UPDATES ON THE LATEST CORPORATE TAX REGULATIONS FOR 2025

Corporate tax is one of the most important legal obligations, ensuring the contribution of the private economic sector to the national budget. Entering 2025, many changes in corporate tax laws, tax rates, finalization procedures, and corporate income tax accounting have been implemented. This requires enterprises to clearly understand and apply them correctly to avoid errors and legal risks. In this article, SunValue will help you clearly understand what corporate tax is, how corporate tax is calculated in 2025, and the types of taxes payable to ensure transparency and optimize tax obligations.

What is corporate tax? Its role in business management

Corporate tax is a mandatory payment that enterprises must pay to the State budget based on income, revenue, or asset value. It is a major source of revenue for infrastructure development, healthcare, education, and social security.

In 2025, corporate tax laws continue to uphold the principles of transparency and fairness, while adding several tax incentives for high-tech industries, renewable energy, and innovation. Among them, corporate income tax in 2025 is the main tax, calculated based on profits after deducting allowable expenses in accordance with regulations.

Understanding how corporate tax is calculated helps enterprises develop effective financial plans, minimize legal risks, and fully utilize incentives. In addition, properly finalizing corporate tax ensures corporate credibility and creates a foundation for sustainable development.

Types of corporate taxes payable in 2025

In 2025, in addition to the corporate income tax rate in 2025, enterprises must also fulfill various other tax obligations, including:

• Value-added tax (VAT): 8% or 10% depending on the sector.

• Personal income tax (PIT): withheld by enterprises from employees’ salaries in accordance with PIT tax finalization guidelines for enterprises in 2025.

• Natural resource tax: applicable to enterprises engaged in the exploitation of minerals, oil and gas, and natural forest timber.

• Import and export tax: for international trade activities.

• Fees and charges: environmental protection fees, business license fees, infrastructure fees, etc.

Having a clear understanding of the types of corporate taxes payable helps enterprises plan finances accurately and avoid penalties. At the same time, enterprises should regularly check corporate tax debts to handle them promptly before enforcement measures are applied.

Corporate income tax 2025: Rates and calculation methods

According to the corporate tax law 2025, the standard tax rate remains at 20% of taxable profits. Some preferential sectors may apply rates of 10–17% or receive tax exemptions for a certain period.

Corporate tax calculation formula:
Corporate income tax = (Taxable revenue – Deductible expenses) × Tax rate

Example of corporate income tax calculation:
Enterprise B has taxable revenue of VND 12 billion and eligible expenses of VND 8 billion. Taxable profit is VND 4 billion. Corporate income tax payable = 4 billion × 20% = VND 800 million.

To ensure accuracy, accountants need to fully classify eligible expenses, monitor policy changes, and submit corporate tax reports on time. This helps enterprises avoid errors and optimize the amount of tax payable.

Accurate accounting and finalization of corporate tax

Corporate income tax accounting is the step of recording all revenue, expenses, and profits in the accounting system, ensuring compliance with standards and regulations. This process directly affects the amount of tax payable and the results of corporate tax finalization.

At the time of finalization, enterprises need to:

• Consolidate revenue, expenses, and profits.

• Apply the correct corporate tax rate according to the business sector.

• Complete and submit corporate tax reports along with valid supporting documents to the tax authority.

Errors in accounting may lead to tax arrears or penalties. Therefore, many enterprises choose valuation services to ensure transparent figures, especially in cases of mergers and acquisitions or asset revaluation. This also helps clarify how corporate tax is calculated and makes it easier to manage.

SunValue – Optimal corporate valuation solutions for tax optimization in 2025

Indochina International Investment & Valuation Joint Stock Company (SunValue) is a pioneering unit with more than 23 years of experience in business valuation, helping clients optimize corporate tax obligations.

Advantages of SunValue’s business valuation services:

• Accurate valuation of assets, capital, and brands at market value – an important basis for transparent corporate income tax calculation.

• Analysis and consultancy on tax strategies, maximizing incentives and minimizing lawful tax obligations.

• Support for enterprises in checking tax debts and preparing professional corporate tax finalization dossiers.

Thanks to modern valuation technology and a team of experienced experts, SunValue helps enterprises accurately answer the question of how much corporate tax is payable and develop the most effective corporate tax calculation plans. This is a reliable choice for enterprises aiming for sustainable development and financial transparency in 2025.

Contact SunValue for detailed consultation on Corporate Tax 2025!

Indochina International Appraisal & Investment JSC (SunValue)

• Address: 15 Nguyen Luong Bang, Tan My Ward, Ho Chi Minh City

• Phone: 081 519 8877

• Email: contact@sunvalue.vn

• Facebook: Indochina International Appraisal And Investment J.S.C

• Website: inavn.vn

Conclusion

In 2025, understanding and correctly applying corporate tax regulations is a prerequisite for enterprises to maintain stable operations, comply with the law, and optimize costs. Valuation solutions from SunValue help enterprises accurately determine value, calculate taxes transparently, and minimize risks. Proactive tax management today will be an important stepping stone for enterprises to achieve sustainable growth in an increasingly competitive market.