Knowledge base

Decree 362/2025/ND-CP, effective from January 1, 2026, provides detailed regulations for implementing the Law on Fees and Charges. This document specifies fees and charges payable when conducting administrative procedures and using public services at state agencies. This decree directly impacts small and medium enterprises (SMEs) when performing procedures such as business registration, license applications, certifications, intellectual property registration, customs procedures, and other public services. The new regulations enhance transparency regarding fee and charge levels and collection methods, enabling businesses to more accurately estimate compliance costs. Businesses should note the updated fee and charge levels applicable from early 2026 to adjust financial plans and ensure proper compliance. Understanding these regulations helps avoid risks related to late payment or incorrect payment of fees and charges as prescribed.

From 1 January 2026, Circular No. 99/2025/TT-BTC on the enterprise accounting regime took effect, eliminating Account 161 (Non-business Expenditure) and Account 461 (Non-business Fund Source). The Department of Accounting and Auditing Supervision (Ministry of Finance) advises that the transfer of balances depends on the underlying nature of the funds received from the state. Three scenarios apply: (1) if the amounts are collected or disbursed on behalf of the state, transfer to Account 138 (Other receivables) and Account 338 (Other payables); (2) if the amounts are subsidies to reduce production and business costs, record as a reduction of the relevant costs; (3) if the amounts represent a state procurement order (where the state is the customer), record as accounts receivable or advance receipts from customers. Because the question did not clearly describe the nature of the funds, the Department had insufficient basis to provide specific guidance and asked the enterprise to review the nature of each amount before applying the correct accounting treatment.

The Ministry of Finance clarifies that public service units (Group 2 autonomy) retaining admission fee revenue may use the retained amount to cover operational costs for service delivery and fee collection, based on an approved budget plan, covering both recurring and non-recurring expenditure categories as listed in Article 5.2 of Decree 362/2025/ND-CP. Unspent retained fee amounts may be carried forward to subsequent years. If an amount remains unspent after five consecutive years, the unit must remit it to the state budget. Decree 362/2025/ND-CP does not specifically govern allocation to internal funds such as the development fund, income supplement fund, welfare fund, or bonus fund. Budgeting, execution, and settlement of revenues and expenditures must comply with state budget law and the unit's applicable financial autonomy mechanism under Decrees 60/2021/ND-CP and 111/2025/ND-CP.

This is a consolidated document issued by the State Bank of Vietnam (SBV) on 23 January 2026, merging Circular No. 22/2014/TT-NHNN with three subsequent amendments (Circulars 21/2015, 12/2018, and 85/2025) into a single reference text. It guides commercial banks on lending under Decree No. 67/2014/ND-CP on fisheries development policy, specifically loans to build or upgrade offshore fishing vessels and offshore fishing-logistics vessels, plus working-capital loans for offshore fishing operations. The document sets loan conditions (newly built vessels must have a main engine capacity of 400CV or more; vessel owners must be on a list approved by the provincial People's Committee), loan limits and interest rates (partially subsidized by the State Budget per Ministry of Finance guidance), loan terms, collateral (the vessel itself), debt classification and risk-handling rules for force-majeure situations, and a mechanism for transferring a loan from an old vessel owner unable to complete the project to an approved new owner. The most recent amendment (Circular 85/2025/TT-NHNN, effective 31 December 2025) only updates the names of the internal SBV units responsible for implementation (the Credit Department for Economic Sectors, Monetary Policy Department, SBV Inspection, Banking Supervision Agency, and regional SBV branches) following an organizational restructuring, without changing the underlying lending policy. This is a narrow, sector-specific credit program for fishing vessel owners and the commercial banks financing them, not a general tax, accounting, e-invoice, customs, or labor rule applicable to typical SMEs.

The State Bank of Vietnam (SBV) has issued Consolidated Document No. 39/VBHN-NHNN, merging Circular No. 01/2016/TT-NHNN (effective 22 February 2016), which guides lending policy for supporting industry development, with the amendments introduced by Circular No. 85/2025/TT-NHNN (effective 31 December 2025). This is a technical consolidation for ease of reference and does not create new legal obligations. The core policy is unchanged: credit institutions and foreign bank branches lending to projects that produce supporting-industry products on the priority list (under Decree 111/2015/ND-CP) must apply short-term VND interest rates that do not exceed the ceiling set periodically by the SBV Governor. Small and medium enterprises (SMEs) borrowing with a guarantee from an eligible credit guarantee organization (such as the SME Credit Guarantee Fund or the Vietnam Development Bank) may also be considered for loans of up to 70 percent of the project's investment capital. The changes introduced by Circular 85/2025/TT-NHNN are mainly organizational: they update the legal basis to reference the SBV Law, the 2024 Law on Credit Institutions (No. 32/2024/QH15, as amended by Law No. 96/2025/QH15) and Decree 26/2025/ND-CP, and rename the receiving unit for reports from the 'Banking Supervision Agency' to the 'Department of Credit Institution Supervision' following an SBV restructuring. SMEs and enterprises investing in supporting-industry projects should update the address for their quarterly reports (Forms 01 and 02, due before the 10th of the month following each reporting quarter) and reference the updated legal basis when preparing loan or credit guarantee applications.

