Consolidated Document 12/2026/VBHN-QD-BKHCN: Procedure to Confirm Duty-Exempt Imported Goods for Technology Incubation, Technology Innovation, and Specialized Transport Vehicles of Investment Projects
Consolidated Document 12/2026/VBHN-QD-BKHCN, issued by the Ministry of Science and Technology, merges Decision 30/2018/QD-TTg with the amendments made by Decision 02/2026/QD-TTg (effective January 8, 2026). It sets out the procedure for confirming goods used directly for technology incubation, science-and-technology enterprise incubation, and technology innovation activities, as well as specialized transport vehicles within a technology line used directly for an investment project's production. This confirmation is the basis for such goods and vehicles to qualify for import duty exemption under the Law on Export and Import Duties and Decree 134/2016/ND-CP. The 2026 amendments simplify the paperwork: they allow the receiving authority to pull existing electronic data (investment registration certificate, enterprise registration certificate) instead of requiring paper copies from the applicant, and allow online filing through the National Public Service Portal. Processing timelines are largely unchanged: 3 working days to check the file's validity, 7 working days (technology incubation/innovation) or 10 days (specialized transport vehicles) to respond, extendable up to 14-15 working days (technology incubation/innovation) or 20 days (specialized transport vehicles) if a review committee is convened. Businesses with investment projects involving technology incubation, technology innovation, or the import of specialized transport vehicles for a production line should reference this consolidated text when preparing an application for import duty exemption confirmation, rather than checking Decision 30/2018 and Decision 02/2026 separately.
Consolidated Document No. 14/2026/VBHN-QD-BKHCN: Rules on Importing Used Machinery, Equipment and Technology Lines
Consolidated Document No. 14/2026/VBHN-QD-BKHCN merges Decision No. 18/2019/QD-TTg (effective 15 June 2019) with amendments under Decision No. 02/2026/QD-TTg (effective 8 January 2026) into one unified text governing the import of used machinery, equipment and technology lines under HS Chapters 84 and 85 for manufacturing use in Vietnam. Substantively, businesses importing used equipment must keep equipment age at 10 years or less (certain sectors such as mechanical engineering, wood processing and paper have a separate appendix allowing up to 15-20 years), and the equipment must meet relevant national technical regulations or standards, or the national standards of a G7 country or South Korea, on safety, energy efficiency and environmental protection. For used technology lines, additional criteria apply: remaining capacity or efficiency of at least 85% of the original design, material and energy consumption not exceeding 115% of design levels, and the technology must currently be in use at no fewer than three production facilities in OECD countries. Customs dossiers must include an inspection certificate issued by an inspection body designated by the Ministry of Science and Technology; customs clears the shipment only when the certificate confirms the equipment meets the criteria. Where equipment exceeds the age limit but retains 85% or more of its design capacity or efficiency, a business may apply to the Ministry of Science and Technology for a special import approval using a dedicated dossier, with defined processing timelines. As a consolidated legal-review document, it does not create new obligations beyond rules already in force, but it is an important single-reference text for manufacturers, particularly foreign-invested enterprises, planning to import used machinery or used technology lines to expand or sustain production.
Ministry of Finance Guides VAT and PIT Declaration for Real Estate Leasing Households Operating Across Multiple Provinces
Responding to a business household leasing real estate across multiple provinces with estimated annual revenue above VND 3 billion, the Ministry of Finance (Tax Sub-Department Region 1, Ninh Binh) cited Decree 68/2026/ND-CP (issued March 5, 2026) and Personal Income Tax Law No. 109/2025/QH15 to outline the general declaration and tax calculation principles. Business households and individual traders with annual revenue above VND 500 million are subject to VAT and must use the direct method: VAT payable equals taxable revenue multiplied by the percentage rate for the relevant business line under VAT Law No. 48/2024/QH15. For personal income tax, individuals leasing real estate (excluding accommodation-service business) pay tax on the portion of revenue exceeding VND 500 million multiplied by the applicable tax rate. If an individual leases multiple properties within the same province or across different provinces, they must file one consolidated tax return and choose a single tax authority (in the locality of one of the leased properties) to submit it, unless the corporate lessee has already declared and paid tax on their behalf. The VND 500 million annual deduction can be applied flexibly: the taxpayer selects one or more lease contracts to apply it against first, and if the deduction is not fully used, continues applying it to other contracts until the full VND 500 million is used, capped at VND 500 million total per year across all contracts. Important caveat: the official reply addresses only the general VAT and PIT declaration principles under Decree 68/2026/ND-CP. It does NOT directly answer the taxpayer's specific question about how to determine depreciation costs for fixed assets acquired in 2020 when the original supporting documents are no longer available, nor does it address invoice-issuance requirements that the taxpayer also asked about. The business household should contact its managing tax authority directly for specific guidance on valuing undocumented assets and on invoicing obligations.
