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Decree No. 51/2026/NĐ-CP dated 2 February 2026 amends Decree No. 143/2013/NĐ-CP governing repayment of scholarships and training costs for individuals sent to study using state budget funds or under Prime Minister-approved training order schemes. The decree introduces a mechanism to cancel or waive repayment obligations in specific circumstances: the trainee has died, is medically unfit to work, has been reassigned or transferred by a competent authority, or faces objective force majeure reasons preventing compliance. Detailed procedures for filing applications, authority to approve, and processing timelines are specified. The decree takes effect on 26 March 2026. Cases currently under review without a final decision before that date will be subject to the new cancellation/waiver provisions.

On March 25, 2026, the Government issued Decree No. 85/2026/ND-CP on supplementary retirement insurance, implementing Article 127.3 of the 2024 Social Insurance Law (Law No. 41/2024/QH15). This creates a voluntary, employer-sponsored pension benefit scheme for employees who already participate in compulsory social insurance. Participation cannot be made a condition of hiring, contract renewal, or tied to bonus and performance policies, and contribution levels are freely negotiated between employer and employee. The Decree sets up an individual retirement account for each participating employee and governs the establishment, management, and investment of supplementary pension funds. Eligible investments include government bonds, bank deposits, listed stocks and bonds, and fund certificates, subject to concentration limits (for example, a minimum 40 percent allocation to government bonds for funds with net assets of 5 billion VND or more, and caps on exposure to a single issuer or related-party group). Asset custodians, supervisory banks, and individual account administrators each have defined licensing conditions and liability to compensate participants if valuation or investment errors occur. Employees may draw benefits monthly, as a lump sum, or a combination of both; early withdrawal before retirement age (outside force majeure cases such as death, terminal illness, or 81 percent or greater loss of working capacity) triggers a fee of up to 5 percent of the withdrawal amount. On tax treatment, employer contributions are deductible for corporate income tax purposes up to the limits set by CIT law, and employees receive personal income tax incentives on both contributions and payouts. The Decree also sets licensing conditions for pension fund management companies (minimum 5 years of fund management experience, at least 1,000 billion VND in assets under management, and licensed staff), plus grounds for license revocation such as dissolution, fraud, or repeated compliance violations. SME owners considering this benefit should note that it is a market-based product - the State does not guarantee investment returns or payout amounts. Note: the Cong Bao source text retrieved for this article is cut off mid-Article 40 (Chapter III); the final provisions of the Decree, including the effective date, were not present in the source text used to prepare this summary.

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.

On 12 February 2026, the Government issued Decree No. 57/2026/ND-CP setting out detailed rules for restructuring state capital in enterprises, implementing the Law on Management and Investment of State Capital in Enterprises No. 68/2025/QH15. The available content focuses on the equitization process - converting single-member limited liability companies wholly owned by the State (parent companies of economic groups, state corporations, or independent companies) into joint-stock companies. The Decree sets out equitization conditions and forms (keeping the state stake and issuing new shares, selling part or all of the state stake), and defines who may buy shares in the initial offering: domestic investors, foreign investors, and strategic investors. Strategic investors must meet financial-capacity and industry-experience thresholds and give binding commitments, such as keeping the brand and core business for at least 3 years, a 3-year lock-up on purchased shares, and a 20 percent deposit on the registered share value. The Decree also sets standards for valuation consulting firms, the pre-equitization financial process (asset inventory, tax finalization, handling of asset surpluses or shortfalls), tax-deductibility of equitization costs for corporate income tax purposes, and the new joint-stock company's obligation to assume employee rights and obligations. This Decree primarily affects state-owned enterprises slated for equitization, their owner-representative agencies, the auditing, valuation, and consulting firms involved in the process, and domestic or foreign investors seeking to buy shares in state enterprises. Accounting and legal teams at enterprises with state capital should track this to prepare financial records, tax finalizations, and asset disposals on time when their enterprise is designated for equitization. Note: the extracted content is cut off at the asset-method business valuation provisions (Article 29) and does not include the divestment (thoai von) chapter referenced in the document title, nor the effective-date clause.

The Ministry of Construction has issued Consolidated Document No. 13/VBHN-BXD, merging Decree No. 100/2024/ND-CP with its subsequent amending decrees, Decree 261/2025/ND-CP, Decree 192/2025/ND-CP, and most recently Decree 54/2026/ND-CP, effective from February 9, 2026. The document details the entire process for developing and managing social housing (NOXH) under the 2023 Housing Law, covering everything from project preparation and investor selection to the sale, lease, and lease-purchase of social housing units. For real estate developers, the most important rule is the requirement to set aside 20 percent of the serviced residential land in commercial housing projects located in special-grade and Class I, II, and III urban areas for social housing construction. Developers may instead use an equivalent land parcel elsewhere in the same urban area, or pay a cash amount equal to that land's value, made up of the land use fee plus infrastructure costs. Social housing developers are exempt from land use fees and land rent for the entire project area without needing to apply for the exemption, their profit margin is capped at 10 percent of total construction cost for the social housing portion, and they can access preferential loans. Investors are selected either through direct approval, when only one investor expresses interest, or through a 100 point competitive bidding process in which the proposed sale or rental price accounts for 40 to 50 percent of the total score. For buyers, tenants, and lease-purchasers of social housing, including low-income individuals and households, industrial zone workers, and armed forces personnel, the document sets out eligibility conditions on housing and income, pricing methods, and the procedures for price appraisal and contract signing. Businesses planning commercial housing projects in major cities, or building worker accommodation in industrial zones, should review their social-housing land or cash contribution obligations and the corresponding incentives under this newly consolidated decree.

