Consolidated Circular: Management and Use of Industrial Explosives and Explosive Precursors under the Ministry of Industry and Trade
This is a consolidated version of Circular No. 23/2024/TT-BCT dated 07 November 2024 (effective 01 January 2025), as amended by Circular No. 38/2025/TT-BCT (effective 01 July 2025) and Circular No. 15/2026/TT-BCT (effective 10 April 2026). It governs the management and use of industrial explosives and explosive precursor chemicals under the authority of the Ministry of Industry and Trade (MOIT), applying to agencies, organizations, businesses and individuals that produce, trade, import/export, transport, store, or use these materials - primarily mining, construction blasting and precursor-chemical trading companies. Key content includes: the official lists of permitted industrial explosives and explosive precursors; the division of licensing authority among the Department of Industrial Safety Technique and Environment, the Chemicals Agency, and provincial People's Committees for issuing, reissuing, or adjusting production certificates, trading permits, import/export permits, and usage permits; the procedure for registering new explosive products; and the construction and operation of a national database on industrial explosives and precursors. Businesses in this sector must conduct safety risk assessments, prepare blasting plans and blasting passports, build emergency response plans, and submit periodic six-month/annual reports (due by the 18th-20th of June and December) plus ad-hoc reports when incidents occur. This is a specialized safety and licensing regulation for the explosives industry - it does not touch tax, accounting, e-invoicing, labor, or customs matters, so it is only relevant to the small number of mining, blasting-service, and explosive-precursor trading businesses.
Ho Chi Minh City Tax Department Guidance: VAT on Round Timber, Sawn Timber, and Kiln-Dried Lumber Sold to Wood Processing Enterprises
Fresh sawn timber and kiln-dried sawn timber from planted forests that have undergone only normal pre-processing (sawing, splitting, drying) are VAT-exempt when sold by self-producers or traded between credit-method enterprises/cooperatives. A 5% rate applies when a credit-method enterprise or cooperative sells to household businesses or other non-enterprise buyers; direct-method taxpayers pay 1% of revenue. The 10% rate applies only when the timber has been processed into a different product.
Customs Department Guidance: Handling Overpaid VAT after HS Code Correction and Import Duty Adjustment via AMA Declaration
The Customs Department responds to an enterprise's question about handling a situation where customs authorities notify the enterprise of numerous 2024 and 2025 import declarations with incorrect HS codes, resulting in wrong VAT (reduced from 10% to 8%) and import duties (increased from 3% to 5%). The enterprise has paid the additional import duties but is unsure how to handle the overpaid VAT. The Customs Department guidance: Under Article 60(1) of Tax Administration Law No. 38/2019/QH14, overpaid VAT is handled in three ways: (1) offset against other outstanding tax debts; (2) deducted from the next tax payment; or (3) refunded when the enterprise has no outstanding tax debts. When offsetting against outstanding debts, no late-payment interest is charged for the period from the date of overpayment to the date of offset. Importantly, for VAT to be refunded through customs, the enterprise must first file an adjustment with the domestic tax authority (tax office) regarding previously credited VAT input, before requesting the refund from customs. After issuing a refund decision, customs provides information to the tax authority.
Consolidated Document No. 90/VBHN-VPQH: Law on Handling of Administrative Violations (Consolidated Through April 2026)
The National Assembly Office has published Consolidated Document No. 90/VBHN-VPQH of the Law on Handling of Administrative Violations (Law No. 15/2012/QH13), merging all nine rounds of amendments since 2014, most recently Law No. 88/2025/QH15 (effective July 1, 2025) and upcoming changes taking effect July 1, 2026 under the new Cybersecurity Law and Anti-Drug Law. This is a reference consolidation, not new legislation, but it is the foundational legal basis for every administrative penalty decision a business may face. Key points for SME owners and accountants: fines imposed on organizations are always double the fine imposed on individuals for the same violation. Maximum fine caps are set by sector - for example, accounting, invoices, fees and charges, and national reserves top out at VND 50 million; customs and tax procedures top out at VND 100 million; while tax, independent audit, securities, competition, and personal data protection violations follow their own specialized laws rather than this general cap. The statute of limitations for imposing penalties is generally 1 year, extended to 2 years for violations involving accounting, invoices, fees and charges, securities, and intellectual property, while tax and independent-audit violations follow the limitation periods set in tax administration and independent audit law. The law also sets out five forms of penalty (warning, fine, suspension of licenses/operations, confiscation of exhibits or instrumentalities, and deportation), lists of mitigating and aggravating circumstances, cases where no penalty applies (force majeure, legitimate self-defense, etc.), and prohibited conduct by enforcement officials (harassment, soliciting money, covering up violations). Businesses should keep this consolidated text on hand when dealing with tax, customs, or sector inspectors, since it determines fine levels, limitation periods, and the right to appeal.
