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Circular 40/2026/TT-BTC issued by the Ministry of Finance on April 6, 2026, effective from April 7, 2026, stipulates the exemption of certain fees to support businesses operating in the transportation sector. This is an important preferential policy aimed at reducing compliance costs and operational expenses for transport enterprises. This document is issued in the context of the Government continuing to implement solutions to support businesses, especially small and medium-sized enterprises in the transportation industry - a sector heavily affected by fuel costs, maintenance expenses, and various administrative fees. The exemption and reduction of fees will help businesses have additional resources to maintain operations, invest in vehicle upgrades, and improve service quality. Businesses operating in passenger transport, freight transport, logistics, and related services need to understand the fees that are exempted under these regulations to legally and effectively take advantage of these incentives. The circular takes effect immediately one day after promulgation, demonstrating the urgency of this support policy.

Prime Minister Decision 15/2026/QD-TTg dated 6 April 2026 regulates the management and use of on-lending fees from ODA borrowings and the allocated portion of government guarantee fees collected by the Ministry of Finance for 2026-2030. The purpose is to apply these fees to support public debt management and international economic activities. On-lending fees and guarantee fees are allocated at specified ratios (40% into a particular fund), aimed at managing ODA borrowings at appropriate cost and risk levels while maintaining safe public debt indicators. This is an internal regulation governing the Ministry of Finance's financial operations in public debt management. The document does not directly affect the tax or financial obligations of SMEs.

Decree No. 133/2026/ND-CP, issued on April 6, 2026, sets out detailed administrative penalties for violations in Vietnam's electricity sector, replacing earlier rules to align with the 2024 Electricity Law (Law No. 61/2024/QH15). It applies to all Vietnamese and foreign organizations and individuals operating in the electricity sector, including power generation, transmission, distribution, wholesale and retail electricity units, as well as electricity end users. The maximum fine is VND 100 million for individuals and VND 200 million for organizations per violation. The decree sets specific fine brackets for each category of violation: electricity operating license violations (up to VND 200 million for unlicensed operation by organizations), violations in developing self-produced, self-consumed rooftop solar and wind power connected to the grid, violations in power generation, transmission and distribution (substandard metering equipment, failure to report operational data), violations in wholesale and retail electricity trading (selling at incorrect prices, failing to sign contracts on time, unauthorized electricity import or export), and violations by electricity users (electricity theft, unauthorized tampering with connections, obstructing inspections). Beyond fines, the decree also allows confiscation of violating equipment and remedial measures such as forfeiture of illegal gains, forced dismantling of unauthorized wind or solar power plants, and restoration of the original condition. For businesses operating in the power sector (generation, transmission, distribution, wholesale, retail), this is an important legal framework to review to avoid heavy fines and license revocation risk. For ordinary electricity-using businesses, the relevant content is mainly about using electricity for its intended purpose, not tampering with metering equipment, and cooperating with inspections. The decree does not touch on tax, accounting, e-invoicing, labor, or customs matters, so it falls outside the platform's core coverage focus.

On April 2, 2026, Deputy Prime Minister Nguyen Chi Dung signed Decision No. 604/QD-TTg approving amendments to Vietnam's Science, Technology and Innovation Development Strategy to 2030, replacing the 2022 Decision No. 569/QD-TTg. The revised Strategy places enterprises at the center of the national innovation system, targeting by 2030 total social investment in R&D of at least 2% of GDP, high-tech products accounting for at least 50% of export value, and the formation of 5-10 regionally competitive technology enterprises in strategic fields such as artificial intelligence, semiconductor chips, and big data. For businesses, especially technology companies and foreign-invested enterprises, the Strategy signals several notable policy directions: a controlled testing (sandbox) mechanism for new technologies and business models (AI, blockchain, digital assets, drones); outstanding tax and credit incentives for leading technology enterprises; a new Strategic Industry Development Investment Fund; and public procurement preference for «Make in Vietnam» products. The government also encourages enterprises to co-fund at least 30% of the budget for technology application tasks. This is a high-level strategic planning document - it does not yet set specific tax rates, procedures, or binding compliance deadlines for individual businesses. The tax, credit, and sandbox mechanisms it references will be detailed in separate legal instruments going forward. Technology and R&D businesses should monitor upcoming implementing guidance from the Ministry of Science and Technology and the Ministry of Finance to access preferential funding and participate in strategic technology commissioning programs.

