Vietnam is entering a new phase of fiscal modernization. With the Corporate Income Tax (CIT) Law No. 67/2025/QH15  taking effect on October 1, 2025 , the Vietnamese government aims to harmonize its tax and tariff systems  to maintain economic competitiveness while aligning with global tax reforms such as the OECD’s Global Minimum Tax (GMT) . This new law will apply to the 2025 tax year  and replaces the previous Corporate Income Tax Law (2008) and its amendments. Together wit