Decree No. 105/2026/ND-CP: Detailed Regulations on Trade Union Finance under the Trade Union Law
Decree No. 105/2026/ND-CP dated 31 March 2026 details and guides the implementation of certain articles of Trade Union Law No. 50/2024/QH15 on trade union finance, covering the method and deadline for paying trade union fees, cases of exemption, reduction or temporary suspension of payments, and management of trade union funds for worker organisations at enterprises. Entities required to pay trade union fees include enterprises, self-financing public service units, cooperatives, cooperative unions, and other organisations employing workers. Most entities must pay monthly, concurrent with mandatory social insurance contributions; agricultural, forestry, fishery, and salt-production enterprises that pay wages on a production-cycle basis may register to pay quarterly instead. Failing to pay in full within 60 days after the deadline constitutes non-payment. Enterprises that have exhausted the temporary-suspension period and must continue reducing headcount above the statutory threshold may apply for a reduction of up to 20% of the standard contribution rate for a maximum of six months.
Decision No. 604/QD-TTg: Approving Amendments to the Science, Technology and Innovation Development Strategy to 2030
On April 2, 2026, Deputy Prime Minister Nguyen Chi Dung signed Decision No. 604/QD-TTg approving amendments to Vietnam's Science, Technology and Innovation Development Strategy to 2030, replacing the 2022 Decision No. 569/QD-TTg. The revised Strategy places enterprises at the center of the national innovation system, targeting by 2030 total social investment in R&D of at least 2% of GDP, high-tech products accounting for at least 50% of export value, and the formation of 5-10 regionally competitive technology enterprises in strategic fields such as artificial intelligence, semiconductor chips, and big data. For businesses, especially technology companies and foreign-invested enterprises, the Strategy signals several notable policy directions: a controlled testing (sandbox) mechanism for new technologies and business models (AI, blockchain, digital assets, drones); outstanding tax and credit incentives for leading technology enterprises; a new Strategic Industry Development Investment Fund; and public procurement preference for «Make in Vietnam» products. The government also encourages enterprises to co-fund at least 30% of the budget for technology application tasks. This is a high-level strategic planning document - it does not yet set specific tax rates, procedures, or binding compliance deadlines for individual businesses. The tax, credit, and sandbox mechanisms it references will be detailed in separate legal instruments going forward. Technology and R&D businesses should monitor upcoming implementing guidance from the Ministry of Science and Technology and the Ministry of Finance to access preferential funding and participate in strategic technology commissioning programs.
Decree 100/2026/ND-CP: New Rules on IP Ownership for AI-Created Inventions and Digital Transformation of IP Activities
Decree No. 100/2026/ND-CP (issued March 31, 2026) amends Decree No. 65/2023/ND-CP, which implements Vietnam's Intellectual Property Law on industrial property, to give effect to changes introduced by Law No. 131/2025/QH15. The most significant new rule addresses ownership of inventions and industrial designs created with the help of artificial intelligence (AI): a protection certificate can only be granted if a human demonstrably made a 'significant contribution,' judged against four specific criteria (defining the problem, selecting the input data, meaningfully refining the AI output, and deciding the final result). If these are not met, the creator retains only a right to use the creation, not exclusive ownership. The decree also introduces a fast-track examination process for patent applications covering strategic technologies or emergency-related inventions, and for trademark applications that are a mandatory condition for obtaining a business license - shortening the wait for protection certificates. In parallel, the Ministry of Science and Technology must build a national industrial property database, a geographical-indication management system, and a database tracking IP transaction values (useful for businesses valuing IP when raising capital or using it as loan collateral), while IP enforcement agencies are directed to invest in automated systems for detecting and acting on online infringement. This decree matters most to technology companies, R&D teams, patent and trademark owners, and foreign investors assessing Vietnam's IP protection framework. Businesses using AI tools in product development should keep records documenting human creative input to preserve their ability to obtain patents later. Note: the source extract used for this article is cut off before the effective-date clause, so the official effective date could not be confirmed here.
Law on Fees and Charges (Consolidated Document No. 92/VBHN-VPQH): Rules on Collection, Management, and Use of Fees and Charges in Vietnam
The Law on Fees and Charges No. 97/2015/QH13, effective since January 1, 2017, has now been consolidated as Document No. 92/VBHN-VPQH, folding in amendments from 19 related laws passed through late 2025, including the Law on Prices, the Law on Electronic Transactions, the Law on Telecommunications, the State Budget Law, the Law on Atomic Energy, the Law on Cybersecurity, and the Law on Employment. The law sets the nationwide list of fees and charges, the principles for setting collection rates (fees are meant to roughly cover the cost of a public service, while charges are fixed amounts not intended to cover costs), who must pay, which agencies may collect, and how the money is managed - mostly remitted to the state budget, with public service units allowed to retain part of it to cover their own service-delivery costs. For SMEs, this is the foundational legal text behind hundreds of specific fees and charges businesses pay when applying for licenses, registering a company, obtaining professional practice certificates, or handling import-export and port entry procedures. The attached schedule lists individual charges in detail (for example, import permit fees, professional certificate fees, outbound investment registration fees, and seaport or airport entry/exit fees) along with the agency responsible for setting each rate, mostly the Ministry of Finance. Several schedule items were recently updated by 2025 laws taking effect January 1, 2026 or July 1, 2026, adding fee items tied to atomic energy activities, cybersecurity, and national vocational skill assessments. Because this is a consolidated reference text rather than a newly enacted law, businesses do not need to take immediate action, but should consult it to confirm the current, accurate rules for the specific fees and charges that apply to their industry or activity.