The Quang Ninh Tax Department provided guidance on calculating land use fees when converting 152 sqm of garden land to residential use, in a case where the current owner purchased an entire plot comprising 300 sqm of residential land (previously granted within quota limits to the former owner) and 152 sqm of garden land. The Department of Economics, Infrastructure and Urban Affairs determined that of the 152 sqm, the first 120 sqm is assessed at 30% (first-time within-quota rate) and the remaining 32 sqm at 50% (one-time-over-quota rate). Under Article 5 of Resolution 254/2025/QH15 (land use fee refund) and Decree 43/2014/ND-CP (residential land quotas): Since the 300 sqm residential quota was already fully used for this plot under the previous owner, the conversion of the garden portion by the current owner is assessed under the over-quota rate framework. The tax office is required to issue a land use fee notice within 5 working days of receiving the information transfer form from the land management authority.

Circular No. 11/2026/TT-BKHCN, issued by the Ministry of Science and Technology on 31 March 2026, sets out the standard form templates used in the dossier for technology appraisal in special cases, and for State purchase and dissemination of technology. It implements Decree No. 101/2026/ND-CP (issued the same day), which details the Law on Technology Transfer No. 07/2017/QH14 (as amended by Law No. 115/2025/QH15) and the Law on Science, Technology and Innovation No. 93/2025/QH15. The circular issues 10 forms attached in an appendix: application for appraisal, technology description, notice of estimated appraisal cost, decision to establish the Technology Appraisal Advisory Council, council member assessment form, council meeting minutes, minutes evaluating real-world testing, notice of appraisal results, the State technology purchase and dissemination scheme, and the appraisal report for that scheme. It applies to state agencies managing technology transfer, organizations or individuals seeking special-case technology appraisal, and technology transferors, transferees, and disseminators. The circular takes effect from 1 April 2026. This is a purely procedural document providing administrative forms for a science-and-technology process; it does not create new tax, accounting, invoicing, labor, or customs obligations for the general business community.

Decree No. 100/2026/ND-CP (issued March 31, 2026) amends Decree No. 65/2023/ND-CP, which implements Vietnam's Intellectual Property Law on industrial property, to give effect to changes introduced by Law No. 131/2025/QH15. The most significant new rule addresses ownership of inventions and industrial designs created with the help of artificial intelligence (AI): a protection certificate can only be granted if a human demonstrably made a 'significant contribution,' judged against four specific criteria (defining the problem, selecting the input data, meaningfully refining the AI output, and deciding the final result). If these are not met, the creator retains only a right to use the creation, not exclusive ownership. The decree also introduces a fast-track examination process for patent applications covering strategic technologies or emergency-related inventions, and for trademark applications that are a mandatory condition for obtaining a business license - shortening the wait for protection certificates. In parallel, the Ministry of Science and Technology must build a national industrial property database, a geographical-indication management system, and a database tracking IP transaction values (useful for businesses valuing IP when raising capital or using it as loan collateral), while IP enforcement agencies are directed to invest in automated systems for detecting and acting on online infringement. This decree matters most to technology companies, R&D teams, patent and trademark owners, and foreign investors assessing Vietnam's IP protection framework. Businesses using AI tools in product development should keep records documenting human creative input to preserve their ability to obtain patents later. Note: the source extract used for this article is cut off before the effective-date clause, so the official effective date could not be confirmed here.

Decree No. 101/2026/ND-CP, issued on March 31, 2026, provides detailed guidance for implementing the Law on Technology Transfer No. 07/2017/QH14 as amended by Law No. 115/2025/QH15 and the Law on Science, Technology and Innovation No. 93/2025/QH15. The decree sets out the authority, dossier requirements and procedures for appraising or commenting on technology used in investment projects that involve technology on the Restricted Technology Transfer List, or projects posing environmental risk, at the stages of investment policy approval, investment registration certification, and investment decision. For businesses, particularly foreign investors and large enterprises undertaking projects with sensitive technology components, the investment dossier must now include a detailed explanation of the technology used, covering its origin, process flow diagram, risk factors, and mitigation measures. Appraisal outcomes are classified as one of three levels, "Satisfactory", "Not Yet Satisfactory", or "Unsatisfactory", and directly determine whether a project can proceed. The decree also governs technology transfer pricing and payment methods (including how net sale price is calculated after excluding value added tax, and the requirement for a technology valuation review when transfers occur between related parties under tax law), technology transfer registration, and the obligation to fully repay any state budget support or incentives received if the technology transfer registration certificate is later revoked. Organizations and individuals that develop or invest in their own technology may also proactively apply for a special-case technology appraisal at the provincial science and technology authority. The decree further establishes periodic and ad hoc inspection mechanisms over technology licensing and registration approvals, and over compliance with technology commitments throughout a project's lifecycle. Businesses running investment projects that use restricted technology, or engaging in intra-group technology transfers, should review their internal processes now to meet the new documentation requirements and statutory timelines.

