Compliance Timeline

Upcoming regulatory effective dates and compliance deadlines

All Business Registration & Foreign Investment Corporate Income Tax Customs E-Invoice IFRS / Accounting Standards Labor Personal Income Tax Real Estate & Land VAT

October 2026

Oct 1, 2026Văn bản hợp nhất số 61/VBHN-VPQH; Luật Thuế thu nhập doanh nghiệp số 67/2025/QH15; Công Báo số 195/Ngày 09-04-2026Overdue

Consolidated Document No. 61/VBHN-VPQH - Corporate Income Tax Law (Consolidating Law No. 67/2025/QH15 and Amendments)

The National Assembly Office publishes Consolidated Document No. 61/VBHN-VPQH consolidating the Corporate Income Tax Law No. 67/2025/QH15 dated 14 June 2025 (effective 1 October 2026), as amended by five laws: Cybersecurity Law No. 116/2025/QH15, Criminal Judgment Enforcement Law No. 127/2025/QH15, High Technology Law No. 133/2025/QH15, Law No. 141/2025/QH15 (amending the Public Debt Management Law), and Investment Law No. 143/2025/QH15. The Law defines taxpayers (domestic enterprises, foreign enterprises with and without permanent establishments, cooperatives, public service units, and other business organisations), taxable income, exempt income categories, the tax period, the tax calculation base, and the calculation method. The source text is truncated before the incentives chapter and transitional provisions; tax rates, incentive schedules, and the specific tax period from which the Law applies are not visible in the available text.

Critical

Corporate Income Tax

September 2026

Sep 15, 202671/2026/VBHN-ND-BCTOverdue

Consolidated Decree on Management and Development of Industrial Clusters (Consolidated Text No. 71/2026/VBHN-ND-BCT)

The Ministry of Industry and Trade has issued Consolidated Text No. 71/2026/VBHN-ND-BCT, merging Decree 32/2024/ND-CP on the management and development of industrial clusters with the amendments in Decree 303/2026/ND-CP (effective September 15, 2026). The decree governs the full lifecycle of an industrial cluster: its legal definition (a site of 5 to 75 hectares with no resident population), priority cluster types (craft-village, specialized, supporting-industry, high-tech, and eco-industrial clusters), the conditions and application file needed to establish or expand a cluster, and the investment incentives that apply. For SMEs, cooperatives, and foreign investors looking for production sites, this matters because it sets the conditions under which a province may approve a new cluster (existing clusters in the area must already be over 50 percent occupied, or unleased industrial land must not exceed 50 hectares), and it spells out the rights of businesses that lease land inside a cluster - including eligibility for investment incentives under land, tax, and credit law, since industrial clusters are legally classified as an area with difficult socio-economic conditions that qualifies for the highest incentive tier. The notable change in the 2026 amendment is a nationwide terminology update replacing district-level administrative language with commune-level language, reflecting Vietnam's elimination of the district tier of local government; a rename of the cluster development plan to development direction; new definitions for supporting-industry and high-tech clusters; and a streamlined appraisal process that now routes applications through commune-level People's Committees and the provincial Department of Industry and Trade. Businesses planning to lease land or invest in cluster infrastructure should review the new commune-level filing channel that takes effect September 15, 2026.

August 2026

Aug 21, 2026121/2026/TT-BTCOverdue

Circular 121/2026/TT-BTC: Updated Forms for Business and Household Business Registration

