Official dispatch No. 849/DLA-NVDTPC was issued by the Dak Lak Provincial Tax Department on September 18, 2025 with the aim of propagating and widely disseminating new contents in the Corporate Income Tax Law (CIT) No. 67/2025/QH15. This 5-page document focuses on analyzing important changes in tax policy, thereby helping businesses proactively grasp regulations, optimize tax obligations and minimize legal risks during implementation.
The issuance of Official Dispatch No. 849/DLA-NVDTPC has great significance in the context of the Law. Corporate Income Tax 2025 marks an important turning point in Vietnam's tax system. Notable new points include tax incentives for small and micro enterprises, expanding the scope of tax-exempt income, as well as updating the list of reasonable deductible expenses. This is not only a solution to create a fair and transparent business environment but also encourages businesses to develop sustainably, in line with the trend of international integration.
Legal basis of Official Dispatch No. 849/ DLA-NVDTPC
Before delving into the important new points, it is necessary to understand the legal basis on which Official Letter No. 849/ DLA-NVDTPC is based. These provisions do not appear separately, but are part of a system of legal documents, decrees and circulars to ensure uniform application nationwide. The table below outlines the main relevant legal bases:
| Legal documents | Related content | Role in Official Dispatch No. 849/ DLA-NVDTPC |
| Tax Administration Law 2019 | Principles of tax declaration, payment and settlement | Basis for regulation of corporate obligations |
| Corporate Income Tax Law No. 67/2025/QH15 | Detailed regulations on taxable income, tax exemption, tax rates, reasonable expenses, loss carryover... | The main content is propagated through official dispatch No. 849/ DLA-NVDTPC |
| Decree guiding (to be issued) | Specifying the provisions of Law 2025 | Ensure uniform implementation nationwide |
| Circular of the Ministry of Finance | Detailed instructions on how to declare, calculate and account for costs | Help businesses apply conveniently |
Important new points in the Corporate Income Tax Law 2025 according to Official Dispatch No. 849/ DLA-NVDTPC
After having a clear understanding of the legal basis, what businesses are most interested in are the specific changes in the 2025 Corporate Income Tax Law. Official Letter No. 849/DLA-NVDTPC has summarized and clarified these new points, from tax rates applicable to small and micro enterprises to the addition of tax-exempt income, deductible expenses and regulations on loss transfer. These are all contents that have a direct impact on the production and business activities and financial strategies of enterprises in the coming period.
Tax rates applicable to small and micro enterprises
One of the notable changes stated in Official Dispatch No. 849/ DLA-NVDTPC is the addition of preferential tax rates for small and micro enterprises:
| Tax rate | Applicable objects |
| 15% | Enterprises with total revenue of no more than 3 billion VND/year |
| 17% | Enterprises with total revenue from over 3 billion to no more than 50 billion VND/year |
This shows the State's efforts in supporting small-scale enterprises, reducing tax burden and increasing competitiveness.
Income exempt from corporate income tax
Official Letter No. 849/DLA-NVDTPC emphasizes the new income items added to the list of corporate income tax exemptions under the Corporate Income Tax Law 2025, including:
- Income from first carbon credit transfers: supports businesses involved in emission reduction projects and promotes green economy.
- Income from initial green bond issuance: encourages businesses to raise capital for environmentally friendly projects.
- Differences due to revaluation of assets during equitization or restructuring of state-owned enterprises: creating a favorable mechanism for restructuring public enterprises, reducing tax burden during the transition process.
These new points show that the 2025 Corporate Income Tax Law not only focuses on budget collection but also aims to encourage green and sustainable economic development, while helping businesses take advantage of tax exemptions to optimize costs and profits.
Deductible expenses when calculating corporate income tax
An important new point clarified by Official Dispatch No. 849/ DLA-NVDTPC is the expansion of the list of deductible expenses when calculating corporate income tax, helping to more accurately reflect the nature of the business activities of the enterprise. Specifically including:
| Expenses | Detailed description | Implications for business |
| Expenses for seconded persons participating in the administration and control of specially controlled credit institutions | Businesses can count these expenses as reasonable expenses. | Support effective management and supervision |
| Expenses for production and business but not corresponding to revenue generated during the period | Record actual expenses incurred for business operations even though revenue has not yet been generated. | Help businesses calculate deductible expenses correctly, accurately reflecting business activities. |
| Costs to support the construction of public works that also serve production and business | Expanding the scope of reasonable costs, both contributing to society and serving business goals | Optimize reasonable costs, both fulfill social responsibility and serve business operations |
| Costs associated with reducing greenhouse gas emissions | Encourage businesses to implement green projects | Deductible when calculating corporate income tax, creating momentum for sustainable economic development |
These additions help businesses record more reasonable expenses, reduce tax pressure, accurately reflect production and business reality, and at the same time comply with new regulations in the 2025 Corporate Income Tax Law.
