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Decree 144/2026/ND-CP, issued by the Government on May 5, 2026 and effective from June 20, 2026, amends Decree 181/2025/ND-CP, which details the implementation of the VAT Law. The decree expands the list of VAT-exempt goods and services, adding several types of insurance: life insurance, health insurance, student insurance, livestock and crop insurance, insurance for boats and equipment used directly in fishing, reinsurance, and insurance for oil and gas facilities and foreign-flagged tankers leased by foreign petroleum contractors operating in Vietnamese or jointly-exploited overlapping waters. It also clarifies that 'debt sale' (VAT-exempt) covers the sale of both payables and receivables, as well as the sale of deposit certificates. On input VAT credit, the decree clarifies treatment of deferred-payment or installment purchases of VND 5 million or more: businesses may still credit input VAT even without non-cash payment documents if the contractual payment deadline has not yet arrived. Once the deadline passes without non-cash payment proof, however, the business must declare a downward adjustment to the credited input VAT for that portion; if valid non-cash payment documents are obtained later, the credit can be reclaimed. Most significantly for exporters, the decree replaces the entire list of exported raw and processed natural resources and minerals (Appendix I - unprocessed, Appendix II - processed) that determines export tax treatment under the state policy of restricting raw mineral exports. Businesses exporting minerals and metals (iron, copper, aluminum, tin, zinc, gemstones, gold and silver, etc.) should check their HS codes against the new lists to confirm their correct export tax obligations.

Circular 04/2026/TT-BKHCN, issued by the Ministry of Science and Technology on February 27, 2026 and effective from April 15, 2026, amends a series of technical regulations on measurement and product quality. It covers four main groups of changes. First, it resets the requirements for scales used in gold trading: scales must have accuracy suited to the gold weight being measured (per a verification scale interval table) and must carry a valid verification certificate. It also sets a table of maximum allowable measurement error by gold weight bracket, plus a formula for weights not listed. This matters directly for gold shops and jewelry/gold-ware trading businesses. Second and third, the Circular amends two national technical regulations, one for LED lighting products (QCVN 19:2019/BKHCN) and one for children toy safety (QCVN 03:2019/BKHCN), requiring conformity-certification testing to be performed only by a designated or recognized testing organization. The LED provision itself expires on June 1, 2026. Fourth, the Circular reissues the full list of Group-2 measuring instruments (roughly 69 categories, from taximeters and various scales to fuel dispensers, water meters, electricity meters, and EV charging meters) along with control measures and specific verification cycles per instrument type (6 to 72 months). It also repeals one provision in the regulation on household electrical installation equipment. Gold traders, LED and toy manufacturers/importers, and businesses that operate listed measuring instruments (gas stations, water and power utilities, taxi operators, etc.) should review their calibration and verification schedules against the new cycles before the effective date.

The National Assembly Office issued Consolidated Document No. 41/VBHN-VPQH, which consolidates the Accounting Law No. 88/2015/QH13 (effective 1 January 2017) incorporating three rounds of amendments: Tax Administration Law 38/2019/QH14 (effective 1 July 2020), Law 56/2024/QH15 amending multiple financial laws (effective 1 January 2025), and Tax Administration Law 108/2025/QH15 (effective 1 July 2026). The consolidated document was published in Official Gazette No. 172 on 31 March 2026. The law governs accounting work, accounting apparatus, accountants, accounting service businesses, and state management of accounting (Article 1). Its scope of application is broad, covering state agencies, public service units, enterprises, cooperatives, household businesses, and individual accountants (Article 2). Core provisions include initial recognition at historical cost or fair value, consistency of accounting methods, and obligations to prepare and disclose financial statements. Note: the extracted PDF text is truncated at Article 10 - the remaining chapters covering accounting documents, ledgers, financial statements, accounting inspections, accounting organisation, and accounting service businesses are not available in the extracted text.

Circular 31/2026/TT-BTC issued by the Ministry of Finance on March 27, 2026, regulates the decentralization of certain tasks and powers in the field of state management. This document takes effect immediately from its issuance date (March 27, 2026), demonstrating the urgency and importance of these decentralization regulations. This document relates to the reorganization of task assignments and authority among agencies under the Ministry of Finance, which may affect business processes for handling documents and administrative procedures for enterprises. Decentralization can facilitate faster access for businesses to competent local authorities, reducing waiting time and increasing work efficiency. For small and medium-sized enterprises, understanding the competent authorities after decentralization will help optimize compliance processes for tax, customs, accounting, and other financial regulations. Businesses should monitor detailed guidance from local tax and financial authorities to ensure proper procedures are followed with the newly authorized agencies.