Vietnam's Ministry of Finance has issued Circular No. 121/2026/TT-BTC dated August 21, 2026, amending several forms in Appendix I of Circular No. 68/2025/TT-BTC, which sets out the forms used for business and household business registration. The Circular replaces nine forms: the business registration application forms for private enterprises, single-member limited liability companies, multi-member limited liability companies, joint-stock companies, and partnerships (Forms 1 through 5); the list of beneficial owners of an enterprise (Form 10); the application to register changes to enterprise registration content (Form 12); the notice of temporary suspension or early resumption of business (Form 27); and the notice of enterprise dissolution (Form 30). It also repeals Form 11. This is a technical, form-only update. The revised templates add or adjust data fields, such as personal identification numbers, beneficial ownership details, and social insurance payment method options, to align with the updated business registration rules under Decree No. 168/2025/ND-CP as amended by Decree No. 296/2026/ND-CP. Businesses, household businesses, and business registration service providers must use the new forms when filing applications from the effective date onward. A transitional clause allows applications already submitted but not yet approved by the provincial business registration authority before the effective date to continue being processed under the prior forms and rules, provided they meet the conditions set out in those earlier documents. The Circular takes effect on August 21, 2026.

July 2026

Jul 21, 2026288/2026/ND-CPOverdue

Decree 288/2026/ND-CP Amends Administrative Penalties for Business Registration and Investment Violations

Decree 288/2026/ND-CP, issued on 21 July 2026 and effective immediately from its signing date, amends Decree 122/2021/ND-CP on administrative penalties for violations in the planning and investment sector, covering business and cooperative registration. The most significant change introduces new penalties tied to «beneficial owner» disclosure requirements. Enterprises established before 1 July 2025 that fail to supplement beneficial-owner information the next time they update their business registration face fines of up to VND 100 million. Failing to register or notify changes to beneficial-owner information carries fines of VND 30-70 million, while incomplete beneficial-owner disclosure upon a request from authorities triggers fines of VND 20-30 million. The decree also raises and tiers penalties for late registration of changes to the Enterprise Registration Certificate (from a warning for 1-10 days late up to VND 50-60 million for delays over 91 days), adds violations for failing to properly maintain member/shareholder registers, for failing to retain corporate records including the beneficial-owner list, and for cooperatives failing to maintain member registers. It also repeals Article 49 and certain points of Article 50 of the original decree. Businesses, cooperatives, and anyone involved in beneficial-ownership reporting chains should review their registration files now, particularly beneficial-owner data, to avoid exposure under these new and increased penalty levels.

June 2026

Jun 23, 20261119/QD-TTgOverdue

Decision 1119/QD-TTg: Amendments to the National Financial Strategy to 2030

On June 23, 2026, the Prime Minister issued Decision 1119/QD-TTg amending and supplementing the National Financial Strategy to 2030 (originally issued under Decision 368/QD-TTg dated March 21, 2022). The amendment updates national fiscal targets to align with the newly adopted «double-digit growth» goal (GDP growth of 10% per year or more) for 2026-2030, tying the strategy to recent National Assembly and Politburo resolutions on socio-economic development, national finance, and the private sector. The decision revises a wide range of targets: the state budget revenue mobilization ratio rises to about 18% of GDP for 2026-2030 (with tax and fee revenue around 14-15% of GDP); budget spending is restructured to raise the development-investment expenditure share to about 40% while cutting recurrent spending to 51-52%; the budget deficit ceiling is widened to about 5% of GDP by 2030, while the public debt ceiling remains capped at 60% of GDP. The decision also adds a new set of solutions on institutional reform and removing barriers to investment and business, targeting a top-3 ASEAN investment environment ranking by 2028, alongside restructuring state-owned enterprises and reforming the financing mechanism for public service units. For businesses and foreign investors, the notable signal is a shift in FDI attraction policy away from tax-based incentives toward other incentive forms, applying a «post-incentive, results-based incentive» approach, together with a commitment to build a modern, transparent tax system and a ban on local tax incentives that exceed current tax law. This is a macro-level strategic policy document that does not itself create immediate compliance obligations for businesses, but it is an important policy signal that SME owners, accountants, and foreign investors should track, since it will be translated into concrete tax and investment legislation going forward. The decision takes effect from its signing date (June 23, 2026).

