Tax & Legal updates - Decree No. 20/2025/ND-CP (“Decree 20”) - Amendments and supplements to Tax administration regulations

Stay informed with our latest update on Decree No. 20/2025/NĐ-CP (“Decree 20”), which introduces amendments and supplements to tax administration regulations for enterprises engaged in related-party transactions. This decree provides critical guidance on the following:
  • Amendments to regulations on related-party relationships in Loan guarantee and Lending transactions
  • Amendments and supplements to other related-party relationship regulations
  • Replacement of Appendix I – Information on related-party relationships and transactions with a new version issued under Decree 20 to reflect the aforementioned amendments and supplements.

Download the full documents below to gain insights into the provisions.

Documents

[ENG] Forvis Mazars in Viet Nam_​ Tax & Legal Newsletter_​Decree No. 20/2025/NĐ-CP (“Decree 20”)
[VIE] Bản tin Forvis Mazars Việt Nam_​ Cập nhật Thuế & Pháp lý_​Nghị định số 20/2025/NĐ-CP (“Nghị định 20”)

Contacts