The Ministry of Finance issued Circular 39/2026/TT-BTC setting out fee and charge rates for inland waterway ports and wharves (including dedicated ports). Four types of charges apply: vessel tonnage fee at 165 VND per gross ton per inbound or outbound trip; port entry/exit charges ranging from 5,000 to 50,000 VND per trip depending on vessel capacity; inland waterway reporting fee; and maritime safety fee for seagoing vessels. Exemptions cover military and police vessels on duty, customs patrol craft, storm shelter and emergency vessels, cargo craft under 10 tons or passenger craft under 13 seats, and flood-relief transport. Vessels entering without loading/discharging cargo or receiving passengers pay only 70% of the tonnage fee. The circular takes effect on 1 April 2026, replacing Circular 248/2016/TT-BTC. All collected fees are remitted 100% to the state budget.

Circular 28/2026/TT-BTC, issued by the Ministry of Finance and effective April 1, 2026, refreshes the entire fee and charge schedule for entry, exit, transit, and residence procedures in Vietnam, replacing the 2021 circular that previously governed these rates. It covers both charges paid by Vietnamese citizens (passports, border passes, exit permits) and fees paid by foreign nationals (visas, temporary residence cards, permanent residence cards). For foreign-invested businesses and companies employing expatriate staff, this circular matters because it directly sets the cost of visas (USD 25 to USD 165 depending on type and validity), temporary residence cards (USD 145 to USD 165), and permanent residence cards (USD 100) - recurring line items in HR and compliance budgets. It also spells out refund rules when an application does not qualify for the requested document. Accounting and HR teams should update visa and residence-card cost estimates for foreign staff and investors using these new rates starting April 1, 2026.

Circular No. 05/2026/TT-BVHTTDL, issued by the Ministry of Culture, Sports and Tourism on March 31, 2026 and effective the same day, provides implementation guidance for Decree No. 289/2025/ND-CP on special mechanisms and policies for lawmaking breakthroughs, adopted under National Assembly Resolution No. 197/2025/QH15. The Circular mainly sets lump sum funding norms for the ministry's own internal work of drafting, appraising, signing off, and issuing circulars and joint circulars, for example a maximum of VND 350 million per circular, split by percentage across drafting (80 percent), appraisal (12 percent), and other tasks (8 percent). It also assigns approval authority for budget estimates and outlines the settlement process for state budget funds used in lawmaking activities. This is an internal administrative and budgeting document governing how the Ministry of Culture, Sports and Tourism funds its own legal drafting process. It does not impose tax, accounting, invoicing, labor, customs, or investment obligations on businesses, household businesses, or individuals, so it has no direct impact on companies or accounting professionals.

On March 31, 2026, the Government issued Decree No. 99/2026/ND-CP amending Decree No. 44/2024/ND-CP on the management, use, and exploitation of road transport infrastructure assets (roads, bridges, tunnels, terminals, toll stations, etc.). The main change reorganizes management authority to match Vietnam's new two-tier local government model: road management agencies and asset-management units are now defined at three levels, central (Ministry of Construction), provincial, and commune, replacing the previously abolished district level. The decree revises the asset-handover process and the approval authority for schemes to transfer toll-collection rights, lease exploitation rights, and transfer time-limited exploitation rights over road assets. For businesses seeking to bid on these rights, notable requirements include minimum financial capacity (revenue and pre-tax profit over the two most recent years per audited financial statements), a performance deposit equal to 5% of total contract value or an equivalent bank guarantee, and a claw-back mechanism requiring an extra payment of 50% of any actual exploitation revenue exceeding 125% of the projected baseline. All proceeds from these transactions, net of related costs, must be remitted to the state budget. This is primarily an administrative reorganization of public-asset management authority and the auction/concession process for road infrastructure exploitation rights. It mainly affects state road-management agencies and businesses or investors bidding for toll-collection rights, exploitation rights, or public-private partnership (PPP) transport projects. The decree does not address tax, accounting, e-invoicing, IFRS, labor, or customs matters, so it has little direct impact on most small and medium enterprises, except those installing telecom infrastructure or EV charging stations on road assets, or bidding for exploitation rights.