Guidance on Recording Buyer Information on Invoices When Individual Customers Refuse to Provide Personal Details
The General Department of Taxation provided guidance on how to record buyer information on e-invoices when individual customers decline to provide personal identification details. The primary legal basis is Clause 7, Article 1 of Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP on invoices and documents. According to the guidance, when individual retail customers purchasing for personal consumption (not for business) refuse to provide information (name, address, tax code, national ID), the seller may leave fields blank or record only the information the customer does provide (e.g., just name and province/city). The tax authority instructs businesses to comply with current regulations and to seek further clarification from their direct managing tax authority.
State Budget Law No. 89/2025/QH15 (Consolidated Document No. 89/VBHN-VPQH)
Consolidated Document No. 89/VBHN-VPQH merges State Budget Law No. 89/2025/QH15 (effective from the 2026 budget year) with amendments introduced by National Reserve Law No. 145/2025/QH15 (effective 1 July 2026). It is the framework law governing the entire cycle of preparing, executing, auditing, finalizing, disclosing and overseeing the state budget at both central and local levels (provincial and commune). For businesses and accountants, the most relevant part is Article 36, which sets the revenue-sharing ratios between the central and local budgets: value-added tax (VAT) is split 70% central / 30% local; corporate income tax (CIT, excluding oil and gas and the global minimum top-up tax) and personal income tax fall into the percentage-shared revenue category; import-export duties and the supplementary CIT under Vietnam's global minimum tax (Pillar Two) rules go 100% to the central budget. The Law also sets budget-balance principles, local government borrowing limits, budget reserve levels (2%-5% of spending), and lists 12 categories of prohibited conduct in budget management. Overall, this is a foundational public-finance management law rather than a direct source of business filing or payment obligations - specific tax duties remain governed by the Tax Administration Law, VAT Law, CIT Law and similar statutes. Still, the revenue-allocation rules and public investment priorities are useful context for assessing fiscal policy direction and public investment opportunities relevant to business.
Decree 101/2026/ND-CP Detailing Implementation of the Law on Technology Transfer
Decree No. 101/2026/ND-CP, issued on March 31, 2026, provides detailed guidance for implementing the Law on Technology Transfer No. 07/2017/QH14 as amended by Law No. 115/2025/QH15 and the Law on Science, Technology and Innovation No. 93/2025/QH15. The decree sets out the authority, dossier requirements and procedures for appraising or commenting on technology used in investment projects that involve technology on the Restricted Technology Transfer List, or projects posing environmental risk, at the stages of investment policy approval, investment registration certification, and investment decision. For businesses, particularly foreign investors and large enterprises undertaking projects with sensitive technology components, the investment dossier must now include a detailed explanation of the technology used, covering its origin, process flow diagram, risk factors, and mitigation measures. Appraisal outcomes are classified as one of three levels, "Satisfactory", "Not Yet Satisfactory", or "Unsatisfactory", and directly determine whether a project can proceed. The decree also governs technology transfer pricing and payment methods (including how net sale price is calculated after excluding value added tax, and the requirement for a technology valuation review when transfers occur between related parties under tax law), technology transfer registration, and the obligation to fully repay any state budget support or incentives received if the technology transfer registration certificate is later revoked. Organizations and individuals that develop or invest in their own technology may also proactively apply for a special-case technology appraisal at the provincial science and technology authority. The decree further establishes periodic and ad hoc inspection mechanisms over technology licensing and registration approvals, and over compliance with technology commitments throughout a project's lifecycle. Businesses running investment projects that use restricted technology, or engaging in intra-group technology transfers, should review their internal processes now to meet the new documentation requirements and statutory timelines.
Decree 99/2026/ND-CP Amends Rules on Managing and Exploiting Road Transport Infrastructure Assets
On March 31, 2026, the Government issued Decree No. 99/2026/ND-CP amending Decree No. 44/2024/ND-CP on the management, use, and exploitation of road transport infrastructure assets (roads, bridges, tunnels, terminals, toll stations, etc.). The main change reorganizes management authority to match Vietnam's new two-tier local government model: road management agencies and asset-management units are now defined at three levels, central (Ministry of Construction), provincial, and commune, replacing the previously abolished district level. The decree revises the asset-handover process and the approval authority for schemes to transfer toll-collection rights, lease exploitation rights, and transfer time-limited exploitation rights over road assets. For businesses seeking to bid on these rights, notable requirements include minimum financial capacity (revenue and pre-tax profit over the two most recent years per audited financial statements), a performance deposit equal to 5% of total contract value or an equivalent bank guarantee, and a claw-back mechanism requiring an extra payment of 50% of any actual exploitation revenue exceeding 125% of the projected baseline. All proceeds from these transactions, net of related costs, must be remitted to the state budget. This is primarily an administrative reorganization of public-asset management authority and the auction/concession process for road infrastructure exploitation rights. It mainly affects state road-management agencies and businesses or investors bidding for toll-collection rights, exploitation rights, or public-private partnership (PPP) transport projects. The decree does not address tax, accounting, e-invoicing, IFRS, labor, or customs matters, so it has little direct impact on most small and medium enterprises, except those installing telecom infrastructure or EV charging stations on road assets, or bidding for exploitation rights.
