Decree 310/2026/ND-CP Amends Rules on Electronic Administrative Procedures
On August 5, 2026, the Government issued Decree No. 310/2026/ND-CP, amending Decree No. 45/2020/ND-CP on carrying out administrative procedures in the electronic environment (as previously amended by Decrees 68/2024, 69/2024, and 118/2025/ND-CP). The decree took effect immediately on its signing date, August 5, 2026. The change most relevant to businesses and individuals is a simplification of the online filing step: organizations and individuals who log in to the National Public Service Portal or the VNeID app using a level-2 electronic identification account no longer need to digitally sign interactive electronic forms, unless a specialized law requires otherwise. The decree also formally defines an "electronic transaction account" as the digital identity used to log in to administrative-procedure processing systems, and requires government agencies to reuse data already held in national and specialized databases so that businesses are not asked to resubmit documents the state already has on file. The decree resets the workflow for receiving and processing e-filed dossiers (automatic acknowledgment, digital-signature verification, cross-checking against existing databases), sets the criteria a procedure must meet before it can be delivered fully online, and assigns responsibility for converting paper-based results into electronic records. It also updates references to reflect Vietnam's current two-tier local government structure (provincial and commune level) and reassigns oversight of the National Public Service Portal among the Ministry of Justice, the Ministry of Public Security, and the Ministry of Science and Technology, replacing the former roles of the Government Office and the Ministry of Information and Communications. This is a procedural decree that applies across all types of online administrative filings - business registration, licensing, tax, land procedures, and more - rather than any single regulatory area. SMEs and household businesses should note the removal of the digital-signature requirement for VNeID level-2 logins, since it can meaningfully cut the time and cost of filing administrative paperwork online.
Consolidated Decree on Management and Development of Industrial Clusters (Consolidated Text No. 71/2026/VBHN-ND-BCT)
The Ministry of Industry and Trade has issued Consolidated Text No. 71/2026/VBHN-ND-BCT, merging Decree 32/2024/ND-CP on the management and development of industrial clusters with the amendments in Decree 303/2026/ND-CP (effective September 15, 2026). The decree governs the full lifecycle of an industrial cluster: its legal definition (a site of 5 to 75 hectares with no resident population), priority cluster types (craft-village, specialized, supporting-industry, high-tech, and eco-industrial clusters), the conditions and application file needed to establish or expand a cluster, and the investment incentives that apply. For SMEs, cooperatives, and foreign investors looking for production sites, this matters because it sets the conditions under which a province may approve a new cluster (existing clusters in the area must already be over 50 percent occupied, or unleased industrial land must not exceed 50 hectares), and it spells out the rights of businesses that lease land inside a cluster - including eligibility for investment incentives under land, tax, and credit law, since industrial clusters are legally classified as an area with difficult socio-economic conditions that qualifies for the highest incentive tier. The notable change in the 2026 amendment is a nationwide terminology update replacing district-level administrative language with commune-level language, reflecting Vietnam's elimination of the district tier of local government; a rename of the cluster development plan to development direction; new definitions for supporting-industry and high-tech clusters; and a streamlined appraisal process that now routes applications through commune-level People's Committees and the provincial Department of Industry and Trade. Businesses planning to lease land or invest in cluster infrastructure should review the new commune-level filing channel that takes effect September 15, 2026.
3-year CIT exemption for newly registered SMEs: does co-owning 50% of another company trigger exclusion?
Decree No. 20/2026/ND-CP (implementing National Assembly Resolution No. 198/2025/QH15 on private-sector economic development) grants small and medium-sized enterprises (SMEs) registering a business for the first time a 3-year corporate income tax (CIT) exemption starting from the date their Enterprise Registration Certificate is first issued. The exemption does not apply, however, to enterprises newly formed through merger, consolidation, division, split, or a change of owner or entity type, or when the new enterprise's legal representative, general partner, or highest capital contributor previously held the same role in another enterprise that is still operating or was dissolved less than 12 months earlier. A business owner asked the Ministry of Finance about a specific situation: he is simultaneously the Director of a newly established single-member LLC and holds 50% of the charter capital (tied with the other member) in a separate, operating two-member LLC. He wanted to know whether this 50/50 stake would disqualify the new company from the exemption, and whether transferring the entire 50% stake to someone else would restore eligibility for the remaining incentive period. Rather than answering the specific scenarios directly, the Ministry of Finance simply quoted the text of Clause 3, Article 7 of Decree 20/2026/ND-CP and advised the taxpayer to compare the facts against it and contact the directly managing tax authority for case-specific guidance. The takeaway for owners with overlapping stakes across multiple companies: carefully review each related enterprise's legal representative, general partner, or highest-capital-contributor role before setting up a new company, since an overlap can forfeit the 3-year CIT exemption.
