Official dispatch No. 2244/QNG-NVDTPC dated October 13, 2025 of Quang Ngai Provincial Tax Department is an important document introducing new points of the Corporate Income Tax Law No. 67/2025/QH15, effective from October 1, 2025. This article analyzes in detail the new points based on Official dispatch No. 2244/QNG-NVDTPC, helping businesses and accountants understand the changes.
Legal basis related to Official Dispatch No. 2244/QNG-NVDTPC
Official Letter No. 2244/QNG-NVDTPC is based on the Corporate Income Tax Law 67/2025/QH15, effective from October 1, 2025. This is a document providing detailed guidance on the scope of application, taxpayers, taxable income, tax rates, tax exemptions and reductions, and tax calculation methods.
| Content | Detail |
| Legal documents | Law on Corporate Income Tax 67/2025/QH15 |
| Effective date | 01/10/2025 |
| Scope of guidance | Scope of application, taxpayers, taxable income, tax rates, tax exemptions, tax calculation methods |
| Purpose | Detailed instructions for businesses to declare and pay corporate income tax in accordance with regulations |
Main content of official dispatch no. 2244/QNG-NVDTPC
Official dispatch No. 2244/QNG-NVDTPC was issued to provide detailed guidance on the implementation of the Law. Corporate Income Tax 2025, clarifying taxable subjects, taxable income, applicable tax rates, methods of determining taxable income as well as exemption cases, corporate income tax reduction 2025.
This document applies to both domestic and foreign enterprises without a permanent establishment in Vietnam, including e-commerce and digital platform enterprises, ensuring that all sources of revenue arising in Vietnam are fully adjusted and declared in accordance with the law.
Official dispatch No. 2244/QNG-NVDTPC regulating corporate income tax payers
Official Letter No. 2244/QNG-NVDTPC emphasizes that the 2025 Corporate Income Tax Law expands its scope of application to both domestic and foreign enterprises without a permanent establishment in Vietnam, including e-commerce and digital platform enterprises. These enterprises must declare and pay corporate income tax on income generated in Vietnam.
Official dispatch No. 2244/QNG-NVDTPC regulating income subject to corporate income tax
According to Official Letter No. 2244/QNG-NVDTPC, taxable income of foreign enterprises is income arising from sources in Vietnam, regardless of the location of business. This helps ensure that all sources of income in Vietnam are subject to the provisions of the Corporate Income Tax Law 2025.
Official dispatch No. 2244/QNG-NVDTPC regulating corporate income tax rates
Official dispatch No. 2244/QNG-NVDTPC clearly states the new tax rates:
- General tax rate: 20%
- Enterprises with total annual revenue ≤ 3 billion VND: 15%
- Enterprises with total annual revenue > 3 billion and ≤ 50 billion VND: 17%
- Oil and gas exploration and exploitation activities: 25%-50% depending on the project
Official dispatch No. 2244/QNG-NVDTPC regulating taxable income
Official Letter No. 2244/QNG-NVDTPC stipulates that taxable income from production and business activities is the total income of all production and business activities. Losses from this activity can be offset against income from other activities, except for the transfer of real estate, investment projects or rights to participate in investment projects.
Official dispatch No. 2244/QNG-NVDTPC regulating corporate income tax exemption and reduction
According to Official Letter No. 2244/QNG-NVDTPC, the State regulates a number of cases of exemption and reduction of corporate income tax to encourage production and business activities, support new enterprises and public service units providing public services in disadvantaged areas. Typical policies are shown in the following table:
| Applicable objects | Main content | Time of application |
| Public service units providing public services | Reduce 50% of corporate income tax payable | Applicable in areas with difficult socio-economic conditions, according to Government regulations. |
| Newly established enterprises from business households | Corporate income tax exemption | Within 2 years from the date of taxable income |
Official dispatch No. 2244/QNG-NVDTPC regulating science and technology development fund
Enterprises are allowed to set up a Science and Technology Development Fund from pre-tax profits to invest in research, product development, and technological innovation. According to the new regulations:
- Maximum provision: 20% pre-tax profit (previously only 10%).