Decision 12/2026/QD-TTg: Amending the SME Loan Guarantee Scheme at Commercial Banks
The Prime Minister issued Decision 12/2026/QD-TTg amending the SME loan guarantee scheme at commercial banks. Key changes include: revised guarantee fees (500,000 VND application review fee per dossier and 0.5% per annum guarantee fee on guaranteed amount); clarified procedures for mandatory guaranteed loan obligations when the Vietnam Development Bank (VDB) has to honor a guarantee on behalf of an SME. The decision sets the mandatory loan interest rate at the state investment credit rate, with overdue interest capped at 150% of the in-term rate. VDB may waive or reduce interest for bankrupt or financially distressed borrowers, with no state budget interest subsidy in such cases. Critically, from the effective date of 15 May 2026, VDB ceases issuing new loan guarantees for SMEs under Decision 03/2011/QD-TTg. Previously signed contracts continue under their original terms, with the option to renegotiate interest rates and collateral requirements.
PIT for Software Development Sole Proprietors under Decree 68/2026/ND-CP: 2% Revenue Rate or Group Tax Schedule?
The Ministry of Finance clarified PIT obligations for sole proprietor households (HKD) in software programming (industry code 6201) classified under Group 3 of Decree 68/2026/ND-CP. Under Circular 40/2021/TT-BTC, software programming and application publishing activities are classified as IT services, with PIT calculated at a 2% rate on revenue. Decree 68/2026/ND-CP on household business management does not change how Group 3 household businesses calculate PIT - they continue to pay PIT at the percentage-of-revenue rate under Circular 40/2021/TT-BTC. For software programming activities, the 2% rate still applies. Taxable income is calculated as revenue multiplied by 2%, then subjected to the progressive tax schedule (17% rate on the corresponding income bracket). The Ministry of Finance acknowledged the unique characteristics of the software sector (no physical input invoices, intellectual product nature) and requested the household business report specific business circumstances to the Provincial Tax Department for further guidance.
Decree 89/2026/ND-CP: Business Conditions for Motor Vehicle Inspection Services and Vehicle Age Limits
Decree 89/2026/ND-CP sets out business conditions for motor vehicle inspection services, the organization and operation of vehicle registration/inspection centers (co so dang kiem), and the service-life limits for motor vehicles. It takes effect July 1, 2026, replacing Decree 166/2024/ND-CP. On business conditions, a motor vehicle inspection center must meet minimum floor-area requirements that scale with the number of inspection lines (from 1,250 sqm for a single Type I line up to 2,500 sqm for two lines), and must employ at least 2 certified inspectors, including a facility head and an inspection department head with at least 60 months of experience. Motorcycle/moped emissions testing centers face lower area and staffing thresholds. The decree also details the issuance and revocation of inspection certificates, grounds for a one-month suspension, and grounds for revoking a center's operating certificate for serious violations (forged records, falsified data, three suspensions within 12 months, etc.). A point relevant to transport and logistics operators is the vehicle service-life limit: 25 years for cargo trucks and specialized cargo vehicles; 20 years for passenger vehicles with 9+ seats (excluding driver), school and kindergarten shuttle vehicles, and 4-wheeled motorized cargo vehicles; 15 years for 4-wheeled motorized passenger vehicles. Vehicles lacking documentation of their manufacture year are deemed to have reached their service-life limit. This is a technical, road-safety and industry-licensing regulation for the vehicle inspection sector; it has no direct tax, accounting, e-invoice, labor, or customs content.
CIT Deductible Expenses: Employee Purchases on Behalf of Company and Consolidated Payment Rules
The Ministry of Finance clarified that when employees purchase goods or services on behalf of a company, each individual transaction (each invoice) determines whether the non-cash payment requirement applies - not the aggregate reimbursement request. The VND 5 million threshold is assessed per purchase transaction, not per consolidated payment claim. Under Article 9.1(c2) of Decree 320/2025/ND-CP, if the company delegates an employee to purchase goods/services of VND 5 million or more per transaction and the employee pays using a non-cash method, the expense is deductible provided proper invoices and documentation exist and the company reimburses the employee by bank transfer. For individual invoices below VND 5 million, there is no mandatory non-cash payment requirement for that specific transaction. Companies must maintain internal financial regulations clearly authorising employee purchases, supported by the employee's non-cash payment records and the company's bank transfer records for the reimbursement.
