Notable documents of Vietnam in the previous week (from February 3 to February 9, 2025)

Vietnam’s amendments to regulations on determination of tax amount eligible for tax refund

On December 31, 2024, the Director General of the General Department of Taxation of Vietnam promulgated Decision No. 2201/QD-TCT on the procedure for amending the tax refund procedure according to Decision No. 679/QD-TCT dated May 31, 2023. 

Decision No. 2201/QD-TCT dated December 31, 2024 amends Clause 1 Article 15 of the tax refund procedure enclosed with Decision No. 679/QD-TCT dated May 31, 2023 on the determination of the tax amount eligible for tax refund regarding tax refund applications subject to advance refund in cases eligible for refund according to the tax law. 

Specifically, the department that processes tax refund applications eligible for advance tax refund shall, based on the electronic tax refund applications on the tax refund module or paper tax refund applications transferred by the department that classifies tax refund applications, carry out step 1 of comparing tax refund applications as follows: 

Determine the beneficiaries and cases eligible for tax refund according to tax refund applications of taxpayers; records, documents, and information provided by taxpayers; information on taxpayers managed by tax authorities in databases and information provided by competent state authorities concerning taxpayers, specifically: 

- In case of determining that the tax refund applications are not subject to the beneficiaries and cases eligible for tax refund, the tax refund module shall create and issue notices of ineligibility for tax refund (following Form No. 04/TB-HT enclosed with Circular No. 80/2021/TT-BTC) and send them to taxpayers according to guidelines at the single-window procedure. 

- In case tax refund applications are subject to eligible beneficiaries and cases, tax authorities shall compare the tax amount requested for refund in the tax refund applications with the tax declarations, additional declarations, and situations of tax obligation offset of trading and manufacturing operations by taxpayers (if any) and the refunded tax of the previous period. The refunded tax amount shall be declared according to the Law on Tax Administration 2019 and its guiding documents. 

- The comparison results must determine cases eligible or ineligible for tax refund, refundable tax amount, non-refundable tax amount or non-refundable tax amount transferred for deduction, and cases where applications are inadequate, requiring taxpayers’ additions or explanations. In case of eligibility for a tax refund, the refunded tax amount shall be determined under Clause 1 Article 34 of Circular No. 80/2021/TT-BTC. 

The comparison results shall be adequately updated on the tax refund suggestion slips (following Form No. 03/Qtr-HT enclosed with the tax refund procedure under Decision No. 679/QD-TCT dated May 31, 2023). 

See more details in Decision No. 2201/QD-TCT, effective as of December 31, 2024. 

Vietnam’s guidelines on determining sources of funding for implementation of policies for commune-level officials under Decree 178 

On January 24, 2025, the Minister of Finance of Vietnam promulgated Circular No. 07/2025/TT-BTC on guidelines for the determination of funding sources, preparation of estimates, and management, use, and settlement of funding for the implementation of the policies prescribed in Decree No. 178/2024/ND-CP on policies and benefits for officials, public employees, employees, and armed forces in the arrangement of the operational apparatus of the political system.

In Circular No. 07/2025/TT-BTC, the Ministry of Finance of Vietnam provides guidelines on determining the sources of funding for the implementation of policies and benefits for officials, commune-level officials, armed forces, and employees (excluding employees in public service providers) as follows: 

- Agencies and units shall use the annually assigned budget estimate of recurrent expenditures for expenditures on: 

+ Funding for preserving the salaries of previous positions or allowances of previous leadership positions until the end of the election term or the end of the time limit for appointment regarding officials, leaders, and managers resigning from their positions or elected or appointed to hold leadership or management positions at a lower level due to the arrangement of the organization of the apparatus according to Article 11 of Decree No. 178/2024/ND-CP;

+ Continuation of payment of the previous salaries (including salary allowances) by job positions before being appointed to other facilities by agencies, organizations, or units according to Point a Clause 1 and Point a Clause 2 Article 12 of Decree No. 178/2024/ND-CP;

+ Policies on pay grade raise according to Point d Clause 1, Point d Clause 2 Article 12, and Clause 1 Article 13 of Decree No. 178/2024/ND-CP;

+ Bonus payout for beneficiaries under Clause 3 Article 7, Point d Clause 1, Point d Clause 2 Article 12, and Clause 2 Article 13 of Decree No. 178/2024/ND-CP.

- The state budget shall allocate funding for the implementation of the remaining policies and benefits (aside from those prescribed in Clause 1 Article 2 of Circular No. 07/2025/TT-BTC) prescribed in Articles 7, 8, 9, 10, 12, and 15 of Decree No. 178/2024/ND-CP as follows: 

+ Officials, employees, and armed forces under the management of ministries, ministerial agencies, governmental agencies, and other central agencies (hereinafter referred to as "ministries and central agencies") shall be guaranteed by the central budget; 

+ Regarding officials, commune-level officials, and employees under and affiliated with units under local management, the funding for policies and benefits shall be included in the local salary reform demands. 