Regulations on tax calculation period and loss transfer
According to Official Dispatch No. 849/DLA-NVDTPC, the new Law still maintains the principle of carrying forward losses for 5 consecutive years but has additional detailed instructions on the loss offset procedure to avoid misunderstandings and incorrect declarations in the final settlement.
Benefits when businesses comply with Official Dispatch No. 849/ DLA-NVDTPC
Fully and correctly implementing the instructions in Official Dispatch No. 849/ DLA-NVDTPC brings many practical benefits to businesses:
- Reduced legal risks: Compliance with the new provisions of the Corporate Income Tax Law 2025 helps businesses avoid false declarations, underpayments or incorrect application of tax rates. This helps reduce the risk of being subject to tax collection, administrative penalties or late payment fees by tax authorities.
- Optimizing tax costs: Thanks to reasonable deductible expenses and tax-exempt income according to the instructions in Official Dispatch No. 849/ DLA-NVDTPC, businesses can reduce the total amount of tax payable, thereby optimizing profits and using capital more effectively.
- Enhance reputation: Enterprises that comply with the law demonstrate professionalism and transparency in financial management, building trust with tax authorities, business partners and investors.
- Support long-term strategic orientation: Understanding new regulations helps businesses plan finances, predict costs and profits accurately. At the same time, businesses have a basis to build a sustainable development strategy, in accordance with tax incentives and new policies of the State.
Difficulties in applying Official Dispatch No. 849/ DLA-NVDTPC in practice
Before going into details of the difficulties, it is important to note that although Official Letter No. 849/ DLA-NVDTPC provides many guidelines and incentives, businesses may still encounter some challenges in the actual application process. The table below summarizes the most common difficulties that businesses need to pay attention to in order to proactively prevent risks and ensure compliance with regulations.
| Hard | Detailed description | Impact on business |
| Difficult to determine exact revenue | Enterprises have difficulty calculating total revenue to apply preferential tax rates 15% or 17% | Incorrect tax rates may be applied, resulting in overpayment or underpayment of tax. |
| Complicated procedures for proving tax exemptions | Tax-free income such as carbon credits and green bonds require full documentation. | Time-consuming and laborious document preparation, prone to errors |
| Inexperienced accountant | Personnel who do not fully understand the new regulations can easily mis-declare deductible expenses. | Leads to risk of being fined or having to pay back taxes |
| Small businesses have limited resources. | Small or micro businesses find it difficult to monitor and update new regulations in a timely manner. | It is easy to miss tax obligations or apply them incorrectly, affecting financial planning. |
Solutions for businesses when applying Official Dispatch No. 849/ DLA-NVDTPC in practice
Applying practical solutions helps businesses comply with the regulations in Official Dispatch No. 849/DLA-NVDTPC, minimize the risk of errors, optimize tax costs and effectively manage financial obligations.
The table below summarizes the key solutions, their detailed descriptions and direct benefits to businesses.
| Solution | Detailed description | Benefits for businesses |
| Proactively update legal documents | Regularly monitor and grasp new documents and instructions from tax authorities. | Help businesses always apply regulations correctly, avoid errors and legal risks |
| Using accounting software - tax management | Apply modern management tools to declare, calculate and account for costs | Reduce errors in declaration, optimize costs and time for tax management |
| Cooperate with a reputable tax consulting firm | Refer to services from professional units such as MAN – Master Accountant Network | Get comprehensive support, ensure legal compliance, optimize tax obligations and financial strategies |
Conclude
Official dispatch No. 849/ DLA-NVDTPC of Dak Lak Provincial Tax Department is an important document to help businesses understand and correctly apply the new points of the Corporate Income Tax Law 2025. Changes in tax rates, tax-free income, deductible expenses, loss carryover, etc. will have a strong impact on the financial strategy and tax obligations of businesses in the coming time.
In the context of an increasingly transparent tax system, proactively grasping new regulations is the key to helping businesses not only comply with the law but also take advantage of incentives for sustainable development. If you need detailed support in tax declaration and advice, MAN – Master Accountant Network ready to accompany to optimize efficiency for business.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
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