Resolution 10/2026/NQ-CP: Continued Application of Implementing Regulations for Amended or Replaced Laws
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Based on:Nghị quyết số 10/2026/NQ-CP ngày 10 tháng 3 năm 2026 - Government Official Gazette
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The Government issued Resolution No. 10/2026/NQ-CP dated 10 March 2026, allowing the continued application of existing Government decrees and Prime Minister decisions that were issued to implement laws that have been amended, supplemented, or replaced effective from 1 January 2026 and 1 March 2026, pending the issuance of new replacement instruments. The Resolution includes two main annexes: one listing decrees to be applied in full and one listing decrees to be applied in part. Areas covered include: securities, accounting, auditing, public debt management, the state budget, higher education, vocational education, investment, and employment. The Ministry of Finance and the Ministry of Education and Training are tasked with leading implementation and developing replacement instruments before 1 April 2026. The Resolution took effect on 10 March 2026.
Resolution 10/2026/NQ-CP — Continued Application of Implementing Regulations
Issuing authority: Government of Vietnam
Date issued: 10 March 2026
Effective: 10 March 2026
Scope
This Resolution provides for the continued application of Government decrees and Prime Minister decisions that implement laws amended, supplemented, or replaced from 1 January 2026 and 1 March 2026, until new replacement instruments are issued by competent authorities.
Principles of Application
- Must be consistent with the new laws already in force
- Ensures continuity of state management without interruption
- Protects the legal rights and interests of organisations and individuals
- Legal decisions and acts already taken under these instruments remain valid
Decrees Continued in Full (from 1 January 2026)
Covers instruments in: securities (Decree 153/2020 on private corporate bond offerings), public debt management (multiple decrees), state budget management, higher education, vocational education, and employment.
Decrees Continued in Full (from 1 March 2026)
Relating to the new Investment Law No. 143/2025/QH15: Decree 19/2025 on special investment procedures, Decree 182/2024 on the Investment Support Fund, and Decision 29/2021 on special investment incentives.
Decrees Continued in Part
Several education and investment decrees continue to apply with specific articles excluded due to conflicts with the new laws.
Responsible Agencies
The Ministry of Finance and Ministry of Education and Training must develop replacement instruments before 1 April 2026.