May 2026

May 20, 202675/2019/ND-CP; 102/2026/ND-CPOverdue

Consolidated Document No. 28/VBHN-BCT: Decree on Administrative Penalties for Competition Law Violations (Consolidating Decree 75/2019/ND-CP and 102/2026/ND-CP)

Consolidated Document No. 28/VBHN-BCT merges the original Decree 75/2019/ND-CP with the amendments introduced by Decree 102/2026/ND-CP (effective May 20, 2026), setting out the full administrative penalty framework for competition law violations in Vietnam. It applies to all businesses, including foreign-invested enterprises operating in Vietnam, industry associations, and related domestic and foreign organizations and individuals. Fine levels remain steep: up to 10% of relevant revenue for restrictive agreements and abuse of a dominant or monopoly market position; up to 5% of revenue for economic concentration violations such as prohibited mergers, consolidations, acquisitions, and joint ventures; and up to VND 2 billion for unfair competition acts including trade secret infringement, coercion of business partners, spreading false information about competitors, or predatory below-cost selling. Decree 102/2026/ND-CP adds a default rule setting the specific fine at the midpoint of the applicable range, introduces two new remedial measures (compelling full and truthful information disclosure, and compelling full compliance with economic-concentration approval conditions), and repeals several outdated supplementary penalty provisions. For SME owners and foreign investors, the key takeaway is that M&A deals, joint ventures, or cooperation agreements with same-industry partners can be classified as economic concentration or a restrictive agreement if not pre-notified to the National Competition Commission, with fines that can reach billions of dong. Businesses should review distribution agreements, exclusivity clauses, and any planned M&A activity to confirm compliance ahead of the May 20, 2026 effective date.

April 2026

Apr 29, 202622/2026/TT-BCTOverdue

Circular 22/2026/TT-BCT: MOIT Rules for Developing and Applying National Standards and Technical Regulations

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.

March 2026

Mar 31, 202699/2026/NĐ-CPOverdue

Decree 99/2026/ND-CP Amends Rules on Managing and Exploiting Road Transport Infrastructure Assets

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.

February 2026

Feb 27, 2026Quyết định số 352/QĐ-TTg ngày 27/02/2026Overdue

Decision No. 352/QD-TTg approving Vietnam's Public Borrowing and Debt Repayment Plan for 2026

Prime Minister Decision No. 352/QD-TTg dated 27 February 2026 approves Vietnam's public borrowing and debt repayment plan for 2026. Total government borrowing is capped at VND 969,796 billion, of which up to VND 583,700 billion covers the central budget deficit and up to VND 376,005 billion repays principal. Government debt repayment is estimated at approximately VND 534,739 billion, comprising direct repayments of up to VND 493,405 billion and on-lending project repayments of about VND 41,334 billion. The self-borrowed, self-repaid medium- and long-term foreign commercial borrowing limit for enterprises is approximately USD 6,124 million per year. The Decision emphasizes maintaining debt-safety indicators within limits, optimizing the debt portfolio, developing the domestic government bond market, and achieving an investment-grade sovereign credit rating by 2030.

Medium

January 2026

Jan 28, 202603/2026/TT-BXDOverdue

Circular No. 03/2026/TT-BXD Guiding Smart Urban Development

Circular No. 03/2026/TT-BXD, issued by the Ministry of Construction on January 28, 2026, provides detailed guidance for implementing Decree No. 269/2025/ND-CP on smart urban development. It sets out how to evaluate and recognize a province's or city's «smart urban maturity level» across three ascending tiers - foundation building, system linkage, and governance innovation - based on 52 criteria and indicators grouped into six pillars: institutions, planning and construction, technical infrastructure, socio-economic infrastructure, digital infrastructure and platforms, and governance. The circular also lays out the process for evaluating and certifying «smart urban zones» for urban development investment projects, including the competency requirements for assessment organizations and a mandate to partner with a reputable international body for large-scale projects (50 hectares or more, or a population of 15,000 or more). It further assigns data-reporting responsibilities to ministries, provincial People's Committees, and project developers feeding into the National Smart Urban Information Portal. This is a specialized urban planning and city-management document that mainly affects local governments and developers of large-scale urban zone projects. It contains no provisions on tax, accounting, e-invoicing, labor, or customs, so it falls outside the core interest area of most SMEs. The circular takes effect from its date of signing (January 28, 2026).

