Decree No. 385/2026/ND-CP on Administrative Procedure Control
Decree 385/2026/ND-CP, issued on 9 October 2026 and effective from 10 October 2026, regulates the control of the issuance, implementation, review and assessment of administrative procedures and the management of the National Database of Administrative Procedures. It does not cover internal procedures within a single agency, administrative violation handling, inspections, or procedures involving state secrets. Key points for businesses: agencies may not create procedures or documents beyond the law; businesses may refuse requirements that are not prescribed or not yet made public (Article 21); agencies must give written reasons when refusing or requesting additional documents; the one-time information provision principle applies; and businesses may give feedback and file complaints under the law. The decree replaces Decrees 63/2010, 48/2013 and 92/2017.
Decree 386/2026/ND-CP: Breakthrough Mechanisms for National Data Innovation and Exploitation
Decree 386/2026/ND-CP (issued 12 October 2026) sets breakthrough mechanisms for national data innovation and exploitation, including at the Data Innovation and Exploitation Center under the National Data Center. Innovative startups, innovative SME startups and science and technology enterprises receive 100% support for shared data exploitation fees for 36 months, up to 70% of product completion costs (capped at 1 billion VND per project per year, up to 3 years) and up to 50% of infrastructure rental (capped at 20 million VND per month). Experts and young talent can be offered special agreements on income and intellectual property and receive the best personal income tax incentives available under tax law. Data exploitation follows a single-declaration principle, with maximum processing times from 24 hours to 10 working days. The National Data Incubator under the Center supports startups and research organizations. The provided excerpt does not state the effective date.
Can Confirmations via Zalo OA Be Treated as Electronic Accounting Documents for Reward Payments?
The Department of Accounting Management, Supervision and Audit answered a business asking whether Zalo OA confirmations can serve as documents for paying reward support to second-tier agents instead of paper signatures. It cited the 2015 Accounting Law: accounting documents must contain the essential elements in Article 16(1); electronic documents must contain them, be in electronic data form, be encrypted and unaltered in transmission (Article 17); and they must carry an electronic signature or other electronic confirmation under e-transaction law (Article 19(4), amended in 2024). It gave no direct conclusion on Zalo OA and asked the company to assess the rules against its actual situation to decide whether Zalo OA transactions are electronic documents.
Google AdSense Revenue of a Vietnamese Company Subject to 10% VAT, per Phu Tho Tax Office No. 7
A Vietnamese company that designs and runs websites and takes part in Google AdSense places Google ad code on its sites and is paid by Google Asia Pacific Pte. Ltd. (Singapore). It asked whether this revenue is an export service at 0% VAT, what documents are needed, and otherwise which rate applies. Phu Tho Tax Office No. 7 answered that revenue from placing Google ad code on the company's website and earning income under Google AdSense's own policy falls under the 10% rate in clause 3, Article 9 of Law No. 48/2024/QH15. Online advertising is classified under industry 7310 - Advertising. The answer lists no supporting documents and gives no detailed reasoning; the tax office asks the company to compare the legal provisions with its actual circumstances and comply accordingly.
Serious Illness Medical Expenses and PIT: Employer Support, Article 40 Tax Reduction and Self-Settlement
Hanoi Tax Department answered a question about roughly 100 million VND of medical costs for a spouse with no health insurance, under Decree 253/2026/ND-CP of 30 June 2026. Employer support for serious illness treatment of an employee and listed relatives (Article 8(4)(b)) is not taxable, capped at hospital fees after insurer payments. Medical costs falling under Article 40 tax reduction are not counted in Article 49 deductions. A taxpayer requesting reduction or deductions before tax calculation must self-settle and cannot authorize the paying agency. The tax office gave no specific conclusion for this case and asked the taxpayer to check actual records against the rules.
Decree No. 384/2026/ND-CP on the Determination of Vietnamese Origin for Domestically Produced and Circulated Goods
Decree No. 384/2026/ND-CP (issued 09 October 2026, effective 01 January 2027) sets out how to determine Vietnamese origin for goods produced and circulated domestically. Goods of Vietnamese origin fall into two groups: (1) purely Vietnamese-origin goods, such as crops, animals, catch, aquaculture products and minerals grown, raised or extracted in Vietnam; and (2) non-purely Vietnamese-origin goods, which meet a 4-digit HS code change or a minimum Vietnam Value Content (VVC) of 30%. Simple processing operations (packing, labeling, sorting and the like) and inputs such as fuel, energy, tools and maintenance parts are not considered, except for IT and digital goods under Article 6.4. Anyone displaying Vietnamese origin is responsible for the accuracy of the information, must keep supporting records, and must prove origin when a competent authority asks.
Determining SME Status for the 3-Year CIT Exemption under Decree 20/2026/ND-CP
On the Ministry of Finance Q&A portal, a construction company first registered in 2024 asked how SME status is determined for the 3-year CIT exemption under Article 7.3(a) of Decree 20/2026/ND-CP, after its total capital grew from VND 20 billion (2024) to VND 200 billion, with revenue above VND 200 billion (2025). It asked whether the "immediately preceding year" is 2024 or 2025, and whether status is assessed once or every year. The Dong Nai City Tax Office (Thuế thành phố Đồng Nai) replied that determining SME status is outside the tax authority's remit under Article 38.1 of Law No. 108/2025/QH15, since it is governed by the 2017 Law on Support for SMEs and Decree 80/2021/ND-CP, and advised the company to contact the competent business-management authority for guidance. It did not answer either specific question.
E-Invoicing for Consignment Exports from 1 July 2026 under Decree 254/2026
On the Ministry of Finance Q&A portal, Tax Office No. 10 of Dak Lak province (Thuế cơ sở 10 tỉnh Đắk Lắk) answered a wood chip exporter that also exports goods on consignment about invoicing from 1 July 2026. Under Article 6.3(b) of Decree 254/2026/ND-CP, once the goods are actually exported with customs confirmation, the consignor issues a VAT e-invoice or sales e-invoice to the export consignee, and the consignee issues a VAT e-invoice or sales e-invoice for its consignment fee. That provision does not specifically cover invoicing the foreign customer for the value of consigned goods, so the tax office asked the company to compare Article 6.3(c) and Article 9.1 with its contracts, customs declarations and supporting documents to determine who must issue the invoice, the invoice type and its timing.
CIT Exemption for a Company Set Up in 2025 Whose Owner Still Runs a Household Business
On the Ministry of Finance Q&A portal, the tax authority answered a household business owner who set up a company in 2025 and kept the household business. Under Article 10.4 of Resolution 198/2025/QH15 and Article 7.3(a) of Decree 20/2026/ND-CP, a new 2025 company that meets the SME criteria, whose largest capital contributor previously only held a household business registration, is exempt from corporate income tax (CIT) for 3 years from its first enterprise registration certificate. Separately, an enterprise newly formed from a household business with annual revenue up to VND 50 billion gets 2 consecutive exempt years from its first year of taxable income (from year 4 if none in the first 3 years from first revenue), provided the household business operated continuously for at least 12 months before the first enterprise registration certificate (Decree 320/2025/ND-CP Article 21.4).