- Purpose of use: This fund is used to finance scientific research activities, technology development, technical innovation initiatives, and application of new technologies in production and business.
- Benefits: Helps businesses increase their ability to invest in R&D while still being included in reasonable expenses when calculating corporate income tax, thereby reducing the amount of tax payable.
Official dispatch No. 2244/QNG-NVDTPC regulating tax calculation methods
According to the new regulations, small enterprises with total annual revenue of no more than 3 billion VND can apply the corporate income tax calculation method at the rate of % on revenue in the following cases:
- Revenue can be determined but expenses and taxable income cannot be determined.
- The applicable % rate is specifically regulated by the tax authority depending on the business line.
- Purpose: To help small, newly established businesses or businesses without a complete accounting system still fulfill their tax obligations in a simple and transparent manner.
- Note: Enterprises still have to prepare revenue reports, related documents and pay taxes at the rate of % on revenue, and cannot deduct expenses as with the normal method.
Important notes when applying Official Dispatch No. 2244/QNG-NVDTPC
When implementing corporate income tax exemption and reduction policies according to Official Letter No. 2244/QNG-NVDTPC, enterprises and public service units need to pay attention to some important points to ensure compliance with regulations and avoid errors in tax declaration and payment. These notes are summarized in the table below:
| Note content | Detail |
| Applicable objects | Only applicable to public service units providing public services in difficult areas and newly established enterprises from business households. |
| Terms and Conditions | Must have documents proving eligibility: establishment license, establishment decision, or documents related to new businesses, difficult socio-economic areas. |
| Time of application | Reduce 50% corporate income tax: according to Government regulations for difficult areas. Exempt from corporate income tax: for 2 years from the date of taxable income. |
| Declaration form | It is necessary to fully declare on the corporate income tax return and attach documents proving the conditions for tax exemption/reduction. |
| Note on testing | The tax authority has the right to check and verify the records. If the conditions are not met, full tax will be applied according to regulations. |
Impact of Official Dispatch No. 2244/QNG-NVDTPC on businesses
Official Letter No. 2244/QNG-NVDTPC has clear impacts on financial activities and tax management of enterprises, especially newly established enterprises and public service units in difficult areas. Below are the main impacts summarized:
| Impact | Detail |
| Financial support, tax burden reduction | – New businesses from business households are exempt from corporate income tax for 2 years.
– Public service units providing public services in difficult areas are entitled to a 50% reduction in corporate income tax. – Helps improve cash flow and reduce financial pressure. |
| Encourage investment and development | – Businesses have resources to reinvest and expand operations.
– Encourage public service units to improve the quality of public services in disadvantaged areas. |
| Simplify tax procedures and methods | – Small businesses (total revenue ≤ 3 billion/year) are applied the rate of % on revenue if revenue is determined but costs are not determined.
– Reduce the burden of declaration and documentation. |
| Increase transparency and compliance with laws | – Enterprises must ensure documents proving conditions for tax exemption/reduction.
– Tax authorities can check and verify; compliance helps avoid the risk of tax arrears. |
Conclude
Official Letter No. 2244/QNG-NVDTPC has brought many preferential policies on corporate income tax exemption and reduction and flexible tax calculation methods, helping small and medium enterprises as well as public service units in difficult areas reduce financial pressure and optimize tax management. To ensure maximum use of these incentives and compliance with legal regulations, businesses can contact MAN – Master Accountant Network for advice on tax accounting services, audit and professional tax advice.
Proper application of this document not only helps businesses save on tax costs but also promotes investment capacity, improves business performance and sustainable development. Businesses need to prepare complete documents and papers and comply with regulations to avoid the risk of tax arrears.
In addition, mastering the policies on tax exemptions, tax reductions and tax calculation methods will create a transparent business environment, while supporting businesses to optimize resources for research, development and production and business expansion activities. This is also an opportunity for businesses to increase their competitiveness in the market.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
