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. Labor

2. Tax – Fees – Charges

II. CLARIFICATIONS ON ISSUES

1. Official Letter No. 01/TCS14-QLDN1 dated January 5, 2026 issued by Sub-department of Taxation No. 14 of Ho Chi Minh City on tax policy clarification

2. Official Letter No. 1099/CVL-QLLD dated October 17, 2024 issued by the Department of Employment on guidance on work permit issuance for foreign employees

3. Ho Chi Minh City Social Insurance’s response regarding the application of Clause 6 Article 33 of Social Insurance Law No. 41/2024/QH15

III. NEWS HIGHLIGHTS FOR YOU

1. Minimum wage increase from January 1, 2026: Which items must enterprises adjust?

2. Three new regulations related to employee rights

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