Determining SME Status in the Construction Sector under Resolution 198/2025/QH15
The Ministry of Finance clarified how to determine whether a construction-sector company qualifies as a medium-sized enterprise under Article 5.3 of Decree 80/2021/ND-CP. A medium enterprise in the construction and industrial sector must satisfy: average annual insured employees not exceeding 200 persons; AND annual revenue not exceeding VND 200 billion OR total capital not exceeding VND 100 billion (either financial criterion suffices). In the case presented: fewer than 40 insured employees, but annual revenue above VND 200 billion AND total capital above VND 127 billion - both financial thresholds exceeded. The Ministry concluded the company does not qualify as an SME under applicable law.
VAT Rate for Land Mobile Information Terminal Equipment HS 8517.62.43 in 2026
The General Department of Customs responded to a company's inquiry about the 2026 VAT rate for imported goods under HS code 8517.62.43 (land mobile information terminal equipment). Under Decree 174/2025/ND-CP dated 23 June 2025, the VAT reduction policy applies from 1 July 2025 through 31 December 2026, but telecommunications sector goods are explicitly excluded from the reduction. The Customs authority did not confirm a specific tax rate in the reply, instead directing the business to review Decree 174/2025/ND-CP and Official Letter 20215/CHQ-NVTHQ dated 20 August 2025 for implementation guidance. For further clarification, the company should contact the customs office where their customs declaration is registered.
Vietnam's Law on Teachers No. 73/2025/QH15 (Consolidated to 2026): Comprehensive Rules for Teaching Staff, Effective January 1, 2026
Vietnam's Law on Teachers No. 73/2025/QH15, passed by the National Assembly on June 16, 2025 and effective from January 1, 2026, was recently consolidated in Document No. 87/VBHN-VPQH (dated March 27, 2026) to incorporate amendments from the Vocational Education Law No. 124/2025/QH15. It is the first comprehensive legal framework governing the professional activities, rights, and obligations of teaching staff across all education levels, from preschool through university, and it applies to both public and non-public education institutions. The law sets out professional titles and standards, recruitment and reassignment procedures, salary policy (teachers' pay is set at the highest tier of the public administrative salary scale, plus a preferential occupational allowance), and retirement rules (preschool teachers may retire up to 5 years early without any reduction in pension percentage; teachers holding professor, associate-professor, or doctoral titles may continue working 5 to 10 years past the standard retirement age). It also covers training and continuing development, international cooperation, professional honors, and disciplinary procedures. For owners of non-public education institutions (private schools, foreign-language centers, private vocational training providers), this law is an important legal reference for recruiting staff, drafting and terminating employment contracts, handling discipline and teaching suspensions, and paying benefits to teaching staff, since it directly references Vietnam's labor law for non-public sector teachers. For SME owners and accountants outside the education sector, the law has no direct bearing on tax, e-invoicing, or financial reporting obligations.
Consolidated Law on Natural Disaster Prevention and Control (Updated to 2026)
The Law on Natural Disaster Prevention and Control (Law No. 33/2013/QH13) has been reissued as Consolidated Document No. 85/VBHN-VPQH, folding in every amendment made since 2013, most recently Law No. 146/2025/QH15, effective January 1, 2026. The law sets out the responsibilities of state agencies, organizations, households, and individuals, including foreign organizations and individuals operating in Vietnam, for disaster prevention, response, and recovery. The provision most relevant to businesses is the mandatory contribution to the provincial-level Disaster Prevention Fund: every domestic and foreign economic organization operating in a locality must contribute, alongside Vietnamese citizens aged 18 up to retirement age. Contribution levels and exemption or deferral rules are set by government decree. The law also allows corporate income tax exemptions or reductions for contributions made to disaster prevention, and encourages insurers to offer disaster-risk insurance products. It also bans hoarding or price-gouging on goods and supplies by exploiting a disaster. This consolidation mainly updates the name of the managing ministry, from the Ministry of Agriculture and Rural Development to the Ministry of Agriculture and Environment, effective January 1, 2026, plus some budget-reserve wording; it does not create significant new obligations for businesses. Accountants and business owners who make annual contributions to the Disaster Prevention Fund should update the ministry name on their records and filings.
