The Chairman of the People's Committee at the commune level has the authority to issue red books.
According to Decree 151/2025/ND-CP, from July 1, the Chairman of the People's Committee at the commune level has the right to issue certificates of land use rights and ownership of assets attached to land (red books) in some cases, instead of having to go through the People's Committee at the district level as before.
Commune level also has the right to record land prices in decisions on land allocation, land lease, permission to change land use purpose, land use extension, adjustment of land use term or form if applied according to land price list...
Use personal identification number instead of tax code
Circular 86/2024/TT-BTC of the Ministry of Finance stipulates that from July 1, business households, households and individuals who have been granted tax codes will officially use personal identification numbers instead, if the information has been synchronized with the National Population Database.
The use of personal identification numbers will help simplify administrative procedures, facilitate tax liability adjustment and improve tax authority management efficiency in the digital age.
Decentralization and delegation in tax management
Decree 122/2025/ND-CP on decentralization and delegation in tax management takes effect from July 1. This Decree clearly stipulates the responsibilities of all levels in managing tax declaration dossiers, deadlines and locations for dossier submission.
Accordingly, taxpayers do not have to resubmit documents that state agencies already have. Tax declarations related to revenues such as land use fees, land rents, registration fees or tax declarations in multiple locations or via electronic transactions are all specifically regulated in the appendices of this decree.
Tightly manage e-commerce tax
Decree 117/2025/ND-CP, effective from July 1, aims to increase transparency and prevent tax losses in digital business.
Under the new regulations, e-commerce platforms will be required to withhold and pay value-added tax and personal income tax on behalf of households and individuals doing business on the platform. The electronic tax declaration and payment process will be clearly guided, and an automatic tax refund mechanism will be implemented.
This policy helps create fairness between traditional commerce and e-commerce, while protecting consumer rights.
Many new points in the Law on Value Added Tax
The 2024 Law on Value Added Tax takes effect from July 1. The new law adjusts many important contents such as eliminating tax exemptions for fertilizers, agricultural equipment, offshore fishing vessels and securities services; adding imported goods for charitable and relief purposes to the list of goods not subject to tax.
The price for calculating value added tax on imported goods will include the import price plus taxes such as import tax, special consumption tax and environmental protection tax. In particular, goods and services used for promotion will be subject to a 0% tax rate, creating convenience for businesses in trade promotion activities.
Some items currently not subject to tax will move to a 5% tax rate, while many items currently subject to a 5% tax rate will increase to 10%.
The law also expands the conditions for tax deduction and refund, requiring non-cash payment documents in all transactions. For businesses operating in the field subject to a 5% tax rate, if after 12 months they have not deducted the full 300 million VND in input tax, they will be refunded.
No more than 50% off
Circular 39/2025/TT-BCT, effective from July 1, aims to standardize promotional activities. The Circular clearly stipulates that the value of goods used for promotion must not exceed 50% of the value of the main product. The maximum discount is also limited and businesses must clearly disclose the original price and the promotional level.
This policy is expected to prevent fake promotions, inflated prices before discounts, and create a healthier competitive environment for businesses.
Expanding credit for agriculture and rural areas
Decree 156/2025/ND-CP adjusting credit policies for agricultural and rural development, effective from July 1, expands the subjects eligible for preferential loans, reduces loan procedures, and allows the use of future assets as collateral.
The government also encourages commercial banks to cooperate with localities to build a credit - production - consumption linkage model to ensure effective capital use. The new policy is expected to help rural people and businesses access capital more easily, thereby promoting digital transformation, high-tech agriculture and sustainable development of the "three rural areas".
Strengthening technical safety management in mineral exploitation
Law on Geology and Minerals No. 54/2024/QH15, effective from July 1, supplements many regulations to enhance technical safety in mineral exploitation activities.
Accordingly, mines with high risks of unsafety must meet strict requirements: operating personnel must have specialized training; mining equipment must be suitable for geological conditions and fire and explosion risks; and at the same time, arrange for a semi-professional emergency response force on site.
Tighten standards for using public headquarters and facilities
Decree 155/2025/ND-CP on standards and norms for the use of public offices and public service establishments, effective from July 1, sets out specific criteria on area, number of offices, and scale of headquarters construction.
The goal is to ensure effective use of public assets, limit waste and enhance responsibility in construction investment using the budget.
Autonomous public service units must also report and seek approval before investing in expanding their headquarters. At the same time, the Government encourages the shared use or transfer of headquarters between agencies to save budget.
Source: https://baolaocai.vn/tu-17-chu-tich-xa-duoc-cap-so-do-so-dinh-danh-ca-nhan-thay-ma-so-thue-post404103.html
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