or to regional Tax Sub-departments to assign relevant divisions to settle the issues according to their assigned functions and tasks. 

+ Receive and return settlement results to taxpayers at Single-window Departments in person after receiving settlement results from divisions and units at headquarters. 

+ Carry out citizen reception. 

+ Submit reports on work results according to professional regulations and processes to regional Tax Sub-departments according to assigned tasks. 

+ Preserve and store professional records, documents, and legislative documents of the State concerning fields under their management as per regulation. 

+ Implement other tasks assigned by Directors of regional Tax Sub-departments. 

See more details in Official Dispatch No. 83/CT-TCCB, promulgated on March 8, 2025. 

4. Vietnam’s research and proposal for expansion of scope of entities eligible for tax reduction in last 6 months of 2025 and in 2026 

On March 9, 2025, the Prime Minister of Vietnam promulgated Official Telegram No. 22/CD-TTg on key tasks and measures to reduce administrative procedures, improve the business environment, and promote socio-economic development. 

In tasks and measures to continue to defer and reduce tax to resolve difficulties for production and business operations, promote private economy development, and promote resources for development investment, the Prime Minister of Vietnam requests the Ministry of Finance of Vietnam to take charge and cooperate with ministries and central and local authorities in researching and proposing the expansion of the scope of entities eligible for tax reduction and VAT reduction in the last 6 months of 2025 and in 2026 and submitting reports to the Government of Vietnam by March 15, 2025. 

See more details in Official Telegram No. 22/CD-TTg dated March 9, 2025. 

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