{"id":20636,"date":"2026-03-30T17:11:17","date_gmt":"2026-03-30T10:11:17","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=20636"},"modified":"2026-03-30T22:01:22","modified_gmt":"2026-03-30T15:01:22","slug":"consolidated-cit-law-2025-vbhn-no-61-vbhn-vpqh","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/consolidated-cit-law-2025-vbhn-no-61-vbhn-vpqh\/","title":{"rendered":"Consolidated CIT Law 2025 (VBHN No. 61\/VBHN-VPQH) Effective from 1 October 2025"},"content":{"rendered":"<p>The Office of the National Assembly has issued Consolidated Document No. 61\/VBHN-VPQH dated 23 March 2026, concerning <a href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/decree-no-320-2025-nd-cp-guiding-the-2025-law-on-corporate-income-tax\/\">the Corporate Income Tax (CIT) Law 2025<\/a>. This Law takes effect from 1 October 2025 and applies from the 2025 corporate income tax (CIT) period onward.<\/p>\n<p>The consolidation incorporates the Corporate Income Tax Law 2025 together with amendments and supplements introduced under five other legal instruments, namely:<\/p>\n<ul>\n<li>The Cybersecurity Law 2025 (effective from 1 July 2026);<\/li>\n<li>The Law on Execution of Criminal Judgments 2025 (effective from 1 July 2026);<\/li>\n<li>The High Technology Law 2025 (effective from 1 July 2026);<\/li>\n<li>Law No. 141\/2025\/QH15 amending and supplementing a number of articles of the Law on Public Debt Management (effective from 1 January 2026);<\/li>\n<li><a href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/summary-of-new-points-in-the-amended-law-on-investment-2025\/\">The Investment Law 2025<\/a> (effective from 1 March 2026).<\/li>\n<\/ul>\n<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/wp-content\/uploads\/2026\/03\/hop-nhat-luat-thue-tndn-2025-vbhn-61-vbhn-vpqh.pdf\">Download Consolidated Document No. 61\/VBHN-VPQH<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Office of the National Assembly has issued Consolidated Document No. 61\/VBHN-VPQH dated 23 March 2026, concerning the Corporate Income Tax (CIT) Law 2025. This Law takes effect from 1 October 2025 and applies from the 2025 corporate income tax (CIT) period onward. The consolidation incorporates the Corporate Income Tax Law 2025 together with amendments [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":20657,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"new_categories":[115],"class_list":["post-20636","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/20636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=20636"}],"version-history":[{"count":3,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/20636\/revisions"}],"predecessor-version":[{"id":20658,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/20636\/revisions\/20658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/20657"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=20636"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=20636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}