The Ministry of Finance provides guidance to the Hai Phong City Department of Finance on establishing a provincial-level Civil Defense Fund, addressing a question about an apparent conflict between the Civil Defense Law No. 18/2023/QH15 and Politburo Resolution 79-NQ/TW dated 6 January 2026. According to the Ministry of Finance: Hai Phong is permitted to establish a provincial Civil Defense Fund (as an off-budget state financial fund). The legal basis is Articles 39, 40 and 41 of Civil Defense Law No. 18/2023/QH15 - this law took effect on 1 July 2024, before Politburo Resolution 79-NQ/TW was issued on 6 January 2026, and the National Assembly had already authorized the fund's establishment. Government Decree No. 200/2025/ND-CP dated 9 July 2025 provides detailed provisions in Articles 23 through 40 on the fund's organization and operations. The Ministry of Finance issued Official Letter No. 1577/BTC-NSNN dated 6 February 2026 guiding the establishment and issuance of operational regulations for provincial Civil Defense Funds, specifying that the fund has legal personality, its own seal, and may open accounts at the State Treasury and commercial banks.

Circular No. 03/2026/TT-BXD, issued by the Ministry of Construction on January 28, 2026, provides detailed guidance for implementing Decree No. 269/2025/ND-CP on smart urban development. It sets out how to evaluate and recognize a province's or city's «smart urban maturity level» across three ascending tiers - foundation building, system linkage, and governance innovation - based on 52 criteria and indicators grouped into six pillars: institutions, planning and construction, technical infrastructure, socio-economic infrastructure, digital infrastructure and platforms, and governance. The circular also lays out the process for evaluating and certifying «smart urban zones» for urban development investment projects, including the competency requirements for assessment organizations and a mandate to partner with a reputable international body for large-scale projects (50 hectares or more, or a population of 15,000 or more). It further assigns data-reporting responsibilities to ministries, provincial People's Committees, and project developers feeding into the National Smart Urban Information Portal. This is a specialized urban planning and city-management document that mainly affects local governments and developers of large-scale urban zone projects. It contains no provisions on tax, accounting, e-invoicing, labor, or customs, so it falls outside the core interest area of most SMEs. The circular takes effect from its date of signing (January 28, 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 Document No. 18/VBHN-VPQH (Official Gazette No. 131, dated February 28, 2026) consolidates the Labor Code No. 45/2019/QH14 (effective January 1, 2021) with amendments from three laws: Law on Digital Technology Industry No. 71/2025/QH15 (effective January 1, 2026), Population Law No. 113/2025/QH15 (effective July 1, 2026), and Law on Vocational Education No. 124/2025/QH15 (effective January 1, 2026). The Code governs labor standards; rights, obligations, and responsibilities of employees, employers, employee representative organizations, and employer representative organizations; and state management of labor. Its scope of application covers: employees, apprentices, trainees, workers without labor relations, employers, foreign workers in Vietnam, and other agencies/organizations/individuals directly related to labor relations. This is a technical consolidation reflecting the current legal status of the Labor Code. The PDF text is truncated at Article 16 of Chapter III (employment contracts), but the Code comprehensively regulates: employment and recruitment, employment contracts, wages, working hours and rest periods, occupational safety and hygiene, social insurance, resolution of labor disputes, and strikes.

Circular 151/2025/TT-BTC takes effect from January 1, 2026, amending and supplementing detailed regulations on insurance-related certificates under Circular 69/2022/TT-BTC (as amended by Circular 85/2024/TT-BTC). Issued by the Ministry of Finance on December 31, 2025, this document aims to refine the legal framework governing insurance practice certificates. This Circular adjusts regulations related to insurance certificates, insurance agency certificates, insurance brokerage certificates, and insurance auxiliary service certificates. The amendments aim to update and clarify conditions for issuance, revocation, and management of professional certificates in the insurance sector, ensuring compliance with current legal provisions. For SMEs operating in insurance, insurance agency, insurance brokerage, or insurance auxiliary services, this Circular directly impacts employee certification requirements. Businesses must review the new regulations to ensure personnel hold valid certificates, avoiding violations that could lead to administrative penalties or suspension of operations. Companies should update internal procedures, training programs, and certificate management systems in accordance with the new guidelines effective from January 1, 2026.

The Ministry of Foreign Affairs issued Consolidated Document No. 9624/VBHN-BNG, authenticated on 31/12/2025 and published in Official Gazette No. 149 dated 16/03/2026. However, the PDF text does not contain substantive legal content (only headers, authentication signature, and blank page markers), making it impossible to determine specific content. The document was authenticated by Deputy Minister Ngo Le Van. This is a consolidated document in the diplomatic/consular domain of the Ministry of Foreign Affairs, not directly relevant to taxation or business finance.