- Agencies, organizations, and units after consolidation or merger providing training and advanced training in the improvement of professional qualifications in conformity with the job positions of officials shall comply with Clause 3 Article 16 of Decree No. 178/2024/ND-CP. The funding for the local implementation of the mentioned benefits shall be included in the local salary reform demands. 

See more details in Circular No. 07/2025/TT-BTC, effective as of January 24, 2025. 

Vietnam to research on use VNeID to authenticate identification of organizations and individuals from level 2

On February 4, 2025, the Prime Minister of Vietnam promulgated Decision No. 240/QD-TTg on the focal administrative procedure reform plan in 2025. 

According to the Decision, in the focal tasks concerning the reduction and simplification of business regulations, administrative procedures, and decentralization of authority to settle administrative procedures to create convenience for people and enterprises, the Prime Minister of Vietnam requests the Ministry of Public Security of Vietnam to take charge and cooperate with the Ministry of Home Affairs of Vietnam, the Office of the Government of Vietnam, and relevant ministries and agencies in researching and implementing the use of VNeID to authenticate the identification of organizations and individuals (from level 2) while replacing the digital signing and stamping by people and enterprises in interactive electronic declarations and applications while carrying out online public service procedures by June 2025. 

In the focal tasks concerning the reduction and simplification of business regulations, administrative procedures, and decentralization of authority to settle administrative procedures to create convenience for people and enterprises, the Prime Minister of Vietnam requests the Office of the Government of Vietnam to: 

- Urgently complete and present the program on the reduction of licenses at ministries and central and local authorities to the Government of Vietnam for promulgation and transfer specific licensing tasks and operations to enterprises and social organizations for management during 2025-2030.

- Conduct, on the national database on administrative procedures, independent reviews of the list of results of the settlement of administrative procedures with a time limit of 5 years or less and the list of administrative procedure application components with regulations on the submission and presentation of application components being the results of the previous settlement of administrative procedures archived in national databases or specialized databases for submission to ministries and central and local authorities for reference, review, and proposals for schemes for adjustment, replacement, and annulment. 

See more details in Decision No. 240/QD-TTg, effective as of February 4, 2025.

Regulations on organization of apparatuses of units of Supreme People’s Court of Vietnam 

On December 31, 2024, the Chief Justice of the Supreme People’s Court of Vietnam promulgated Circular No. 02/2024/TT-TANDTC on the organization of the apparatus, functions, tasks, and entitlements of units of the Supreme People’s Court of Vietnam.

According to the Circular, units of the Supreme People’s Court of Vietnam include: 

- Department of Administration;

- Bureau of Planning and Finance;

- Department of Information Technology; 

- Department of Cassation Review and Examination of Criminal Judgments (Department of Cassation Review and Examination I);

- Department of Cassation Review and Examination of Civil Judgments (Department of Cassation Review and Examination II);

- Department of Cassation Review and Examination of Business, Trade, Bankruptcy, Labor, Family, and Juvenile Judgments (Department of Cassation Review and Examination III);

- Department of Cassation Review and Examination of Administrative Judgments (Department of Cassation Review and Examination IV);

- Department of Legal Affairs and Research Administration; 

- Department of Organization and Personnel;

- Department of International Cooperation; 

- Department of Administration for the South; 

- Inspectorate of the Supreme People’s Court of Vietnam; 

- Court Academy; 

- Justice Review; 

- People’s Court Journal.

Positions and titles in units of the Supreme People’s Court of Vietnam include: 

- The Department of Administration and other Departments and equivalents of the Supreme People’s Court of Vietnam shall have Directors or equivalents, Deputy Directors or equivalents, Heads or equivalents, Vice Heads or equivalents, Judges of People’s Courts, Inspectors of Courts, Secretaries of Courts, other officials, and employees; 

- The Court Academy shall have the Director, Deputy Director, Heads of departments and equivalents, Vice Heads of departments and equivalents, public employees, and employees; 

- The Justice Review and the People’s Court Journal shall have the Editors-in-Chief, Deputy Editors-in-Chief, Heads, Vice Heads, journalists, editors, technicians, and employees. 

See more details in Circular No. 02/2024/TT-TANDTC, effective as of January 1, 2025, excluding Points h and i Clause 3 Article 3, which take effect as of the date when the Department of Administration for the South ends its operations according to the law and decisions of competent agencies concerning arranging and streamlining the organization of the apparatus. 

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