Group B/C State-Funded Projects: Independent Settlement Audit Is the Investor's Choice, Ministry of Finance Clarifies
Decree No. 193/2026/ND-CP (effective from July 1, 2026) governs settlement of project investment capital. Clause 1, Article 9 requires mandatory independent audit of settlement reports for nationally important projects and Group A projects that use public investment capital, recurring state budget expenditure, or other state budget capital outside the scope of the Public Investment Law. A reader asked whether projects funded from recurring expenditure - such as road maintenance or irrigation repair projects funded through sector operating budgets - are also required to undergo mandatory audit before being submitted for appraisal and settlement approval. The Ministry of Finance responded that under Point b, Clause 1, Article 73 of the Construction Law, the investor (chu dau tu) is responsible for managing construction investment costs within the approved total investment amount. Independent audit fees represent only a small line item within that total, and whether to include this cost is decided at the time the project is approved. Therefore, for Group B and Group C projects using public investment capital, recurring state budget expenditure, or other state budget capital outside the scope of the Public Investment Law, the decision to hire an independent auditor before submitting the settlement report for appraisal rests with the investor - it is not a mandatory requirement, unlike for nationally important projects and Group A projects. If the investor chooses to engage an auditor, it must organize a competitive tender and sign an audit contract in compliance with procurement and contract law. For businesses acting as investors on Group B and C state-funded projects - particularly in road and irrigation infrastructure construction and maintenance - this clarification is an important legal basis for deciding whether to budget for independent audit costs within the total investment estimate, helping avoid unbudgeted expenses or delays when submitting settlement reports for approval.
Decree 309/2026/ND-CP Amends the One-Stop-Shop Mechanism for Administrative Procedures
On August 5, 2026, the Government issued Decree No. 309/2026/ND-CP, amending several articles of Decree No. 118/2025/ND-CP (as amended by Decree No. 367/2025/ND-CP) on implementing administrative procedures under the one-stop-shop and inter-agency one-stop mechanism at One-Stop Departments and the National Public Service Portal. The decree took effect immediately on the date of signing, August 5, 2026. Substantively, the decree adds the concept of a 'smart kiosk' - a self-service terminal connected to the National Public Service Portal that lets organizations and individuals look up information, submit applications, authenticate their identity via the VNeID app or an ID-card reader, pay fees online, and receive results without needing in-person staff assistance. Receiving agencies are now required to reuse data already held in national databases instead of asking businesses and citizens to resubmit documents they have already provided, except where a technical failure or inaccurate data makes that impossible. The decree also allows provincial- and commune-level Public Administrative Service Centers to accept certain procedures regardless of administrative boundaries nationwide, provided the procedure meets digitization and electronic authentication requirements. The Ministry of Public Security is tasked with applying artificial intelligence on the National Public Service Portal to support automated guidance, file classification and completeness checks, and backlog alerts - with the explicit caveat that AI only assists and does not replace the decision of the authorized official. This is a technical decree that reorganizes the operating machinery of public administrative services (staffing, kiosks, inter-agency data sharing) rather than amending substantive tax, labor, customs, e-invoice, or business-registration rules. Businesses may benefit indirectly from reduced document resubmission and faster processing when filing at a Public Administrative Service Center, but the decree creates no new compliance obligation for business owners or accountants.
Deductible Input VAT Excluded From Project Investment Settlement Costs Under Form 01/QTDA
The Ministry of Finance issued an official response clarifying how deductible input VAT should be reflected in project investment settlement reports prepared on Form 01/QTDA under Decree 193/2026/ND-CP. Under Article 4 and Clause 2, Article 3 of Decree 193/2026/ND-CP, settled investment capital covers all lawful costs incurred within the approved project scope, budget estimate, and signed contracts. Citing Clause 2, Article 9 of Corporate Income Tax Law No. 67/2025/QH15 and Points dd and e, Article 14 of VAT Law No. 48/2024/QH15, the Ministry confirmed that for businesses paying VAT under the deduction method, input VAT that is creditable or has been refunded must NOT be included in the value of fixed assets, investment costs, or deductible expenses for corporate income tax purposes. Because Form 01/QTDA attached to Decree 193/2026/ND-CP has no separate line item for deductible VAT, project owners preparing settlement reports must determine the proposed settled investment capital value excluding any input VAT that is creditable or refundable under tax law. This is an interpretive application of existing law rather than a new rule, but it carries practical significance for project owners and project accountants compiling settlement dossiers.
