Knowledge base

Decree 147/2026/ND-CP, issued by the Government on May 7, 2026, provides detailed guidance for implementing National Assembly Resolution 29/2026/QH16, which sets out special mechanisms to resolve stalled and prolonged land projects tied to land-law violations that occurred before the 2024 Land Law took effect. The decree covers three main areas: correcting land-use certificates that were issued improperly, allowing continued land allocation or leasing for projects with investor-selection or land-management violations, and handling investment projects on land the State had wrongly recovered. For businesses, the most practically important provisions concern how additional land-use fees and land-rent payments are calculated when land-use purpose is adjusted, based on the difference between the new and old land prices at the time of adjustment, plus the procedures, required documents, and timelines for coordination among the Department of Construction, Department of Finance, Department of Agriculture and Environment, and the Land Registration Office. Investors whose projects face land-related legal issues from before the 2024 Land Law, such as incorrectly issued certificates, improper land recovery, or investor-selection violations, should review their project files to determine whether they qualify for this special mechanism. The decree took effect May 7, 2026 and remains in force until the special mechanisms under Resolution 29/2026/QH16 expire. Real estate developers and foreign investors with stalled projects should proactively contact the provincial Department of Finance or Department of Agriculture and Environment for specific procedural guidance.

On 6 May 2026, Deputy Prime Minister Ho Quoc Dung (on behalf of the Prime Minister) signed Decision No. 808/QD-TTg assigning 20 strategic technology development tasks, each tied to a major national problem, to 10 ministries and central agencies for 2026-2030: the Ministries of Agriculture and Environment, Industry and Trade, Health, Construction, Education and Training, National Defense, Public Security, Science and Technology, the State Bank of Vietnam, and the Vietnam Academy of Science and Technology. The task list follows the Strategic Technology List issued under Decision No. 21/2026/QD-TTg, spanning gene-edited crop and livestock breeds, next-generation veterinary and human vaccines, cell therapy, 3D-printed medical devices, energy security and smart grids, industrial self-reliance, high-speed rail construction, an AI-powered national education platform, a drone traffic management (UTM) system, sovereign domestic cloud computing, cybersecurity, sovereign AI capability, 5G/5G-Advanced networks, AI-based banking supervision, and earth-observation satellites. Each lead ministry must work with enterprises, research institutes, universities, and localities to finalize task scope and output targets by 30 June 2026, then organize implementation and remain accountable for progress and deliverables. Funding comes from the state budget (through the National Science and Technology Development Fund, the National Technology Innovation Fund, and ministries' annual budget estimates), combined with capital contributed by participating businesses, organizations, and the private sector. The Decision takes effect from its signing date (6 May 2026). This is an internal administrative decision assigning research-and-development tasks to state agencies, not a legal instrument on tax, e-invoicing, customs, or labor, so it creates no direct compliance obligation for most SMEs. It may be of interest mainly to technology enterprises, research institutes, or investors looking to participate as co-funders or research partners in these national strategic technology programs.

On May 5, 2026, Vietnam's Ministry of Industry and Trade issued Circular 24/2026/TT-BCT, setting out the Rules of Origin that implement the Vietnam-United Arab Emirates Comprehensive Economic Partnership Agreement (CEPA), signed October 28, 2024. Goods qualify as originating either by being wholly obtained in a member country (grown, raised, mined, etc. entirely within Vietnam or the UAE) or by undergoing sufficient working or processing, meaning a change in tariff classification at the 4-digit heading level (CTH) or a regional value content (QVC) of at least 35% of the ex-factory price. A 20% de minimis tolerance applies to non-originating materials that fail the tariff-shift test. Businesses trading between Vietnam and the UAE can prove origin to claim preferential tariffs through three channels: a UAE-VN Certificate of Origin (C/O) issued by the Import-Export Department or provincial People's Committees, a self-issued certification by an approved exporter, or a self-declaration for shipments valued at 500 USD or less. Certificates are valid for one year and must be submitted to customs within that period. The Circular also covers retroactive (back-dated) C/O issuance, replacement of lost or damaged certificates, tolerance for minor discrepancies, and an origin-verification process that gives the exporting country's authority up to six months to respond to a customs inquiry from the importing country. The Circular takes effect May 5, 2026, but applies retroactively: authorities may issue back-dated C/O for Vietnamese exports shipped from February 3, 2026, and customs will accept origin certificates for import declarations registered from that same date. This means businesses that already traded with the UAE in this window can still claim preferential tariff treatment. Exporters and importers dealing with the UAE, particularly SMEs and foreign-invested businesses building Middle East supply chains, should review their origin documentation now to take advantage of CEPA preferences.

