The finalized draft specifies that the timing for determining corporate income tax revenue for exported goods is the day of ownership transfer according to the export contract.
The first nine months of 2025 conclude with many important achievements, while also reflecting numerous challenges that need urgent and decisive resolution in the last quarter of the year.
Addressing the opening session of the 15th National Assembly's 10th sitting on October 20, PM Pham Minh Chinh affirmed that Vietnam’s economy has proven resilient against external shocks, maintaining one of the highest growth rates globally.
At the October 18 conference, Prime Minister Pham Minh Chinh underlined that to achieve economic growth of over 8% in 2025 and create momentum for double-digit growth in the following years, investment, especially public investment, with its role as a key growth driver, must be stronger accelerated.