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The Ministry of Finance confirmed that Circular No. 19/2003/TT-BTC on treasury share management in joint-stock companies has been **revoked** by Circular No. 96/2025/TT-BTC dated 24 October 2025 (effective 15 December 2025). Accordingly, applying Circular 19/2003 to purchase treasury shares for employee bonus purposes **no longer has a legal basis**. Furthermore, the Enterprise Law 2020 (as amended in 2022 and 2025) does not have specific provisions on treasury shares or employee bonus shares. Share offering is governed by Articles 123-125, and share buybacks by company decision are governed by Article 133 of the Enterprise Law. The Ministry of Finance advises businesses to study the Enterprise Law 2020 and apply it in accordance with their specific circumstances.

This is a consolidated document issued by the Ministry of Construction, merging Circular No. 05/2024/TT-BXD (effective August 1, 2024) with three subsequent amendments (Circulars 09/2025/TT-BXD, 32/2025/TT-BXD, and 08/2026/TT-BXD) into a single, easy-to-reference text. It details provisions of the 2023 Housing Law, covering: a requirement for foreign individuals who own housing in Vietnam to notify the commune-level People's Committee before leasing their property; conditions for individuals building multi-story, multi-unit houses for lease (construction permits, fire safety); template forms proving eligibility and income conditions for purchasing, hire-purchasing social housing or accessing preferential loans to build or renovate housing; formulas for provincial housing development program and plan budgets; template contracts for sale, lease, and hire-purchase of social and resettlement housing; and a standard training curriculum for condominium operation and management staff, together with the full Condominium Management and Use Regulation attached as an appendix. Because this is a consolidated text rather than a new circular, it does not by itself create new legal obligations - it simply restates existing Housing Law rules in one unified, readable version. The parties most affected are real estate businesses, housing project investors, condominium operating units, condominium management boards, individuals or households seeking to buy, lease, or hire-purchase social housing, and foreign individuals who own housing in Vietnam. This content sits within the housing, construction, and real estate sector and does not directly touch VAT, CIT, e-invoicing, labor, or customs obligations, which are RegHub's core coverage areas for SME owners and accountants. It is therefore assessed as outside the platform's core content scope.

The State Bank of Vietnam has issued Consolidated Document 41/VBHN-NHNN, merging Circular 21/2024/TT-NHNN (effective July 1, 2024) with amendments under Circular 85/2025/TT-NHNN (effective December 31, 2025), providing a comprehensive framework for letter of credit (L/C) operations and related banking services offered by commercial banks, cooperative banks, and foreign bank branches. The regulation sets out the conditions customers must meet to request issuance, confirmation, negotiation, or reimbursement of an L/C (legal capacity, a viable capital-use plan, and financial capacity to pay); caps interest rates on overdue balances (no more than 150% of the in-term rate) and late-payment interest (no more than 10% per year); requires banks to publicly post their fee schedules; and permits electronic L/C operations subject to minimum security, authentication, and customer-record retention standards. For import-export businesses and foreign investors, this is the foundational text to understand before negotiating contracts settled by L/C: the credit amount cannot exceed the value of the underlying sale contract or the L/C itself, the issuing currency must match the payment currency in the contract, and non-resident customers can only obtain issuance or confirmation when they meet additional conditions on capital contribution, full collateral, or a resident beneficiary. The most notable change in this consolidation is a procedural update to which State Bank unit receives banks' internal L/C regulations (now the Credit Institution Supervision Department and regional State Bank branches) - reflecting the State Bank's internal restructuring rather than a substantive change to L/C operations themselves.

Consolidated Document No. 47/VBHN-VPQH combines the full text of the Law on Consumer Rights Protection No. 19/2023/QH15 (passed June 20, 2023, effective July 1, 2024) with the amendment introduced by the Cybersecurity Law No. 116/2025/QH15 (effective July 1, 2026). The amendment is mostly technical: it replaces 'information safety and security' with 'network security' in Articles 15 and 19, replaces 'information safety' with 'information security' in Article 16, and deletes the phrase 'network information safety,' in Article 19. This is a reference compilation prepared by the National Assembly Office, not a new law, but it is the most complete single text of a business's consumer-facing obligations under Vietnamese law. The law sets out core duties for every business that sells to consumers - household businesses, SMEs, and e-commerce platforms alike: guarantee the safety, quality, and accuracy of advertised products and services; protect consumer personal data (publish a data-collection policy, obtain consent before use, report a system security incident within 24 hours); keep standard-form contracts and general terms transparent and accessible; run a clear and honored warranty policy; and issue invoices or proof of transaction on request. Chapter III adds obligations specific to remote transactions (phone and online sales) and transactions on intermediary digital platforms - platform operators must publish a designated contact point and operating rules, and may not manipulate or hide consumer reviews. Because this is a consolidation of an already-effective law, SMEs and e-commerce operators do not face brand-new obligations overnight, but should check data-protection policies, complaint-handling procedures, and standard contracts against the 'network security' terminology that takes effect July 1, 2026, and can use this document as a single reference for their consumer-protection compliance duties.