Personal Income Tax on Real Estate Transfers Made via a Power-of-Attorney Contract
The Ministry of Finance issued Q&A guidance on personal income tax (PIT) obligations for a real estate deal carried out through a power-of-attorney contract. Individual A held land-use rights but had not yet received the certificate, so A granted individual B full authority to dispose of the land; after B helped A obtain the certificate, B, acting on A's behalf, signed a gift contract transferring the land to individual C, who is B's wife. Citing Official Letters 1133/TCT-TNCN, 3373/TCT-TNCN, and 3438/TCT-PC (dated August 5, 2024), the Ministry held that when a power-of-attorney contract grants the attorney-in-fact full rights of possession, use, and disposal under the Civil Code, the arrangement is treated as a real estate transfer between the grantor (A) and the attorney-in-fact (B), even without a separate written transfer contract. As a result, A must declare and pay 2% PIT on the transfer value. On the subsequent gift from B to C, gifts of real estate between spouses are exempt from PIT under Clause 4, Article 4 of the PIT Law, so C does not owe the 10% gift-receipt PIT provided the marital relationship is properly documented. If C is not B's lawful spouse, both A and C would owe PIT simultaneously. Using a power of attorney to dispose of property is a common practice in Vietnam when land certificates are pending, so this guidance is a practical reference for individuals, investors, and accountants: tax authorities examine the substance of the contract - whether it grants all three rights of possession, use, and disposal - rather than its outward label.
Consolidated Text 13/2026/VBHN-BKHCN on Certificates for Encouraged Technology Transfer
The Ministry of Science and Technology has published Consolidated Text 13/2026/VBHN-BKHCN, merging the original Prime Minister's Decision 12/2023/QD-TTg (effective 1 July 2023) with amending Decision 02/2026/QD-TTg (effective 8 January 2026, part of the Ministry's administrative-simplification program). It governs the authority, application dossier, and procedure for issuing, reissuing, and amending the Certificate of Encouraged Technology Transfer - a document required for investment projects that receive technology under the government's List of Encouraged Technologies, particularly projects seeking special investment incentives under Article 20 of the Investment Law. The Ministry of Science and Technology issues the certificate for projects whose investment policy falls under the authority of the National Assembly or the Prime Minister, or projects eligible for special investment incentives; provincial science and technology departments handle all other local projects. Applicants (the technology transferor or transferee) submit a dossier - application form, the technology transfer agreement, a technical explanation, an implementation report, and corporate legal documents - only after the technology has actually been deployed and has produced output. The 2026 amendment significantly shortened processing: 2 working days to check dossier completeness, 3 days to form the advisory evaluation council, 5 days for the council to meet, and 2 days for the final decision. It also removed one dossier item and replaced three application forms (Forms 01, 08, 09), letting receiving agencies pull data from existing government databases instead of requiring businesses to resubmit documents already on file. For SMEs and foreign investors receiving or planning to receive advanced technology transfers, this certificate is the mandatory legal basis for qualifying for special investment incentives. The streamlined procedure cuts waiting time and compliance cost, but businesses must use the updated application forms introduced by Decision 02/2026/QD-TTg when filing for a new, amended, or reissued certificate.
Circular 121/2026/TT-BTC: Updated Forms for Business and Household Business Registration
Vietnam's Ministry of Finance has issued Circular No. 121/2026/TT-BTC dated August 21, 2026, amending several forms in Appendix I of Circular No. 68/2025/TT-BTC, which sets out the forms used for business and household business registration. The Circular replaces nine forms: the business registration application forms for private enterprises, single-member limited liability companies, multi-member limited liability companies, joint-stock companies, and partnerships (Forms 1 through 5); the list of beneficial owners of an enterprise (Form 10); the application to register changes to enterprise registration content (Form 12); the notice of temporary suspension or early resumption of business (Form 27); and the notice of enterprise dissolution (Form 30). It also repeals Form 11. This is a technical, form-only update. The revised templates add or adjust data fields, such as personal identification numbers, beneficial ownership details, and social insurance payment method options, to align with the updated business registration rules under Decree No. 168/2025/ND-CP as amended by Decree No. 296/2026/ND-CP. Businesses, household businesses, and business registration service providers must use the new forms when filing applications from the effective date onward. A transitional clause allows applications already submitted but not yet approved by the provincial business registration authority before the effective date to continue being processed under the prior forms and rules, provided they meet the conditions set out in those earlier documents. The Circular takes effect on August 21, 2026.
