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 1, 202601/2026/QH16Overdue

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

On 23 April 2026, the 16th National Assembly passed the Law on Access to Information No. 01/2026/QH16, replacing the 2016 Access to Information Law (No. 104/2016/QH13). The new law takes effect on 1 September 2026. It sets out citizens' right to access information created or held by state agencies and public service units, and the corresponding disclosure obligations of those bodies. For businesses, a few points matter. First, a company's trade secrets can only be released to a third-party requester with the owner's consent, unless the head of the relevant agency decides disclosure is necessary for public interest or public health. Second, the law requires state agencies to proactively publish information useful for due diligence and compliance, including land-use planning, public investment and procurement results, and administrative penalties for tax, intellectual property, environmental, labor, and social insurance violations. Third, foreign nationals residing in Vietnam, including staff of foreign-invested enterprises, have the right to request information directly related to their own rights and obligations. The law does not itself set VAT, corporate income tax, e-invoice, labor, or customs rules; it is a general framework governing transparency of state-held information. Business owners and accountants should be aware of it mainly for two reasons: protecting their own trade secrets when a third party requests access to information a state agency holds about them, and using the public-disclosure and request channels it creates to check planning, procurement, and enforcement records relevant to compliance or partner due diligence.

July 2026

Jul 4, 202609/2026/TT-NHNNOverdue

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

The State Bank of Vietnam (SBV) has issued Circular No. 09/2026/TT-NHNN dated May 19, 2026, replacing Circular 16/2022/TT-NHNN, to set out detailed rules on the custody and use of valuable papers at the SBV. Covered instruments include SBV bills, government bonds, treasury bills, government-guaranteed bonds, local government bonds, special bonds or bad-debt-purchase bonds issued for VAMC, and certain bonds issued by commercial banks or other enterprises. The rules apply to SBV units, the Deposit Insurance of Vietnam, credit institutions, foreign bank branches, and other entities designated by the SBV Governor (collectively, members). The Circular establishes two custody channels: direct custody at the SBV (via its Trading Floor Department) or custody through the SBV customer account opened at the Vietnam Securities Depository and Clearing Corporation (VSDC). Valuable papers may be used in monetary market operations such as open market operations, refinancing (secured lending, discounting), special lending, and pledging or margin deposits to set overdraft and overnight lending limits, net debit limits, centralized payment limits, and electronic clearing limits, as well as secured lending and sale-purchase transactions between members on the interbank market. The Circular also specifies the documentation, procedures, and timelines for opening and closing accounts, ownership transfer, principal and interest payment, and withdrawal of valuable papers, with most processing steps set at one to two business days. This is a technical, operational circular that mainly governs the relationship between the SBV, credit institutions, foreign bank branches, and VSDC on the money market. It has no direct provisions on tax, e-invoicing, labor, or customs matters relevant to SMEs or general accounting practitioners. The Circular takes effect on July 4, 2026.

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, 2026Thông tư số 21/2026/TT-BCT ngày 28/4/2026; Thông tư số 18/2025/TT-BCT; Kết luận số 14-KL/TW ngày 20/3/2026Overdue

Circular 21/2026/TT-BCT: Revocation of Kerosene Provisions in Petroleum Retail Regulations

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.

Low

Corporate Income Tax

March 2026

Mar 31, 2026Văn bản hợp nhất số 41/VBHN-VPQH; Luật Kế toán số 88/2015/QH13Overdue

Consolidated Document No. 41/VBHN-VPQH: Accounting Law (Consolidated to 2026)

The National Assembly Office issued Consolidated Document No. 41/VBHN-VPQH, which consolidates the Accounting Law No. 88/2015/QH13 (effective 1 January 2017) incorporating three rounds of amendments: Tax Administration Law 38/2019/QH14 (effective 1 July 2020), Law 56/2024/QH15 amending multiple financial laws (effective 1 January 2025), and Tax Administration Law 108/2025/QH15 (effective 1 July 2026). The consolidated document was published in Official Gazette No. 172 on 31 March 2026. The law governs accounting work, accounting apparatus, accountants, accounting service businesses, and state management of accounting (Article 1). Its scope of application is broad, covering state agencies, public service units, enterprises, cooperatives, household businesses, and individual accountants (Article 2). Core provisions include initial recognition at historical cost or fair value, consistency of accounting methods, and obligations to prepare and disclose financial statements. Note: the extracted PDF text is truncated at Article 10 - the remaining chapters covering accounting documents, ledgers, financial statements, accounting inspections, accounting organisation, and accounting service businesses are not available in the extracted text.