December 2025

Dec 31, 2025Nghị định số 362/2025/NĐ-CPOverdue

Guidance on Use of Retained Fee Revenue by Public Service Units under Decree 362/2025/ND-CP

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.

Medium

October 2025

Oct 27, 2025Thông tư 99/2025/TT-BTC; VAS 14 (Quyết định 149/2001/QĐ-BTC); VAS 06 (Quyết định 165/2002/QĐ-BTC)Overdue

Accounting revenue recognition guidance for industrial zone infrastructure enterprises that sublease state-leased land with lump-sum payment

The Department of Accounting and Auditing Management and Supervision (Ministry of Finance) confirmed that industrial zone infrastructure enterprises subleasing state-leased land (where the state lease uses a lump-sum payment model) must determine the nature of their sublease contract — as asset rental (VAS 06) or service provision (VAS 14) — based on the contract terms, land law provisions, and actual circumstances. Revenue must be **allocated over the lease period** for operating leases rather than recognized in full upon receipt of payment. This is important revenue accounting guidance for industrial zone enterprises, affecting financial statement presentation and CIT declarations based on revenue actually earned each period.

Medium

Corporate Income Tax

September 2025

Sep 26, 2025254/2025/ND-CPOverdue

Decree 254/2025/ND-CP: Regulations on Management, Payment, and Financial Settlement of Projects Using Public Investment Capital

Decree 254/2025/ND-CP, issued by the Government on September 26, 2025, provides detailed regulations on the management, payment, and financial settlement of projects using public investment capital. This decree establishes clear procedures for disbursement, payment, and settlement of state budget capital for public investment projects, aiming to ensure transparency, efficiency, and accountability in public financial management. For SMEs participating in providing services, construction work, or supplying goods for public investment projects, this decree directly impacts contract payment and settlement procedures. Businesses need to understand documentation requirements, payment submission deadlines, and their responsibilities in providing valid supporting documents to receive timely payments. The decree also clearly defines the responsibilities of all parties involved in the payment and settlement process, helping to minimize payment delay risks. Understanding these regulations helps SMEs prepare accurate documentation and comply with proper procedures, thereby ensuring stable cash flow when participating in public projects. The decree takes effect immediately from the date of issuance, so businesses currently executing contracts with public investment projects need to review their internal processes to ensure compliance.

August 2025

Aug 26, 2025233/2025/ND-CPOverdue

Decree 233/2025/ND-CP: Regulations on Financial Mechanisms for Social Insurance, Unemployment Insurance, Health Insurance; Expenditure on Organization and Operation of Social Insurance, Unemployment Insurance, Health Insurance

Decree 233/2025/ND-CP, issued on August 26, 2025, provides detailed regulations on financial mechanisms related to three crucial insurance pillars in Vietnam: social insurance (SI), unemployment insurance (UI), and health insurance (HI). This document establishes a comprehensive legal framework for managing, utilizing, and disbursing insurance funds, as well as organizational and operational expenses of the insurance system. For small and medium enterprise owners, this Decree is particularly significant as it directly impacts obligations for employee insurance contributions—a major component of human resource costs. The Decree clarifies contribution rates, responsibilities of employers and employees, insurance fund management mechanisms, and benefit claim procedures. Understanding these regulations helps businesses maintain legal compliance, avoid legal risks, and prevent administrative penalties. The Decree also details organizational and operational expenses of social insurance agencies, ensuring transparency and efficiency in fund utilization. This is a critical document that establishes a solid legal foundation for the social security system's operations, protecting employee rights while creating a stable and sustainable business environment for enterprises.