The Prime Minister issues Decision No. 482/QD-TTg dated 26 March 2026 applying special tax rates on petrol, diesel, and jet fuel to stabilize fuel prices. The Decision is effective from midnight on 26 March 2026 to the end of 15 April 2026. Key measures: environmental protection tax on petrol (excluding ethanol), diesel, and jet fuel reduced to VND 0/litre; petrol, diesel, and jet fuel exempt from VAT declaration and payment but input VAT remains deductible; special consumption tax rate on petrol reduced to 0%.

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.

Circular 18/2026/TT-BTC, issued by the Ministry of Finance on March 5, 2026, sets out detailed dossiers and procedures for tax administration of household businesses and individual business operators, covering revenue notification, tax declaration, tax payment, refund of overpaid tax, and business location notification. It implements Tax Administration Law No. 108/2025/QH15, VAT Law No. 48/2024/QH15 (as amended by Law No. 149/2025/QH15), Personal Income Tax Law No. 109/2025/QH15, and Decree No. 68/2026/ND-CP. The circular issues 14 new form templates, fully replacing the form system under Circular No. 40/2021/TT-BTC and Circular No. 100/2021/TT-BTC. Filing dossiers are organized by taxpayer group: household businesses with annual revenue of VND 500 million or less only need to notify revenue (Form 01/TKN-CNKD); those paying personal income tax under the tax-rate-times-taxable-revenue method use Form 01/CNKD; those paying under the taxable-income-times-tax-rate method must also file an annual finalization return, Form 02/CNKD-TNCN-QTT. Organizations that withhold or file/pay tax on behalf of individuals (such as insurers, lottery agents, multi-level sellers, or property lessees) have their own separate declaration forms. Key practical points for household businesses, individual operators, and tax agents: certain currently operating taxpayers must notify their bank account or e-wallet number on Form 01/BK-STK by April 20, 2026; new businesses must submit this together with their first revenue notification or tax return. The circular takes effect from its signing date (March 5, 2026) and includes a transitional rule allowing businesses that already declared under Circular 40/2021/TT-BTC to keep their existing filings without adjustment.

The Government issued Resolution 31/NQ-CP dated 3 March 2026 to confirm that three decrees implementing the Price Law No. 16/2023/QH15 remain in force from 1 January 2026 until superseded, amended, or repealed. The three decrees confirmed as continuing in force are: Decree 78/2024/ND-CP on asset valuation; Decree 85/2024/ND-CP detailing certain provisions of the Price Law; and Decree 87/2024/ND-CP on administrative penalties for price management violations. The resolution takes effect on the date of signing (3 March 2026). When conflicting provisions exist across regulatory texts, the provision with higher legal authority prevails.

Ho Chi Minh City Tax Department confirmed that companies which had chosen to declare real estate rental tax on an annual basis (under Circular 40/2021/TT-BTC) but are now required to switch to per-payment-period declarations under Decree 68/2026/ND-CP must re-file for periods from the beginning of 2026. The Tax Department confirmed that the annual declaration must be replaced with supplementary/amended filings for each payment period (January, February), with the deadline for adjusted filings and payment set at 20 April 2026. Companies are advised to contact their direct tax management authority for case-specific guidance and to comply with the referenced legal documents.

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.

The Ministry of Finance responds to a question about e-invoice timing and required documentation for State Treasury payments in connection with drug procurement contracts by state-budget healthcare units. The question asks whether a seller may issue an invoice after acceptance/handover, when the purchasing unit has not yet received payment from the State Treasury. Per official guidance, the State Treasury disburses funds to budget-spending units upon receipt of the required documents under Decree No. 347/2025/ND-CP. The payment request file does NOT include invoices, acceptance records, or contracts. The State Treasury does not receive or verify these documents. Under State Budget Law No. 89/2025/QH15, the head of a budget-spending unit is responsible for ensuring lawful, efficient use of the budget and compliance with spending conditions. For specific guidance on investment project reporting procedures and forms, units should contact the competent investment registration authority directly.