Decree 143/2026/ND-CP, issued by the Government on 5 May 2026, sets out Vietnam's Special Preferential Import Tariff Schedule to implement the Comprehensive Economic Partnership Agreement (CEPA) between Vietnam and the United Arab Emirates (UAE) for the 2026-2027 period. The decree assigns preferential CEPA tariff rates to imported goods by 8-digit HS code, with two rate tiers: one for 2026 and a generally lower one for 2027. To qualify for the CEPA preferential rate, imported goods must meet three conditions: (1) be listed in the special preferential tariff schedule attached to the decree, (2) be imported directly from the UAE into Vietnam, and (3) be accompanied by a certificate of origin that satisfies the CEPA's rules of origin and current Vietnamese law. Goods moving from Vietnam's non-tariff zones into the domestic market must also satisfy conditions (1) and (3), without needing the direct-import-from-UAE condition. The decree takes effect from its signing date (5 May 2026) through 31 December 2027, but includes an important retroactive provision: for customs declarations registered between 3 February 2026 (when the CEPA itself took effect) and the decree's effective date, if the goods met the preferential conditions but importers paid duty at a higher rate, customs authorities will process a refund of the overpaid tax under tax administration rules. Businesses importing from the UAE should review customs declarations from this window to claim any eligible refunds.

The Government issued Resolution 25/2026/NQ-CP on 30 April 2026, effective 1 May 2026 to 30 June 2026, extending the application of Decree 72/2026/ND-CP (9 March 2026), which reduced preferential import duty rates on petroleum products and certain petroleum feedstocks. Specifically, the preferential (MFN) import duty rate on the following HS codes is maintained at **0%** until 30 June 2026: stripped crude distillates (HS 2710.19.20), other medium oils and preparations (HS 2710.19.89), and other liquefied petroleum gas (HS 2711.19.00). From 1 July 2026 onward, the standard rates under the preferential tariff schedule attached to Decree 26/2023/ND-CP will resume.

Circular 33/2026/TT-BTC issued by the Ministry of Finance on March 30, 2026, effective from May 1, 2026, regulates the financial regime of Vietnam Deposit Insurance (DIV). This document establishes the legal framework governing the financial operations of the deposit insurance organization, including revenue sources, expenses, fund management, accounting procedures, and financial reporting. This regulation primarily applies to Vietnam Deposit Insurance and credit institutions participating in deposit insurance schemes. For SMEs, this Circular has indirect impact through its influence on the financial and banking system with which businesses transact. When the deposit insurance system operates efficiently and transparently, it builds confidence among depositors and ensures banking system safety, thereby stabilizing the business environment for enterprises. Businesses do not need to undertake direct compliance procedures related to this Circular, as it governs the internal operations of DIV. However, understanding the deposit insurance mechanism helps businesses assess risks when selecting banks for deposits and manage their cash flow more securely.

Consolidated Document No. 18/VBHN-BCT, issued by the Ministry of Industry and Trade, merges Circular No. 49/2025/TT-BCT (dated September 9, 2025) with amendments in Circular No. 12/2026/TT-BCT (dated March 9, 2026) into a single, unified statement of the Rules of Origin under the ASEAN-Korea Free Trade Agreement (AKFTA). It takes effect on May 1, 2026 and applies to Certificate of Origin (C/O) issuing bodies, import-export traders, and any organization or individual involved in determining the origin of goods traded with Korea. The core content sets out three routes for goods to qualify as AKFTA-originating and receive preferential tariff treatment: (1) wholly obtained goods (grown, raised, or extracted entirely within one member country); (2) meeting a minimum Regional Value Content (RVC) of 40% of FOB value, or a 4-digit tariff classification change (CTH); or (3) satisfying the Product Specific Rules listed by HS code in Appendix I. The circular also sets a 10% de minimis threshold for non-originating materials that fail the CTH test, cumulation rules allowing origin to carry across ASEAN and Korea, and a list of minor processing operations (packaging, labeling, simple assembly, etc.) that do not by themselves confer origin. For import-export businesses, the most operationally important part covers the process for obtaining, verifying, and using Form AK Certificates of Origin: in Vietnam, C/O issuance is handled by the Import-Export Department (Ministry of Industry and Trade) and provincial People's Committees; the C/O must be submitted to the importing country's customs within 12 months of issuance; shipments with an FOB value under 200 USD are exempt from submitting a C/O; and the importing country's customs may request a post-issuance verification within 6 months if authenticity is in doubt. Businesses exporting to Korea under AKFTA preferences should review their origin documentation and Form AK C/O application process against this consolidated text starting May 1, 2026.