Decision 1092/QD-BTC issued by the Ministry of Finance on May 13, 2024, announces the results of systematizing all legal normative documents under the Ministry's state management scope for the period 2019-2023. This is an important document that helps businesses, especially small and medium enterprises (SMEs), gain a comprehensive overview of all legal regulations related to taxation, budget, accounting, auditing, pricing, national reserves, and other fields managed by the Ministry of Finance. This systematization clarifies which documents remain valid, which have expired, and which require amendments or supplements, thereby facilitating businesses in consulting and properly complying with current legal regulations. The decision takes effect immediately from the signing date, helping SME owners easily grasp the most updated legal framework for business operations, tax declarations, financial reporting, and other obligations with tax and financial authorities. For SMEs, this decision is significant in ensuring legal compliance and avoiding legal risks arising from incorrectly applying expired documents or missing new regulations. Business owners should monitor the list of documents announced with this decision to stay updated on changes in financial, tax, and accounting policies in a timely manner.

Ho Chi Minh City Tax Department responded to a query about VAT rates for domestic distribution and retail of pet food (HS 23091010) and animal feed raw materials (HS 2301.10.00) imported from South Korea. The question concerns whether these qualify as VAT-exempt "animal feed" under Clause 3, Article 5 of VAT Law No. 48/2024/QH15. However, the HCM Tax Department did not provide specific guidance, instead directing the business to submit a formal written request to their directly managing tax authority for case-specific guidance. The response did not clarify the applicable domestic sales VAT rate. Key point: import VAT (0% with C/O or 5% without C/O) and domestic sales VAT may differ, and the legal distinction between pet food and livestock feed under applicable law requires clarification.

The Ministry of Science and Technology has published Consolidated Text 13/2026/VBHN-BKHCN, merging the original Prime Minister's Decision 12/2023/QD-TTg (effective 1 July 2023) with amending Decision 02/2026/QD-TTg (effective 8 January 2026, part of the Ministry's administrative-simplification program). It governs the authority, application dossier, and procedure for issuing, reissuing, and amending the Certificate of Encouraged Technology Transfer - a document required for investment projects that receive technology under the government's List of Encouraged Technologies, particularly projects seeking special investment incentives under Article 20 of the Investment Law. The Ministry of Science and Technology issues the certificate for projects whose investment policy falls under the authority of the National Assembly or the Prime Minister, or projects eligible for special investment incentives; provincial science and technology departments handle all other local projects. Applicants (the technology transferor or transferee) submit a dossier - application form, the technology transfer agreement, a technical explanation, an implementation report, and corporate legal documents - only after the technology has actually been deployed and has produced output. The 2026 amendment significantly shortened processing: 2 working days to check dossier completeness, 3 days to form the advisory evaluation council, 5 days for the council to meet, and 2 days for the final decision. It also removed one dossier item and replaced three application forms (Forms 01, 08, 09), letting receiving agencies pull data from existing government databases instead of requiring businesses to resubmit documents already on file. For SMEs and foreign investors receiving or planning to receive advanced technology transfers, this certificate is the mandatory legal basis for qualifying for special investment incentives. The streamlined procedure cuts waiting time and compliance cost, but businesses must use the updated application forms introduced by Decision 02/2026/QD-TTg when filing for a new, amended, or reissued certificate.