Compliance Timeline

October 2026

Consolidated Document No. 61/VBHN-VPQH - Corporate Income Tax Law (Consolidating Law No. 67/2025/QH15 and Amendments)

September 2026

Consolidated Decree on Management and Development of Industrial Clusters (Consolidated Text No. 71/2026/VBHN-ND-BCT)

August 2026

Circular 121/2026/TT-BTC: Updated Forms for Business and Household Business Registration

July 2026

Decree 288/2026/ND-CP Amends Administrative Penalties for Business Registration and Investment Violations

June 2026

Decision 1119/QD-TTg: Amendments to the National Financial Strategy to 2030

May 2026

Consolidated Document No. 28/VBHN-BCT: Decree on Administrative Penalties for Competition Law Violations (Consolidating Decree 75/2019/ND-CP and 102/2026/ND-CP)

April 2026

Circular 22/2026/TT-BCT: MOIT Rules for Developing and Applying National Standards and Technical Regulations

March 2026

Decree 99/2026/ND-CP Amends Rules on Managing and Exploiting Road Transport Infrastructure Assets

February 2026

Decision No. 352/QD-TTg approving Vietnam's Public Borrowing and Debt Repayment Plan for 2026

January 2026

Circular No. 03/2026/TT-BXD Guiding Smart Urban Development

December 2025

Guidance on Use of Retained Fee Revenue by Public Service Units under Decree 362/2025/ND-CP

October 2025

Accounting revenue recognition guidance for industrial zone infrastructure enterprises that sublease state-leased land with lump-sum payment

September 2025

Decree 254/2025/ND-CP: Regulations on Management, Payment, and Financial Settlement of Projects Using Public Investment Capital

August 2025

Decree 233/2025/ND-CP: Regulations on Financial Mechanisms for Social Insurance, Unemployment Insurance, Health Insurance; Expenditure on Organization and Operation of Social Insurance, Unemployment Insurance, Health Insurance

Law on Access to Information No. 01/2026/QH16

Decree 310/2026/ND-CP Amends Rules on Electronic Administrative Procedures

Decree 309/2026/ND-CP Amends the One-Stop-Shop Mechanism for Administrative Procedures

Decree 153/2026/ND-CP: Redrawing Customs Operational Zones and Border Anti-Smuggling Coordination Duties

Circular 09/2026/TT-NHNN: Custody and Use of Valuable Papers at the State Bank of Vietnam

Circular 13/2026/TT-NHNN: Amendments to Branch and Representative Office Network Rules for Non-Bank Credit Institutions

Decree 89/2026/ND-CP: Business Conditions for Motor Vehicle Inspection Services and Vehicle Age Limits

Circular 83/2025/TT-NHNN on the Internal Control System of Commercial Banks and Foreign Bank Branches

Consolidated Document No. 112/VBHN-VPQH: Personal Income Tax Law (Consolidated Through April 2026)

Consolidated Document No. 40/VBHN-VPQH: Health Insurance Law (Consolidated Through 2026)

Decree 220/2026/ND-CP Amends Mandatory Insurance Rules for Construction Projects, Fire-Explosion and Motor Vehicle Liability

Group B/C State-Funded Projects: Independent Settlement Audit Is the Investor's Choice, Ministry of Finance Clarifies

Cash Register Invoice Errors That Do Not Affect Tax Code or Amounts: Which Correction Rule Applies Under Circular 91/2026/TT-BTC?

Decree No. 123/2026/ND-CP: Details on Inland Waterway Vessel Construction/Repair Facilities and Oversized/Overweight Cargo Transport

Consolidated Decree No. 67/VBHN-ND-BCT: Rules on Goods Trading and E-Commerce Activities by Foreign Investors in Vietnam

Decree 152/2026/ND-CP Details Implementation of the Civil Judgment Enforcement Law

Decree 155/2026/ND-CP: Amendments to the Implementing Decree for the Law on Complaints

Scope of Official Letter No. 5680/CT-CS on PIT Exemption for Professional Service Income from Science and Technology Contracts

Decree 161/2026/ND-CP: Base Salary Raised to VND 2,530,000/month from 1 July 2026 and Bonus Regime

Decision 21/2026/QD-TTg Issuing the List of Strategic Technologies and Strategic Technology Products