Circular 12/2026/TT-BCT dated 09/03/2026 (effective 01/05/2026) from the Ministry of Industry and Trade (MOIT) abolishes 22 legal normative documents in full and partially revokes provisions in 5 additional documents covering electricity, coal, chemicals, food safety, and rules of origin. Fully abolished documents include old regulations on coal stockpile inventory, coal trading conditions, electrical equipment inspection, electricity license procedures, residential electricity purchase contracts, and joint circulars on industry organizational functions and cross-agency enforcement of smuggled goods. Partially revoked provisions relate to updates to delegated authority for issuing certificates of origin and rules of origin under various FTAs. The revocation is part of a systematic legal review under the Law on Promulgation of Legal Normative Documents No. 64/2025/QH15, aimed at reducing administrative burdens and aligning the regulatory framework with newly reorganized government bodies.

On 29 April 2026 the Government issued Resolution 18/2026/NQ-CP on cutting, decentralizing and simplifying administrative procedures and business investment conditions under the management of the Ministry of Culture, Sports and Tourism. The Resolution moves a number of procedures from the Ministry down to provincial culture authorities or provincial People's Committees, such as issuing copyright and related-rights assessment organization certificates, approving international performing-arts events, amending and extending social network service and online game licenses, confirming printing activity registration, and re-issuing publication import licenses. At the same time, the Resolution abolishes a series of procedures that are no longer needed, including re-issuance of broadcasting channel licenses, the requirement for foreign advertising or cross-border information providers to notify their contact details in Vietnam, and the requirement for press agencies to notify their social media accounts, while also simplifying business conditions for performing-arts organizers. The Resolution is effective from 29 April 2026 through 1 March 2027, with the decentralization content in Appendix I effective from 1 June 2026. This is an administrative-reform document covering the culture, sports, tourism and media sectors. It contains no provisions on VAT, CIT, e-invoicing, accounting standards, labor, or customs. As a result it falls outside RegHub's core scope and has been flagged as not suitable for publication on the platform.

Circular 22/2026/TT-BCT, issued by the Ministry of Industry and Trade (MOIT) on April 29, 2026 and effective the same day, sets out the internal process for planning, drafting, appraising, and publishing or issuing Vietnamese national standards (TCVN) and national technical regulations (QCVN) in sectors under MOIT's management. It is based on the Law on Standards and Technical Regulations (as amended in 2018 and 2025) and Decree No. 22/2026/ND-CP, which implements that law. In essence, this is an internal division-of-responsibility document among MOIT units - chiefly the Department of Innovation, Green Transition and Industrial Promotion (the focal point managing the TCVN/QCVN system) and the Legal Affairs Department (which leads appraisal of draft Circulars issuing QCVN) - rather than a rule that creates new compliance obligations directly for businesses. It fixes deadlines for five-year and annual TCVN/QCVN development plans, an appraisal-council procedure, mandatory consultation with the Ministry of Science and Technology, and steps for amending, repealing, or correcting existing standards and regulations. Manufacturers and importers of goods in MOIT-regulated sectors (electricity, chemicals, industrial materials, etc.) do not need to take any action under this Circular itself, but may want to watch the annual QCVN development plan - published on the National Database on Standards, Metrology and Quality and MOIT's web portal - to anticipate new technical regulations that could later require conformity certification (hop quy). The Circular replaces Circular No. 46/2014/TT-BCT dated December 3, 2014.

The Ministry of Industry and Trade issued Circular 21/2026/TT-BCT on 28 April 2026, effective 29 April 2026, revoking the term "kerosene" (dầu hỏa) from Article 1.2 of Circular 18/2025/TT-BCT on petroleum retail business regulations. This revocation implements Conclusion 14-KL/TW of the Politburo dated 20 March 2026 on ensuring fuel supply and price stability. The effect is that kerosene is no longer within the scope of the amendments introduced by Circular 18/2025. This is a technical legal document affecting petroleum distribution businesses and is not directly related to general enterprise tax or accounting obligations.

President To Lam signed Presidential Order No. 01/2026/L-CTN on 26 April 2026 to formally promulgate the Law on Access to Information No. 01/2026/QH16, passed by the 16th National Assembly at its first session on 23 April 2026. This is the promulgation order accompanying the substantive Law. This is a purely formal promulgation order with no substantive content on taxation or business finance.