Ministry of Finance clarifies land use fee exemption when converting purpose of land area added after boundary re-survey
A reader in Tay Ninh asked the Ministry of Finance about the case of Mrs. H.T.T.M: in 1997 she was granted a land use right certificate for 36 sqm of residential land; in 2019 a re-survey found the plot had grown by 28 sqm (classified as perennial-crop agricultural land) due to boundary shifts across successive surveys, with the boundary now clear, stable and undisputed by neighbors. The district issued a new certificate covering 64 sqm total (36 sqm residential, 28 sqm perennial-crop land). Mrs. M is now applying to convert the additional 28 sqm from agricultural to residential use, and the reader asked whether this qualifies for land use fee exemption/reduction under Point c, Clause 2, Article 10 of National Assembly Resolution 254/2025/QH15. In response, the tax authority quoted the provision verbatim: when converting garden, pond, or agricultural land within the same plot as land already recognized as residential, or land separated into its own plot before 1 July 2014 through self-surveying before official cadastral mapping, into residential use, the land use fee is charged at 30% of the difference between the residential-price and agricultural-price valuations for the area within the local land allocation limit; 50% for the area exceeding the limit but not more than one time the limit; and 100% for the area exceeding one time the limit. This rate applies only once per household or individual per land plot. Based on that provision, the tax office (Tax Sub-Department No. 9 of Tay Ninh province) did not directly confirm whether Mrs. M's case qualifies, and instead advised the reader to contact the relevant local agency for guidance based on the land user's actual file. This is a case-specific application guidance letter, not a new legal instrument.
Land Use Fee Exemption When Converting Garden/Pond Land to Residential Land under Resolution 254/2025/QH15
A citizen asked the Ministry of Finance whether his mother's land plot - which since a 2020 inheritance split contains only perennial-crop land (CLN) and other annual-crop land (BHK), with no residential land - qualifies for the land-use-fee exemption/reduction under point c, clause 2, Article 10 of National Assembly Resolution No. 254/2025/QH15, given the family's plan to convert part of it to residential land to build a house. The tax authority replied that under point c, clause 2, Article 10 of Resolution 254/2025/QH15, the policy applies only where garden or pond land sits within the same plot as existing residential land, or where land originally was garden/pond land attached to residential land but was split off through a land-use-right transfer, or was surveyed and split into a separate plot by the cadastral agency before July 1, 2014. In those cases, the land use fee for converting to residential use is reduced as follows: a 30% cut on the gap between the fee calculated at residential land price and at agricultural land price, within the locality's residential land allocation limit; a 50% cut for area exceeding that limit but not more than one time the limit; and no reduction (100% of the gap payable) for area exceeding more than one time the limit. This preferential calculation applies only once, to one plot, per household or individual. Decree No. 50/2026/ND-CP (dated January 31, 2026) provides implementing detail: the preferential calculation under this rule may be applied only once per household/individual, on one plot of their choosing, even if they hold multiple eligible plots (including plots across different provinces). The counting of conversion instances and the applicable land allocation limit are determined from August 1, 2024. Because the mother's plot in this case currently consists only of CLN and BHK land with no residential land, whether it qualifies under point c, clause 2, Article 10 depends on the land's origin, the timing of the plot split, and the cadastral records - specifically, whether that plot was previously garden/pond land attached to residential land. The tax authority advised the citizen to contact the local one-stop administrative service unit or the competent land management authority directly for specific guidance on the required dossier, procedures, and an accurate determination of the financial obligation based on the actual land records.
Withholding Tax Exemption on JBIC Loan Interest Under the Vietnam-Japan Double Tax Treaty
A company asked whether loan interest paid by Kyoei Steel Vietnam Co., Ltd. to Japan's JBIC bank between July 2014 and October 2018 qualifies for corporate income tax (foreign contractor withholding tax) exemption under the Vietnam-Japan Double Taxation Avoidance Agreement. The Ministry of Finance response states that this specific case was already addressed by the former Ninh Binh Provincial Tax Department in Official Letter No. 4448/CT-TTKT3 dated December 5, 2019, and advises the company to compare that letter's guidance against its actual case file and documentation before applying the exemption. The response also flags the treaty benefit eligibility rule under Clause 1, Article 6 of Circular 205/2013/TT-BTC: tax authorities will refuse to apply treaty relief in certain situations, including when a taxpayer requests treaty benefits for tax that arose more than three years before the request date. Businesses with foreign loans or other cross-border income should keep this three-year window in mind when filing for treaty-based tax relief.