Dear Customers and Partners, VPL would like to respectfully introduce to you our Legal Newsletter for October 2025. The newsletter will include the following main contents:

I. LATEST LEGAL UPDATES

1. Taxes – Fees – Charges

II. CLARIFICATIONS ON ISSUES

1. My wife and I got married in 2021. We have one child together, who is currently 5 months old. Due to irreconcilable differences, we cannot reconcile. Lawyer, may I file a unilateral divorce petition?

2. Lawyer, if I want to draft a loan agreement to lend money to my friend, which clauses should I pay attention to?

3. I terminated my labor contract with the Company in July 2025. However, to date, the Company has not yet paid my salary, stating that it needs to wait until new staff are recruited. The Company requires me to hand over my work to the new employee before paying my salary. Lawyer, is the Company’s action lawful?

III. NEWS HIGHLIGHTS FOR YOU

1. Expansion of industries and trades eligible for industrial promotion policies from October 15, 2025

2. Government issues Decree on global minimum tax

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