Dear Customers and Partners, VPL would like to respectfully introduce to you our Legal Newsletter for November 2025. The newsletter will include the following main contents:
I. LATEST LEGAL UPDATES
1. Administrative
2. Commercial
3. Social Insurance
II. CLARIFICATIONS ON ISSUES
1. Document No. 4765/BQL-LD dated November 24, 2025 of the Management Board of Export Processing Zones and Industrial Parks regarding the management, use, temporary residence, and accommodation of foreign workers in industrial parks and export processing zones
2. Official Letter No. 5129/CT-CS dated November 12, 2025 of the Tax Department providing new guidance on tax policies applicable to real estate transfer activities
III. NEWS HIGHLIGHTS FOR YOU
1. Do foreign workers under internal transfer arrangements need to participate in Social Insurance?
2. Late contract payments, enterprises still allowed to deduct VAT
