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The Customs Department responded regarding tax clearance confirmation for Phuong Nam International Pharmaceutical Joint Stock Company (Tax code: 0312855843) for dissolution purposes. According to Official Letter No. 4005/HQKV2-NVHQ dated 24 April 2026 from Regional Customs Sub-Department II, a search of records on 21 April 2026 showed the company has **no outstanding tax debts** or other amounts related to import-export activities. The Sub-Department requires all regional customs units within **3 working days** to check their records and report any outstanding debts. If no notification is received within the deadline, the respective unit bears responsibility. From the date of this letter, the company **may not register new customs declarations**. The confirmation is valid for **7 working days** from the signing date.

The Government issued Resolution No. 10/2026/NQ-CP dated 10 March 2026, allowing the continued application of existing Government decrees and Prime Minister decisions that were issued to implement laws that have been amended, supplemented, or replaced effective from 1 January 2026 and 1 March 2026, pending the issuance of new replacement instruments. The Resolution includes two main annexes: one listing decrees to be applied in full and one listing decrees to be applied in part. Areas covered include: securities, accounting, auditing, public debt management, the state budget, higher education, vocational education, investment, and employment. The Ministry of Finance and the Ministry of Education and Training are tasked with leading implementation and developing replacement instruments before 1 April 2026. The Resolution took effect on 10 March 2026.

The Government issued Decree 72/2026/NĐ-CP dated 9 March 2026, amending the most-favoured-nation (MFN) preferential import tariff rates for certain petroleum products and feedstocks listed in the tariff schedule appended to Decree 26/2023/NĐ-CP. The Decree is effective from the date of signing (9 March 2026) until 30 April 2026. Key rates: leaded petrol (all RON grades) is taxed at 20%; unleaded petrol in unblended form (RON 97+ and RON 90+) is taxed at 0%; other blended petrol is taxed at 10%. Most feedstocks including benzene (3%), crude oil (0%), and condensate (0%) are also specified. After 30 April 2026, rates revert to Decree 26/2023/NĐ-CP unless extended by a new government resolution.

Circular 06/2026/TT-BTC issued by the Ministry of Finance on January 26, 2026, effective from March 1, 2026, amends and supplements regulations on customs inspection and supervision of imported and exported goods related to intellectual property rights. This document updates Circular 13/2015/TT-BTC, which was previously amended by Circular 13/2020/TT-BTC, aiming to improve the legal framework for intellectual property protection at borders. For small and medium enterprises (SMEs) engaged in import-export activities, this Circular directly impacts customs clearance procedures, especially when goods are related to intellectual property rights such as trademarks, patents, and copyrights. Businesses need to understand regulations regarding customs authorities' power to suspend customs procedures when detecting signs of counterfeit goods or goods infringing intellectual property rights, as well as their responsibility to provide documentation proving the legitimacy of goods. Import-export businesses should prepare complete documentation on goods origin, trademark usage licenses (if applicable), and documents proving legitimate intellectual property rights. Proper compliance will help avoid cargo detention, which can affect delivery schedules and business costs. Companies should consider reviewing their internal processes for managing intellectual property rights in import-export operations before the Circular takes effect.

The Ministry of Industry and Trade issued Circular No. 08/2026/TT-BCT dated 25 February 2026 amending Circular No. 04/2020/TT-BCT on the auction of tariff-rate quotas for importing used vehicles under the CPTPP Agreement. The Circular adds a rules-of-origin requirement: vehicles imported under the CPTPP tariff-rate quota must meet the Agreement's rules of origin and must present a certificate of origin when clearing customs. The auction procedures are also updated to follow the general Law on Asset Auctions. Annex I is amended to replace the term 'engine power' (cong suat dong co) with 'engine displacement' (dung tich dong co) to reflect correct technical terminology. The Circular took effect on 25 February 2026 and revokes Decision No. 731/QD-BCT dated 4 March 2020.

On 12/02/2026, Deputy Prime Minister Tran Hong Ha signed Decision 288/QD-TTg establishing the Hai Phong Special Economic Zone covering 5,300 hectares across 6 communes. The zone includes industrial parks, industrial clusters, a general trade and services area, a free trade zone, logistics service zones, a logistics center, and an innovation center. The goal is to develop high-tech, environmentally friendly industries, targeting 3-4% contribution to Hai Phong's GRDP by 2030 and over 5% after 2030. Development is phased: planning completion (2025-2026), construction and initial operations (2026-2030), and fully integrated infrastructure (2031-2035). The decision takes effect from its signing date (12/02/2026), with the Hai Phong People's Committee responsible for implementation.

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 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.

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.

This is a State Bank of Vietnam (SBV) consolidated text that merges the original Circular 34/2015/TT-NHNN (guiding foreign currency remittance receipt and payment services) with four rounds of amendments made by Circulars 11/2016, 15/2019, 24/2022, and most recently 75/2025/TT-NHNN. The rules cover two service models: (1) an economic organization directly receiving foreign currency sent home by overseas Vietnamese or foreign nationals and paying it to beneficiaries in Vietnam, and (2) agency-based payment services provided by banks, foreign bank branches, or other economic organizations. Covered entities include licensed forex-service credit institutions, credit institutions acting only as agents, and economic organizations (including Vietnam Post Corporation). Key principles: an economic organization that directly receives and pays remittances may only appoint a credit institution as its agent, not another economic organization, and no sub-delegation is allowed. A single credit institution may act as agent for only one economic organization, while an economic organization or credit institution may act as agent for multiple licensed institutions. New registrations, and changes to name, address, foreign partner, or agent bank require approval from the SBV Regional Branch where the company is headquartered (20-working-day processing, valid up to 5 years, renewal filed at least 30 days before expiry). Smaller changes, such as adding payment locations or switching bank accounts, only need to be reported twice a year, by January 10 and July 10. What businesses in or entering this service should note: Circular 75/2025/TT-NHNN, effective from December 31, 2025, meaningfully simplified the paperwork - it dropped several required documents from application dossiers, repealed duplicate procedural articles, replaced the application and approval-decision form templates entirely (Appendices 1, 3, 5, 8, 10, 12, etc.), and shifted licensing authority to the newly restructured SBV Regional Branches. Companies should use the updated forms and file with their regional SBV branch rather than the former provincial branch.