Ministry of Finance Clarifies Land Use Fee Calculation for Encroached Land Certified Before July 2004
A resident of Hung Yen province asked the Ministry of Finance how land use fees are calculated when a Land Use Right Certificate (LURC) is issued for encroached land under Article 139 of the 2024 Land Law. The specific question: if, before applying for the LURC on the violating area, the land user had already been recognized as having land use rights, or had been allocated land (or had received a transfer of state-allocated land for which a fee was paid) at an earlier point, should that already-recognized or already-allocated area be deducted when calculating the land use fee owed on the encroached portion. In response, the Tax authority (Sub-department 9, Hung Yen Provincial Tax Department) cited Point a, Clause 3, Article 139 of the 2024 Land Law and Point a, Clause 3, Article 11 of Decree 103/2024/ND-CP: for households and individuals who used land from October 15, 1993 to before July 1, 2004 and are now issued a residential-purpose LURC, the land use fee for the area within the local residential land allocation limit is the certified area within that limit, multiplied by the residential land price on the local price table, multiplied by 30 percent. However, the Tax authority did not directly answer whether previously recognized or allocated area should be deducted. The reply states that the Tax authority only receives an information transfer slip electronically from the land management agency to determine the financial obligation and issue a payment notice; determining the plot's location, allocation limit, and legal status - including whether previously recognized or allocated area should be netted out - is outside the Tax authority's jurisdiction. The inquirer was told to contact the land management agency directly for specific guidance. For SME owners or individuals holding land with an encroachment history, or currently applying for a certificate covering a previously unauthorized portion, the practical takeaway is that the final land use fee depends on figures the land registration office determines and transfers to the Tax authority, not on an independent Tax authority calculation. Businesses should work directly with the local land management agency to clarify any area deduction before receiving a payment notice from the Tax authority.
Determining PIT Tax Residency for Foreign Employees Working in Vietnam for the First Time
A company asked the tax authority how to determine the personal income tax (PIT) residency status of a foreign employee transferred by the parent company to work in Vietnam starting September 15, 2025. The employee already holds a work permit and a temporary residence card. Earlier, the employee made a short entry into Vietnam (March 14 to 18, 2024) to attend a family wedding, with no work performed and no income earned during that visit. The company wanted to know whether the employee qualifies as a tax resident for 2025, whether the employee can authorize the company to finalize PIT on their behalf, and whether the short 2024 visit affects the residency determination. Based on Circular 111/2013/TT-BTC and Decree 126/2020/ND-CP, the tax authority answered that an individual is a Vietnam tax resident if present in the country for 183 days or more within a calendar year, or for 183 days or more within any 12 consecutive months from the first day of presence. The paying company must determine residency by checking the employee's actual passport entry and exit stamps against the labor contract or assignment letter. For the scenario described, the tax authority did not issue a specific residency conclusion for this individual. Instead, it directed the company to determine the employee's residency status itself, based on the employee's actual passport entry and exit stamps compared against the labor contract or assignment letter.
Consolidated Text No. 122/2026/VBHN-NQ-VPQH: Resolution on Special Mechanisms and Policies for the Ninh Thuan Nuclear Power Plant Project
This is a consolidated text merging National Assembly Resolution No. 189/2025/QH15 (effective 19 February 2025) with the amendments made by Standing Committee Resolution No. 121/2026/UBTVQH15 (effective 30 March 2026). Together they set out special mechanisms and policies for building the Ninh Thuan 1 and Ninh Thuan 2 nuclear power plants. The resolution grants a package of exceptions available only to this project: fast-track direct contractor appointment (no competitive bidding) for the turnkey main-plant package and key consulting packages; international treaty negotiations run in parallel with investment-policy approval; use of the foreign partner's own technical standards where Vietnamese standards are absent; domestic commercial banks are exempted from counting the investor's loans toward their credit-concentration limits under the Law on Credit Institutions; the investor may borrow ODA and issue project bonds without some of the usual appraisal steps. Ninh Thuan province keeps 70% of incremental budget revenue generated by the project, may borrow ODA above the normal cap, and applies land-recovery compensation and resettlement support at a 1.5x multiplier for households and organizations whose land is taken for the project. For SMEs generally, direct impact is minimal since these are one-off exceptions tied to a single national energy infrastructure project. Parties directly affected are the state-owned project investor, commercial banks arranging financing, domestic and foreign contractors bidding for the works, and landholders and businesses in the affected areas of Ninh Thuan province. Accountants and tax advisors serving those parties should note the special credit-limit exemptions and the enhanced land-compensation formula described above.
