Labour Regulations Update in June 2025

Circular No. 32/2025/TT-BTC guiding the implementation of a number of articles of the law on tax administration, decrees regulations on invoices and documents

On 31st May 2025, the Ministry of Finance issued Circular No. 32/2025/TT-BTC guiding the implementation of a number of Articles of the Law on Tax Administration dated on 13th June 2019, Decree No. 123/2020/ND-CP dated on 19th October 2020 of the Government regulating invoices and documents, and Decree No. 70/2025/ND-CP dated on 20th March 2025 amending and supplementing a number of Articles of Decree No. 123/2020/ND-CP.

Accordingly, from 1st June 2025, Organizations deducting personal income tax must cease using electronic personal income tax withholding certificates issued under previous regulations and switch to using electronic ones in accordance with Decree No. 70/2025/ND-CP. In cases where Organizations or Individuals are using electronic personal income tax withholding certificates in accordance with Decree No. 70/2025/ND-CP, if it is discovered that the personal income tax withholding certificates prepared according to previous regulations are incorrect, a new electronic personal income tax withholding certificate shall be prepared to replace the incorrect one. 

Also in accordance with Decree No. 70/2025/ND-CP, from the time the Tax Authority approves the registration to use electronic certificates according to the provisions of this Decree, the Organization must stop using previously issued electronic certificates and delete any unused paper-based certificates still in stock (if any), in accordance with the regulations.. 

Official Letter No. 1973/CT-TTKT on tax inspection activities at taxpayers’ site

On 23rd June 2025, the Tax Department issued Official Letter No. 1973/CT-TTKT on tax inspection activities at taxpayers’ site.

Accordingly, to ensure tax inspection activities are not disrupted, the handover of work records related to tax inspection is carried out promptly, efficiently, and effectively following the organizational restructuring; the Tax Department requests the Regional Tax Sub-Departments urgently implement the following:

1. For issued inspection decisions that are being inspected at the taxpayer’s headquarters, the inspection teams are required to promptly complete the inspection work to issue an administrative handling decision in accordance with legal regulations and complete the data entry of inspection results into the Tax sector’s applications before 1st July 2025.
2. Temporarily suspend the issuance of inspection decisions until the organizational restructuring is completed.

Regulations effective from 1st July 2025

As announced in Talentnet’s E-newsletters previously, we would like to highlight several regulations that will take effect from 1st July 2025, and are expected to impact businesses, human resources, and labor as follows:

1. Trade Union Law No. 50/2024/QH15;
2. Social Insurance Law No. 41/2024/QH15;
3. Law amending and supplementing a number of Articles of the Health Insurance Law No. 51/2024/QH15.

The key updates of these legal documents have been shared with you in previous Labour Regulations Update. We recommend that you take note and make the necessary preparations ahead of the effective date of 1st July 2025.