Circular 47/2026/TT-BCA Issuing the National Technical Regulation on Cybersecurity for Electronic Document Storage Information Systems in Party and State Agencies (QCVN 12:2026/BCA)

Decree 162/2026/ND-CP: 8% Increase in Pensions and Social Insurance Benefits from 1 July 2026

Consolidated Decree 29/VBHN-BCT Implementing the Consumer Protection Law, Amended for Multi-Level Marketing Management

Decree 145/2026/ND-CP on Financial Management and Enterprise Classification for the Vietnam Stock Exchange and the Vietnam Securities Depository and Clearing Corporation

Circular 07/2026/TT-NHNN Amending Regulations on Monetary Brokerage Activities of Commercial Banks

Decree 144/2026/ND-CP Amends VAT Law Implementing Regulations - New VAT Exemptions, Revised Input Credit Rules, Updated List of Exported Minerals

Circular 37/2026/TT-BCA: Amending Regulations on Vehicle Registration and Technical Inspection

Circular 35/2026/TT-BGDĐT Guides Public-Private Partnership (PPP) Investment in Education and Training

Circular 20/2026/TT-BCT: Amending the Avoided-Cost Tariff Calculation Method for Small Renewable Energy Plants

Decree 127/2026/ND-CP: Quality Management and Development Policy for Halal Products and Services

Consolidated Document No. 15/VBHN-BCT: National Technical Regulation on Electrical Engineering (Testing, Operation and Construction of Power Equipment)

Circular 11/2026/TT-BXD specifying the list, specifications and technical standards for exportable construction material minerals

Circular 22/2026/TT-BNNMT: Simplifying Administrative Procedures Across Agriculture and Environment Sectors

Decision 11/2026/QD-TTg: Issuing the List of National Databases

Decree No. 105/2026/ND-CP: Detailed Regulations on Trade Union Finance under the Trade Union Law

Decree No. 106/2026/ND-CP on Investment, Construction, Management and Operation of Inland Container Depots (Dry Ports)

Circular 34/2026/TT-BTC: Technical-Economic Characteristics of State-Priced Securities Exchange Services

Circular 08/2026/TT-NHNN: Amendment to Deposit Definition in Bank Liquidity Ratio

Consolidated Document 44/VBHN-NHNN: Safety Limits and Ratios for Banks and Foreign Bank Branches (updated through Circular 08/2026/TT-NHNN)

Decision 12/2026/QD-TTg: Amending the SME Loan Guarantee Scheme at Commercial Banks

Decision 844/QD-TTg: Action Plan for Universal Health Insurance Coverage in the New Phase

Decision 823/QD-TTg Approving the Terms of Reference for Revising the National Forestry Planning 2021-2030, Vision to 2050

Decree 147/2026/ND-CP: Implementing Rules for Resolving Stalled Land Projects under National Assembly Resolution 29/2026

Decision 808/QD-TTg: Assigning Strategic Technology Development Tasks to Ministries for 2026 - 2030

Decree 143/2026/ND-CP: Vietnam's Special Preferential Import Tariff Schedule under the Vietnam-UAE CEPA (2026-2027)

Circular 24/2026/TT-BCT: Rules of Origin for Goods under the Vietnam-UAE Comprehensive Economic Partnership Agreement

Circular 33/2026/TT-BTC: Regulations on Financial Regime of Vietnam Deposit Insurance

Circular 12/2026/TT-BCT Abolishing 22 Legal Normative Documents under Ministry of Industry and Trade Authority

Consolidated Document No. 18/VBHN-BCT: Rules of Origin under the ASEAN-Korea Free Trade Agreement (AKFTA)

Resolution 25/2026/NQ-CP: Extension of Preferential 0% Import Duty on Petroleum Products and Refinery Feedstocks to 30 June 2026

Resolution 18/2026/NQ-CP: Cutting, Decentralizing and Simplifying Administrative Procedures under the Ministry of Culture, Sports and Tourism