Decree No. 106/2026/ND-CP on Investment, Construction, Management and Operation of Inland Container Depots (Dry Ports)
On March 31, 2026, the Government issued Decree No. 106/2026/ND-CP on the investment, construction, management, and operation of inland container depots (ICDs, known in Vietnamese as "cang can"). The Decree takes effect on May 15, 2026 and replaces Decree No. 38/2017/ND-CP. It applies to all Vietnamese and foreign organizations and individuals involved in investing in, building, managing, or operating ICDs, which function as transport hubs linked to seaports, airports, inland waterways, railways, and road border gates, and which also serve as customs clearance points for imported and exported goods. The Decree sets out the criteria for qualifying as an ICD (a minimum area of 5 hectares for newly established depots), the mandatory infrastructure components, the list of permitted services at ICDs (loading and unloading, warehousing, customs brokerage, quarantine, packaging, processing, and similar value-added services), and detailed procedures and timelines for announcing the opening of an ICD, suspending operations, or closing an ICD. It also clarifies the coordination responsibilities among the Ministry of Construction, the Ministry of Finance, the Vietnam Maritime and Inland Waterway Administration, customs and quarantine authorities, and provincial People's Committees in overseeing ICD activities. For businesses, particularly logistics infrastructure investors, ICD operating companies, and import-export businesses that use ICD services, the Decree introduces specific compliance obligations: submitting ICD opening dossiers through the National Public Service Portal, publicly posting service prices, connecting data to the National Single Window mechanism, and filing an annual operational report with the Ministry of Construction (via the Vietnam Maritime and Inland Waterway Administration) by December 20 each year. Companies currently investing in or operating ICDs, as well as logistics and import-export businesses relying on ICDs for customs clearance, should review their internal procedures to align with the new documentation requirements and deadlines before the Decree takes effect.
Circular 39/2026/TT-BTC: Fees and Charges at Inland Waterway Ports and Wharves
The Ministry of Finance issued Circular 39/2026/TT-BTC setting out fee and charge rates for inland waterway ports and wharves (including dedicated ports). Four types of charges apply: vessel tonnage fee at 165 VND per gross ton per inbound or outbound trip; port entry/exit charges ranging from 5,000 to 50,000 VND per trip depending on vessel capacity; inland waterway reporting fee; and maritime safety fee for seagoing vessels. Exemptions cover military and police vessels on duty, customs patrol craft, storm shelter and emergency vessels, cargo craft under 10 tons or passenger craft under 13 seats, and flood-relief transport. Vessels entering without loading/discharging cargo or receiving passengers pay only 70% of the tonnage fee. The circular takes effect on 1 April 2026, replacing Circular 248/2016/TT-BTC. All collected fees are remitted 100% to the state budget.
Decision 525/QD-TTg: Program to Train 10,000 Chief Executive Officers by 2030
On March 31, 2026, Deputy Prime Minister Nguyen Chi Dung signed Decision 525/QD-TTg approving a Program to Train and Foster 10,000 Chief Executive Officers (CEOs) by 2030, led by the Ministry of Finance. The program aims to build modern governance capacity, strategic thinking, and digital and green transformation skills for private-sector business leaders nationwide, with a target of at least 25% female trainees. Eligible participants include chairpersons and board or council members, general directors, directors, deputy directors, and department heads of private-sector enterprises (state-owned enterprises and certain foreign-invested entities are excluded). The program offers five training tracks - strategic leadership, general CEO training, specialized director training (CFO, COO, CMO, CTO, etc.), a practical Mini MBA, and next-generation leadership succession - ranging from 30 to 90 days depending on the track. Support is delivered through three channels: state-funded training vouchers, courses directly commissioned by supporting agencies, or online learning via the Ministry of Finance's E-learning system. Each enterprise may nominate up to 5 trainees per year, with priority for female trainees and businesses that are innovative startups, high-tech, or based in disadvantaged areas. Funding comes from the state budget (central and local, per budget decentralization rules), combined with other approved support programs and voluntary contributions from businesses and organizations. The Decision took effect immediately upon signing (March 31, 2026). This is a voluntary workforce-training support initiative, not a tax, accounting, e-invoicing, or labor-law regulation, so business owners should treat it as a free or subsidized training opportunity rather than a new compliance obligation.
Circular 34/2026/TT-BTC: Technical-Economic Characteristics of State-Priced Securities Exchange Services
On March 30, 2026, the Ministry of Finance issued Circular 34/2026/TT-BTC, defining the technical-economic characteristics of state-priced securities services provided by the Vietnam Stock Exchange (VNX) and its subsidiaries, and the Vietnam Securities Depository and Clearing Corporation (VSDC) and its subsidiaries. The attached appendix itemizes each service in detail: membership management, listing registration and management, trade organization for stocks, bonds, fund certificates, government debt instruments and derivatives, online connection services, auctions and book-building, government bond bidding, plus VSDC services such as custody, securities transfers, rights execution, clearing and settlement, and security-interest registration. Each service description forms the technical basis the state uses to set official price brackets. This Circular is primarily a technical pricing reference governing the internal service catalog of the two market-infrastructure operators (VNX and VSDC). It does not create new tax, accounting, or compliance obligations for most SMEs; the entities directly affected are securities companies, listed issuers, and investors who consume VNX/VSDC services. The Circular takes effect on May 15, 2026.