The State Bank of Vietnam has issued Consolidated Document No. 35/VBHN-NHNN (dated January 23, 2026), which compiles the full text of Circular 11/2013/TT-NHNN on housing support loans under Government Resolution 02/NQ-CP (January 7, 2013), together with all subsequent amendments made by Circular 32/2014/TT-NHNN, Circular 25/2016/TT-NHNN, and most recently Circular 85/2025/TT-NHNN (effective December 31, 2025). This is a reference consolidation, not a new legal rule - it lets readers see the entire amendment history of the original circular in a single document. The housing support loan program uses refinancing capital from the State Bank, channeled through state-owned commercial banks and a limited set of designated joint-stock banks, to subsidize interest rates for individuals buying, renting, or rent-purchasing social housing or affordable commercial housing (under 70 sqm, priced below VND 15 million/sqm, or with a total contract value not exceeding VND 1.05 billion), as well as for enterprises developing social housing projects. The maximum lending rate is 6% per year, reset annually; the subsidized-rate period runs up to 15 years for individual homebuyers, 10 years for new-build or renovation loans, and 5 years for enterprise and household social-housing investment loans. New refinancing disbursements stopped back in 2016 and only apply to credit contracts signed before March 31, 2016 - banks now simply manage and wind down existing balances, with a final repayment deadline of June 1, 2031. For SME owners generally, the practical impact of this document is minimal since the program has been closed to new lending since 2016. The most recent update, Circular 85/2025/TT-NHNN, mainly updates legal citations to reflect the new SBV Law, Credit Institutions Law, and Decree 26/2025/ND-CP, revises the refinancing procedure in Article 8, and reissues the appendix form templates - it does not touch tax, accounting, e-invoicing, labor, or customs rules. Enterprises still holding social-housing project loans under the old refinancing scheme, and the participating commercial banks, should note the repayment timelines running through 2031.

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.

The State Bank of Vietnam has issued Consolidated Document No. 26/VBHN-NHNN, merging Decision 17/2004/QD-NHNN with three rounds of amendments (2011, 2015, and most recently Circular 75/2025/TT-NHNN, effective December 31, 2025) governing payment methods for trade in goods and services at Vietnam-Cambodia border areas. The rules apply only to transactions conducted at the border areas themselves, not to Vietnam-Cambodia trade in general. The affected parties are Vietnamese enterprises, licensed household import-export traders, border residents, commercial banks operating in border provinces, and Cambodian trading partners. Five payment methods are permitted: bank transfer in freely convertible currency, payment via a Cambodian trader's VND or foreign-currency account at a Vietnamese bank, payment via VND-KHR accounts between banks of the two countries, cash payment in VND or KHR (with a customs declaration requirement when carrying cash across the border), and barter. The most notable change in this update is administrative in nature: the term 'State Bank Branch of the province' was renamed 'State Bank Regional Branch' to reflect the central bank's reorganization, one now-unused payment method (point d of Article 3 and all of Article 8) was repealed, and the periodic reporting template was replaced. Businesses engaged in Cambodia border trade and the banks that serve them should update their reporting templates and the name of the recipient agency, but the update does not create significant new obligations.

Decree 365/2025/ND-CP issued by the Government on December 31, 2025, effective the same date, provides detailed regulations on supervision, inspection, evaluation, classification, reporting, and public disclosure of information regarding state-owned enterprises and enterprises with state capital investment. This decree aims to strengthen state management of state-owned enterprises, ensuring transparency and efficiency in the use of state capital. The decree establishes a comprehensive legal framework for monitoring and managing state capital in enterprises, including mechanisms for regular and ad-hoc inspections, performance evaluation criteria, enterprise classification processes, reporting regimes, and information disclosure requirements. These regulations apply to state-owned enterprises, joint-stock companies with state capital, and organizations assigned to manage state capital. For private enterprises and SMEs without state capital, this decree has indirect impact when they are business partners, suppliers, or customers of state-owned enterprises. Understanding the supervision, reporting, and disclosure requirements will help private businesses grasp the operational mechanisms and transparency requirements when transacting with the state-owned enterprise sector. The enhanced disclosure requirements may also create more predictable business environments when dealing with state enterprises.

Consolidated document 22/VBHN-NHNN (certified January 19, 2026) merges Circular 24/2019/TT-NHNN (effective January 18, 2020) with its amending Circular 76/2025/TT-NHNN (effective December 31, 2025) from the State Bank of Vietnam (SBV). It governs SBV refinancing of credit institutions -- commercial banks, cooperative banks, and finance companies -- in the form of re-lending secured by the institution's own credit dossiers. Under this mechanism, the SBV lends VND to a credit institution in two scenarios: (1) liquidity support, when the institution has trouble meeting payment obligations, and (2) funding support for lending to sectors the Government wants to encourage through monetary-policy tools. Loans run under 12 months, carry the refinancing rate the SBV announces from time to time, and are capped at 60 percent of the outstanding principal of the loans listed in the pledged credit dossier. The Circular also sets detailed eligibility conditions, extension rules, application procedures, periodic reporting duties, and remedies for late repayment or violations. This is an internal operational document governing the SBV's relationship with credit institutions (banks and finance companies); it does not create tax, invoicing, customs, or labor obligations for ordinary businesses. It therefore has little direct relevance to SME owners, accountants, or foreign investors, and mainly serves banks and finance companies dealing with SBV refinancing.

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.