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Decree 73/2026/ND-CP, issued on March 10, 2026, provides detailed guidance for implementing several articles of the State Budget Law No. 89/2025/QH15. It sets out principles for balancing and decentralizing the central and local state budgets; how central and provincial-level budget deficits are determined and financed; management and accounting of state budget borrowing and debt repayment; a results-based budget management mechanism; management of off-budget state financial funds and voluntary contributions to public bodies; and budget support for social organizations carrying out state-assigned tasks. The remainder of the decree sets detailed timelines and procedures for preparing, discussing, deciding, and assigning annual state budget estimates among the Government, the Ministry of Finance, central ministries, and provincial/commune People's Councils and People's Committees; execution and in-year adjustment of budget estimates; and the final settlement process, including how budget surpluses are handled after approval by the National Assembly or People's Councils. This is a public-finance administrative decree that governs internal relationships among state agencies in preparing, executing, and settling the state budget. It does not directly set out tax, invoicing, labor, or customs obligations for enterprises or household businesses, so its practical compliance impact on the business community is very limited.

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.

The Ministry of Science and Technology issued Circular No. 05/2026/TT-BKHCN dated 10 March 2026, promulgating the National Artificial Intelligence Ethics Framework. It applies to state management agencies and organisations or individuals acting as developers, providers, deployers, or users of AI systems in the context of state administration or public services. The Framework sets out three principle clusters: (1) Safety, reliability, and harm avoidance — requiring safety-by-design, human oversight, and system security; (2) Respect for human and civil rights, fairness, transparency, and non-discrimination; (3) Promotion of well-being, prosperity, and sustainable development. Non-state organisations are encouraged (but not required) to comply. This document does not directly create tax or financial obligations for SMEs and is therefore of low relevance to an SME tax and regulatory intelligence platform.

Decree 70/2026/ND-CP, issued on March 9, 2026, provides detailed implementing regulations for the Law on Planning No. 112/2025/QH15. It sets out the procedures for preparing, appraising, deciding or approving, and publishing the national master plan, the national marine spatial plan, the national land-use plan, sector plans, regional plans, and provincial plans. Key content includes maximum preparation timeframes for each planning level (24 months for the national master plan, 18 months for sector, regional, and provincial plans); principles and procedures for resolving conflicts between overlapping plans (referred to the Prime Minister for a final decision when the responsible agencies cannot agree); mandatory professional qualification requirements for consulting organizations and lead planning experts (at least 15 years of relevant experience for holders of a bachelor's degree, or 8 years for holders of a master's degree or higher); technical requirements for planning diagrams and maps; and the structure of planning appraisal councils at each level. This is an administrative procedural document that allocates responsibilities among the Ministry of Finance, the Ministry of Agriculture and Environment, other ministries, and provincial People's Committees for preparing and approving plans. It does not create direct tax, accounting, e-invoicing, labor, or customs obligations for businesses. Investors with land- or infrastructure-linked projects may still want to track it indirectly, since plans approved through this process will shape future land and infrastructure allocation for investment projects.

The Government issued Decree 72/2026/NĐ-CP dated 9 March 2026, amending the most-favoured-nation (MFN) preferential import tariff rates for certain petroleum products and feedstocks listed in the tariff schedule appended to Decree 26/2023/NĐ-CP. The Decree is effective from the date of signing (9 March 2026) until 30 April 2026. Key rates: leaded petrol (all RON grades) is taxed at 20%; unleaded petrol in unblended form (RON 97+ and RON 90+) is taxed at 0%; other blended petrol is taxed at 10%. Most feedstocks including benzene (3%), crude oil (0%), and condensate (0%) are also specified. After 30 April 2026, rates revert to Decree 26/2023/NĐ-CP unless extended by a new government resolution.

Newly established business households (HKD) in 2026 with no prior-year revenue data are governed by Article 10 of Decree 68/2026/ND-CP. Once cumulative revenue exceeds VND 500 million, the HKD must file quarterly and may elect either the percentage-of-revenue method or the net-income method. The elected method is applied stably for the first two years of operation. For the specific situation described: If the HKD elects the percentage-of-revenue method from the start of 2026 and cumulative revenue at year-end exceeds VND 3 billion, the HKD retains that method for all of 2026 and continues it stably through 2027 (no mid-year switch to the net-income method is required). From 2028 onwards, the actual 2027 revenue determines which tax-method group applies under the applicable regulations.

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 Ho Chi Minh City Tax Department responded to a question about the bank account obligations of household businesses under Decree 68/2026/NĐ-CP and Circular 18/2026/TT-BTC. From 5 March 2026, household businesses and individual business operators must use payment accounts or e-wallet account numbers opened at an intermediary payment service provider in connection with their production and business activities — the account does not need to be in the name 'Household Business X'. Household businesses falling under clause 4, Article 17 of Decree 68/2026/NĐ-CP must notify the tax authority of their account/e-wallet details using Form 01/BK-STK under Circular 18/2026/TT-BTC. Taxpayers receiving international payments through PayPal or foreign contract manufacturing arrangements should self-assess their specific obligations against these instruments.

The Ho Chi Minh City Tax Department answered two questions about property leasing tax: (1) A company that had already filed on behalf of an individual under Form 01/TTS (Circular 40/2021) for a 5-year land lease contract before Decree 68/2026/NĐ-CP and Circular 18/2026/TT-BTC were issued does not need to refile — Article 8, clause 2 of Circular 18/2026 states that 'where filings and payments have already been made under Circular 40/2021, no adjustment is required'. (2) An individual property lessor wishing to register a separate tax identification number (TIN): based on Articles 5 and 9 of Circular 40/2021/TT-BTC (now replaced by Circular 18/2026), an individual lessor does not need to establish a household business or individual business entity. The individual need only register using the prescribed form to obtain a separate TIN for property leasing.

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.

Consolidated Document No. 11/VBHN-BTC merges Circular No. 06/2022/TT-BTC (effective March 24, 2022) with the amendments introduced by Circular No. 138/2025/TT-BTC dated December 30, 2025 (effective March 1, 2026) from the Ministry of Finance. It sets out how the State Securities Commission (SSC) supervises compliance by the Vietnam Stock Exchange (VNX, covering HOSE and HNX) and the Vietnam Securities Depository and Clearing Corporation (VSDC), along with their subsidiaries, with securities laws. The circular defines the SSC's powers, approving VNX's and VSDC's internal operating regulations, suspending or annulling non-compliant decisions, planning periodic and ad-hoc inspections, and handling violations directly or referring them to the competent authority. It also sets the reporting, explanation, and record-keeping obligations of VNX, HOSE, HNX, and VSDC. Supervision covers the issuance of internal rules, organizing and operating the trading market, member management, approving listings and trading registration, disclosure by listed and registered companies, major shareholders and insiders, securities auctions, and mediation services. The key change under Circular 138/2025/TT-BTC is extending the supervision scope to VNX's and VSDC's subsidiaries, updating the legal basis to reflect the 2024 amended Securities Law and the Ministry of Finance's revised organizational structure, and replacing the periodic reporting templates (appendices) used by HOSE, HNX, and VSDC. This is a technical, internal regulation governing the relationship between the state regulator and market infrastructure operators (VNX, HOSE, HNX, VSDC). It does not create new direct compliance obligations for SMEs, household businesses, or individuals. Listed and public companies are only indirectly affected through the existing disclosure-supervision framework.