Circular 28/2026/TT-BTC: Fees and Charges for Entry, Exit, Transit, and Residence in Vietnam
Circular 28/2026/TT-BTC, issued by the Ministry of Finance and effective April 1, 2026, refreshes the entire fee and charge schedule for entry, exit, transit, and residence procedures in Vietnam, replacing the 2021 circular that previously governed these rates. It covers both charges paid by Vietnamese citizens (passports, border passes, exit permits) and fees paid by foreign nationals (visas, temporary residence cards, permanent residence cards). For foreign-invested businesses and companies employing expatriate staff, this circular matters because it directly sets the cost of visas (USD 25 to USD 165 depending on type and validity), temporary residence cards (USD 145 to USD 165), and permanent residence cards (USD 100) - recurring line items in HR and compliance budgets. It also spells out refund rules when an application does not qualify for the requested document. Accounting and HR teams should update visa and residence-card cost estimates for foreign staff and investors using these new rates starting April 1, 2026.
Circular 15/2026/TT-BCT: Amendments to the Decentralization of Administrative Procedures under the Ministry of Industry and Trade
This is a consolidated text (No. 20/VBHN-BCT, dated March 30, 2026) of Circular No. 38/2025/TT-BCT on decentralizing administrative procedures across fields managed by the Ministry of Industry and Trade (MOIT), updated through its most recent amendment, Circular No. 15/2026/TT-BCT (effective April 10, 2026). The core change reallocates licensing and certification authority between central MOIT departments (the Industrial Safety and Environment Department, the Chemicals Department, the Innovation, Green Transition and Industrial Promotion Department, and others) and provincial People's Committees, in line with Vietnam's shift to a two-tier local government model that has eliminated the district level. The amendments span many technical fields: industrial explosives and explosive precursors, occupational safety and health, LPG (gas) trading, oil and gas safety, hydropower dam and reservoir safety, chemicals and dangerous goods transport, product and goods quality, commercial inspection, energy-saving labeling, food safety under MOIT's jurisdiction, representative offices and branches of foreign traders, multi-level marketing consumer protection, and e-commerce website registration. The general pattern is that many licensing procedures move from provincial Departments of Industry and Trade or central-level departments to provincial People's Committees. For businesses operating in these regulated sectors, the practical takeaway is that the office receiving applications, renewals, or reissuances of licenses may have changed as of April 10, 2026, so companies should confirm the correct authority before filing. Licenses and certificates already issued before this date remain valid until their stated expiry, and applications submitted before the effective date continue to be processed under the rules in force when they were filed. This is primarily a change in which government office handles a given license, not a new tax, accounting, or invoicing obligation.
Decision 11/2026/QD-TTg: Issuing the List of National Databases
On March 28, 2026, the Prime Minister issued Decision 11/2026/QD-TTg promulgating the List of National Databases, effective from May 19, 2026. The decision lists 20 national databases that ministries and agencies must build, manage, and connect through mandatory data-sharing under Decree 278/2025/ND-CP, covering population, land, health, education, civil servants, social security, state archives, administrative procedures, construction activities, climate change, artificial intelligence, exit-entry, administrative violation handling, asset and income control, electronic identity, and location identification. For businesses and accountants, the two most relevant entries are the National Finance Database and the National Business Registration Database, both managed by the Ministry of Finance. Consolidating specialized finance-sector databases (which include tax, customs, and business registration data) into one integrated national data warehouse is groundwork for future automated data-sharing between tax authorities, the business registration agency, and other state bodies, which could eventually change how businesses declare and verify information when completing administrative procedures. The decision does not impose any new direct compliance obligations on businesses; responsibility for building, updating, and connecting the data rests with ministries, ministerial-level agencies, and provincial People's Committees. This is a foundational document on national data architecture that businesses and accountants should track, since it shapes the data infrastructure that tax, customs, and business registration authorities will rely on in the coming years.
Where to File Personal Income Tax Finalization Return When Income Sources Span Multiple Provinces
The Ministry of Finance clarified where individuals with income from multiple employers across different provinces must file their personal income tax (PIT) finalization return (Form 02/QT-TNCN). Under Article 11 of Circular 105/2020/TT-BTC and Article 11 of Decree 24/2025/ND-CP on tax administration: individuals filing their own PIT finalization must submit the return to the tax authority directly managing the income-paying organization that withheld the largest amount of PIT during the year. Applied to the scenario: an individual with 30 income sources in Province A (total 3 billion VND, 100 million each) and 5 income sources in Province B (one source at 600 million VND). The individual must identify which paying organization withheld the most PIT - if that is an organization in Province B, the return is filed in Province B; if it is an organization in Province A, the return is filed in Province A. The tax authority directly managing the income-paying organization (not the individual's place of residence) determines the filing location. Additional tax payable is remitted there; tax refund claims are also processed at that location.
Land Use Fee Calculation When Converting Garden Land to Residential Use: How Is the Land Quota Applied?