Cash Register Invoice Errors That Do Not Affect Tax Code or Amounts: Which Correction Rule Applies Under Circular 91/2026/TT-BTC?
A taxpayer asked the Ministry of Finance how to handle an e-invoice generated from a cash register when it contains errors in the buyer's name, address, amount in words, or other content, but NOT in the tax code, invoice amount, tax rate, tax amount, or goods listed. The question was whether such errors could be corrected under point (a), Clause 1, Article 10 of Circular 91/2026/TT-BTC - which only requires notifying the buyer and the tax authority via Form 04/SS-HDDT, with no need to reissue the invoice - given that point (c) of the same clause separately requires cash-register e-invoices with errors to be replaced with a new invoice. In its reply, the tax authority quoted the legal basis in full: Circular 91/2026/TT-BTC (effective July 1, 2026), Decree 254/2026/ND-CP, and Law on Tax Administration 108/2025/QH15 governing e-invoices and e-documents, and restated points (a) and (c) of Clause 1 and point c.2 of Clause 5 of Article 10 (which covers assets requiring registered ownership: if goods already registered under the buyer's name are returned, the buyer - not the seller - issues the return invoice). However, the reply did NOT give a direct yes/no answer to the taxpayer's specific scenario; it only instructed the taxpayer to "apply the regulations based on the actual circumstances of the business." In practice, it is worth noting that point (c) of Clause 1 specifically singles out cash-register e-invoices (and invoices for assets subject to ownership registration) as requiring a replacement invoice for any error, unlike the general rule in point (a), except for the goods-return case under point c.2 of Clause 5. Because the tax authority's answer was non-committal, businesses and household businesses using cash-register invoices should exercise caution and contact their managing tax office directly for specific guidance before acting.
Ministry of Finance clarifies wastewater environmental protection fee declarations under Decree 346/2025/ND-CP
The Ministry of Finance's Department of Tax, Fee and Charge Policy Management has answered a business's questions on how to declare the environmental protection (EP) fee on wastewater under Decree No. 346/2025/ND-CP, covering three scenarios: a shipbuilding facility with both industrial and domestic wastewater, a pig farm, and a pearl farming and processing export facility. Under Article 2 of Decree 346/2025/ND-CP, the fee applies to industrial wastewater (all wastewater discharged by production, business, or service establishments, excluding the portion classified as domestic) and domestic wastewater (household-type wastewater, wastewater from businesses in trade or service categories managed as domestic under the technical standard, or wastewater under 20 m3 per day where clean tap water is used). A business generating both types, like the shipbuilding facility, must classify and declare each stream separately under these rules. Notably, wastewater from aquaculture activities, including pearl-mussel farming, is exempt from the EP fee under Clause 10, Article 5, regardless of the water source used. For technical questions on classifying wastewater or determining what counts as aquaculture (including the pig farming case), the Ministry of Finance directs businesses to the Ministry of Agriculture and Environment for specific guidance.
Vietnam Social Insurance clarifies the wage base for mandatory social insurance contributions on lump-sum and piece-rate labor contracts
Many construction firms and other businesses pay workers under lump-sum or piece-rate labor contracts, but have struggled to determine the wage base for mandatory social insurance (SI) contributions because the worker's actual monthly income fluctuates and is only known after the month ends. Responding to a business inquiry, Vietnam Social Insurance cited Clause 1, Article 7 of Decree 158/2025/ND-CP and Circular 10/2020/TT-BLDTBXH, clarifying that for employees paid by product or lump-sum wages, the labor contract must state a time-based (monthly) wage rate that is used to calculate the product or lump-sum unit price. It is this contracted time-based rate, not the fluctuating amount actually paid each month, that forms the basis for calculating mandatory SI contributions, together with any allowances and other additions that have a specific, stable, and regularly paid amount (excluding portions that vary with productivity or output). In practice, this means businesses should agree on and record a time-based wage rate in the labor contract from the outset, rather than waiting until month-end actual income is known before calculating SI contributions. Doing so helps employers avoid late, over-, or under-payment of monthly SI contributions for staff working under lump-sum or piece-rate arrangements.
Taxpayer With Two Personal Tax Codes: Does a Dependent Deduction Still Count If Registered Under a Different Code?