Consolidated Document No. 10/VBHN-BKHCN (dated December 31, 2025, certified by the Ministry of Science and Technology) merges Circular No. 05/2022/TT-BTTTT with its amending Circular No. 02/2025/TT-BTTTT, both originally issued by the Ministry of Information and Communications. It provides detailed guidance for implementing the information and communications technology (ICT) component (Content 09 of Sub-Component 02 and Content 02 of Sub-Component 08) of the National Target Program for New Rural Development 2021-2025. The main content covers establishing and upgrading commune-level loudspeaker broadcasting stations and digitizing production equipment for district-level radio-television facilities; developing broadband telecom infrastructure and Internet of Things (IoT) connectivity for agriculture and rural areas; expanding online public administrative services and inter-agency data sharing; training commune officials in digital skills and information security; popularizing digital literacy among rural residents; and assigning digital address codes to homes and government offices. This is a public-investment program and internal implementation guideline for ministries and provincial People's Committees carrying out the rural development program. It does not impose tax, accounting, invoicing, labor, or customs compliance obligations on businesses, so it has little direct relevance to SME owners, accountants, or foreign investors, although it does touch indirectly on developing digital platforms for e-commerce and electronic payments in rural areas.

The Ministry of Finance addresses salary fund composition for contract workers at self-financing public service units: the fund base for bonus/welfare allocations includes grade-and-step pay plus state-mandated allowances, incremental pay from salary upgrades, and task-based contract payments, per Decree 60/2021/ND-CP Article 16(1)(a) and Circular 56/2022/TT-BTC Article 10(1)(a). Regarding the specific question on occupational hazard allowances for contract workers at hospitals, the Ministry of Finance redirects the enquirer to the Ministry of Home Affairs and Ministry of Health, which have jurisdiction over that policy.

This is the consolidated text of Decree No. 06/2021/ND-CP dated January 26, 2021, on quality management, construction execution, and maintenance of building works, compiled by the Ministry of Construction together with three subsequent amending decrees: Decree 35/2023/ND-CP, Decree 175/2024/ND-CP, and Decree 14/2026/ND-CP (effective January 15, 2026, mainly cutting and simplifying administrative procedures). A consolidated document does not create new law; it merges all currently effective provisions into a single reference text. The decree defines construction-industry terms (technical instructions, as-built drawings, testing, monitoring, inspection, appraisal, maintenance, and more); classifies and grades construction works; sets out the responsibilities of investors, construction contractors, material suppliers, and consulting contractors for quality, schedule, volume, and labor-safety management during construction; provides separate rules for EPC general-contractor arrangements, turnkey contracts, and public-private partnership (PPP) projects; lays out a 12-step construction-management sequence (from site handover through final handover); and assigns inspection authority over project acceptance (nghiem thu) to provincial construction agencies and specialized ministries depending on project type. The 2026 update adds a principle giving electronic administrative-procedure results the same legal value as paper documents. This is a specialized construction-industry technical decree aimed mainly at project investors, construction contractors, supervision consultants, and real-estate/construction enterprises. Its content does not directly touch VAT, corporate income tax, e-invoicing, general labor law, or customs, so it falls outside RegHub's core scope (tax, accounting, invoicing, customs, labor, and investment/financial regulation for SME owners and accountants). Recommend flagging for editorial review rather than auto-publishing.

Consolidated Document No. 81/VBHN-VPQH consolidates the Law on Public-Private Partnership Investment No. 64/2020/QH14 (effective 1 January 2021) together with 7 amending laws: Law 03/2022/QH15, Law on Water Resources 28/2023/QH15, Law on Roads 35/2024/QH15, Law 57/2024/QH15, Law 90/2025/QH15, Law on High Technology 133/2025/QH15, and Law on Rehabilitation and Insolvency 142/2025/QH15. The Law governs the full PPP investment cycle - from project preparation and investor selection, through contracting (BOT, BTO, BOO, O&M, BTL, BLT, BT and mixed contracts), to implementation, audit, and contract termination. This is a legal instrument for large-scale infrastructure investment (transport, health, education, energy, and other public investment sectors) and is not directly relevant to the routine tax obligations of SMEs.

The Ministry of Industry and Trade issued Consolidated Document No. 11/VBHN-BCT on 2 March 2026, integrating Circular 04/2020/TT-BCT and amending Circular 08/2026/TT-BCT (effective 25 February 2026). The document governs the full auction procedure for tariff-rate quotas (TRQ) on the importation of used vehicles from CPTPP member countries. TRQs are allocated through a competitive auction mechanism held annually in Q1 (no later than 15 April). Successful bidders are notified within 14 days and must present the Ministry's allocation notice to customs authorities when importing. Vehicles must satisfy CPTPP rules of origin with valid certificates, and must meet Vietnam's technical, safety, and environmental standards. The annual quota increases progressively from 66 vehicles (2020) to 150 vehicles (2034), then remains fixed from 2035 onward. Annex I was updated to replace the term "engine capacity (công suất)" with the correct term "engine displacement (dung tích)" pursuant to Circular 08/2026.