The Ministry of Finance clarified how to calculate the land use fee when converting land use purpose from perennial crop land to residential land, based on National Assembly Resolution 245 and Government Decree 50/2026/ND-CP. Under the regulations, when calculating the land use fee for the portion within the residential land allocation quota: previously recognized residential land area is deducted from the quota to determine the remaining within-quota area. Applied to the scenario: a 667 m² parcel comprising 300 m² of recognized residential land and 367 m² of perennial crop land; local residential land allocation quota is 200 m²; the owner now seeks to convert 200 m² of crop land. Since the existing 300 m² recognized residential area already exceeds the 200 m² quota, the full 200 m² being converted will be charged at the above-quota rate (i.e., 100% of land price, no 30% preferential rate). Specific confirmation should be sought from the Hai Phong Provincial Tax Department.
Consolidated Document No. 17/VBHN-BXD: Circular Detailing Certain Provisions of the Housing Law
This is a consolidated document issued by the Ministry of Construction, merging Circular No. 05/2024/TT-BXD (effective August 1, 2024) with three subsequent amendments (Circulars 09/2025/TT-BXD, 32/2025/TT-BXD, and 08/2026/TT-BXD) into a single, easy-to-reference text. It details provisions of the 2023 Housing Law, covering: a requirement for foreign individuals who own housing in Vietnam to notify the commune-level People's Committee before leasing their property; conditions for individuals building multi-story, multi-unit houses for lease (construction permits, fire safety); template forms proving eligibility and income conditions for purchasing, hire-purchasing social housing or accessing preferential loans to build or renovate housing; formulas for provincial housing development program and plan budgets; template contracts for sale, lease, and hire-purchase of social and resettlement housing; and a standard training curriculum for condominium operation and management staff, together with the full Condominium Management and Use Regulation attached as an appendix. Because this is a consolidated text rather than a new circular, it does not by itself create new legal obligations - it simply restates existing Housing Law rules in one unified, readable version. The parties most affected are real estate businesses, housing project investors, condominium operating units, condominium management boards, individuals or households seeking to buy, lease, or hire-purchase social housing, and foreign individuals who own housing in Vietnam. This content sits within the housing, construction, and real estate sector and does not directly touch VAT, CIT, e-invoicing, labor, or customs obligations, which are RegHub's core coverage areas for SME owners and accountants. It is therefore assessed as outside the platform's core content scope.
Consolidated Document 18/VBHN-BXD: Decree Detailing the Law on Urban and Rural Planning
Consolidated Document 18/VBHN-BXD, issued by the Ministry of Construction on March 24, 2026, merges Decree 178/2025/ND-CP (effective July 1, 2025) with amending Decree 34/2026/ND-CP (effective January 22, 2026). It details how urban and rural master plans, zoning plans, and detailed plans are prepared, appraised, and approved under the 2024 Law on Urban and Rural Planning. The decree sets time limits for preparing master plans (9 to 15 months depending on the approving authority), zoning plans (up to 9 months), and detailed plans (up to 6 months); qualification and licensing requirements for consulting organizations and individuals involved in planning work; and the procedure for resolving conflicts between plans of the same level. A point of practical relevance for investors is the streamlined «general site layout plan» (quy hoach tong mat bang) mechanism, which lets small land plots (under 2 hectares for apartment projects, under 10 hectares for factories or production facilities, under 5 hectares for other projects) get planning approval within 15 days without a full detailed plan and appraisal process. The decree also amends terminology across several related decrees (real estate business, housing, industrial parks and economic zones, hi-tech zones, and the construction information database system) to standardize the term 'urban and rural planning' in place of the older 'construction planning'. This is primarily an administrative-procedure decree for the construction planning sector and real estate or industrial project execution; it does not address tax, accounting, e-invoicing, labor, or customs matters. Businesses with construction investment projects, especially foreign investors and real estate or industrial developers, may need to reference it when seeking planning approval for their projects.
Circular 11/2026/TT-BKHCN: Form Templates for Technology Appraisal in Special Cases, and State Purchase and Dissemination of Technology
Circular No. 11/2026/TT-BKHCN, issued by the Ministry of Science and Technology on 31 March 2026, sets out the standard form templates used in the dossier for technology appraisal in special cases, and for State purchase and dissemination of technology. It implements Decree No. 101/2026/ND-CP (issued the same day), which details the Law on Technology Transfer No. 07/2017/QH14 (as amended by Law No. 115/2025/QH15) and the Law on Science, Technology and Innovation No. 93/2025/QH15. The circular issues 10 forms attached in an appendix: application for appraisal, technology description, notice of estimated appraisal cost, decision to establish the Technology Appraisal Advisory Council, council member assessment form, council meeting minutes, minutes evaluating real-world testing, notice of appraisal results, the State technology purchase and dissemination scheme, and the appraisal report for that scheme. It applies to state agencies managing technology transfer, organizations or individuals seeking special-case technology appraisal, and technology transferors, transferees, and disseminators. The circular takes effect from 1 April 2026. This is a purely procedural document providing administrative forms for a science-and-technology process; it does not create new tax, accounting, invoicing, labor, or customs obligations for the general business community.