An employee discovered she had unknowingly been issued two personal tax codes (MST), with no clear reason for the duplication. When her company finalized her personal income tax (PIT), her two registered dependents (NPT) turned out to be linked to the second tax code, while the finalization itself was processed under the first tax code. She was concerned this might disqualify her from the family circumstance (dependent) deduction for those two dependents. Responding, the Thai Nguyen Provincial Tax Department cited Clause 4, Article 37 of Circular No. 90/2026/TT-BTC dated 30 June 2026 issued by the Ministry of Finance on tax registration: an individual who has been issued more than one tax code must update the personal identification number information for all tax codes issued, so the tax authority can consolidate the codes under that personal ID number and unify the taxpayer's tax data accordingly. Once the tax codes are merged, invoices, documents, and tax records previously issued using any of those tax codes remain valid for tax administrative procedures and for proving fulfillment of tax obligations, without needing to be reissued under the personal ID number. In other words, once the two tax codes are consolidated under the same personal identification number, dependent information declared under the second tax code is still recognized as belonging to the same employee. The tax authority also referenced Official Letter No. 3422/CT-NVT dated 27 May 2026 from the Tax Department (with Appendix 01), which provides detailed instructions on how to check tax code status and update personal identification numbers, and advised the taxpayer to follow that guidance to ensure the dependent deduction is not affected.
Draft Law Amending 10 Laws on Administrative Procedures and Business Conditions in Agriculture and Environment
This is a draft law still in the drafting stage, led by the Ministry of Agriculture and Environment, intended to amend and supplement provisions across 10 existing laws related to administrative procedures and business conditions in the agriculture and environment sectors. The National Assembly's Science, Technology and Environment Committee is responsible for reviewing the draft. The draft is expected to be submitted to and passed at the National Assembly's 16th term Special (extraordinary) Session. At this stage, the available material only covers the legislative status (drafting agency, reviewing committee, expected timeline) and does not yet include the substantive text of the proposed amendments, so a detailed business impact assessment is not possible. Businesses operating in agriculture and environment-related sectors should track this draft as it may change business licensing conditions and administrative procedures for the industry. However, the draft does not directly concern tax, accounting, e-invoice, labor, or customs obligations.
Draft Law Amending Article 6 and Appendix IV on the List of Conditional Business Investment Lines under the Investment Law
This is a draft law amending Article 6 and Appendix IV of the Investment Law, which govern the List of Conditional Business Investment Lines. The drafting agency is the Ministry of Finance, and the reviewing body is the National Assembly's Economic and Financial Committee. The draft is expected to be submitted to and passed at the First Extraordinary Session of the 16th National Assembly. This filing marks only the early stage of the legislative process; beyond the title and procedural details above, no specifics have yet been published on which business lines will be added, removed, or have their conditions revised. Businesses, particularly foreign-invested enterprises and companies operating in conditional business sectors, should track this draft closely. Any change to the List of Conditional Business Investment Lines could directly affect sub-licensing requirements, investment registration certificates (IRC), and ongoing compliance obligations once the amended law is formally issued.
Consolidated Circular No. 70/2026/VBHN-TT-BCT: Unified Rules Implementing the Law on Foreign Trade Management and Decree 69/2018/ND-CP
This is a consolidated circular issued by the Ministry of Industry and Trade (MOIT) on August 3, 2026, merging Circular No. 12/2018/TT-BCT (detailed rules implementing the Law on Foreign Trade Management and Decree 69/2018/ND-CP) with six subsequent amending circulars (42/2019, 08/2023, 38/2025, 15/2026, 26/2026, and 41/2026/TT-BCT) into one up-to-date text. It applies to Vietnamese traders and organizations/individuals engaged in foreign trade activities. The main content covers: (1) a detailed HS-code list of used consumer goods, medical devices, and vehicles banned from import; (2) application forms and procedures for licenses commonly needed by import-export businesses - Certificate of Free Sale (CFS), temporary-import re-export business licenses, cargo transit permits, and licenses to manufacture or export military uniforms; (3) rules on import tariff-rate quota goods - refined and raw sugar, salt, raw tobacco material, and poultry eggs - including which agency sets the annual quota (by November 15), eligibility to apply, required documents, the 10-working-day processing timeline, and quarterly reporting obligations. Businesses should note this consolidated text is for reference purposes only and does not itself create new legal obligations - it simply compiles provisions that took effect at various earlier dates (the newest constituent provisions, from Circular 41/2026/TT-BCT on the scrap-materials and used-goods list subject to a temporary-import ban, took effect September 5, 2026). It is a useful single reference for import-export, temporary-import re-export, and transit-trade businesses to see the full current set of rules in one place.