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 25, 202633/VBHN-NHNNOverdue

Consolidated Document No. 33/VBHN-NHNN: Registration Procedures for Government-Guaranteed Foreign Loans and International Bond Issuances

The State Bank of Vietnam (SBV) has issued Consolidated Document No. 33/VBHN-NHNN, merging Circular No. 22/2013/TT-NHNN (effective from October 1, 2013) with the amendments introduced by Circular No. 78/2025/TT-NHNN (effective from January 25, 2026). The document sets out the procedures for registering, and registering changes to, foreign loans and international bond issuances that carry a Government guarantee, applying to borrowers and bond issuers under the rules on Government guarantee issuance and management. The key update from Circular 78/2025/TT-NHNN is the addition of an online filing channel through the National Public Service Portal, alongside in-person and postal submission. It also sets a clear 3-working-day deadline for SBV to check dossier completeness, and renames the responsible unit from «Vụ Quản lý Ngoại hối» (Foreign Exchange Management Department) to «Cục Quản lý ngoại hối» (Foreign Exchange Management Authority), reflecting an administrative upgrade of that unit within SBV. The confirmation timeline remains 7 working days for a new loan or bond registration and 5 working days for a change registration, both counted from receipt of a complete, valid dossier. If a dossier is incomplete, the borrower has up to 60 days to supplement it before the file is closed. While this is a technical administrative procedure, large enterprises, state-owned enterprises, and foreign-invested companies raising foreign loans or issuing international bonds under a Government guarantee should note the updated filing process, especially the 30-day window from signing the guarantee letter or amendment agreement to submit the registration dossier to SBV before disbursement or implementing any change.

December 2025

Dec 31, 202535/VBHN-NHNNOverdue

Consolidated Document 35/VBHN-NHNN: Housing Support Loan Regulations Under Resolution 02/NQ-CP

The State Bank of Vietnam has issued Consolidated Document No. 35/VBHN-NHNN (dated January 23, 2026), which compiles the full text of Circular 11/2013/TT-NHNN on housing support loans under Government Resolution 02/NQ-CP (January 7, 2013), together with all subsequent amendments made by Circular 32/2014/TT-NHNN, Circular 25/2016/TT-NHNN, and most recently Circular 85/2025/TT-NHNN (effective December 31, 2025). This is a reference consolidation, not a new legal rule - it lets readers see the entire amendment history of the original circular in a single document. The housing support loan program uses refinancing capital from the State Bank, channeled through state-owned commercial banks and a limited set of designated joint-stock banks, to subsidize interest rates for individuals buying, renting, or rent-purchasing social housing or affordable commercial housing (under 70 sqm, priced below VND 15 million/sqm, or with a total contract value not exceeding VND 1.05 billion), as well as for enterprises developing social housing projects. The maximum lending rate is 6% per year, reset annually; the subsidized-rate period runs up to 15 years for individual homebuyers, 10 years for new-build or renovation loans, and 5 years for enterprise and household social-housing investment loans. New refinancing disbursements stopped back in 2016 and only apply to credit contracts signed before March 31, 2016 - banks now simply manage and wind down existing balances, with a final repayment deadline of June 1, 2031. For SME owners generally, the practical impact of this document is minimal since the program has been closed to new lending since 2016. The most recent update, Circular 85/2025/TT-NHNN, mainly updates legal citations to reflect the new SBV Law, Credit Institutions Law, and Decree 26/2025/ND-CP, revises the refinancing procedure in Article 8, and reissues the appendix form templates - it does not touch tax, accounting, e-invoicing, labor, or customs rules. Enterprises still holding social-housing project loans under the old refinancing scheme, and the participating commercial banks, should note the repayment timelines running through 2031.

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

July 2025

Jul 1, 2025Thông tư số 40/2021/TT-BTC; Nghị định số 49/2025/NĐ-CP ngày 13/3/2025; Thông tư số 80/2021/TT-BTCOverdue

Meal Allowances and Overtime Pay Under Product-Based Pay Schemes: PIT Treatment and CIT Deductibility

The Ministry of Finance provided guidance on PIT and CIT treatment for meal allowances and overtime pay where employees are remunerated under a product-based (lump-sum output) pay scheme. From 01/7/2025, meal allowances that do not exceed the limit prescribed by labor law are not counted as taxable PIT income. Reasonable, documented meal allowance payments are deductible for CIT purposes. For overtime pay, the incremental portion of income paid above the normal working day rate is PIT-exempt. Product-based overtime pay is deductible for CIT if supported by full documentation (labor contracts, task assignment decisions, timesheets, payslips, payment vouchers). This guidance is based on Circular 40/2021/TT-BTC and applicable tax regulations effective from 2025.

Medium

Corporate Income Tax

May 2025

May 17, 2025Nghị quyết số 198/2025/QH15; Nghị định số 20/2026/NĐ-CPOverdue

3-Year Tax Exemption for Newly Established SMEs Upon Ownership Transfer

The Ministry of Finance clarified the eligibility conditions for the 3-year corporate income tax (CIT) exemption for newly established small and medium enterprises (SMEs) under National Assembly Resolution 198/2025/QH15 and Government Decree 20/2026/ND-CP. The query concerned a single-member LLC established in early 2025 that changed ownership in September 2025 and hired a foreign director. To qualify for the 3-year CIT exemption, a newly established SME must meet conditions set out in Resolution 198/2025/QH15 and Decree 20/2026/ND-CP, including that the owner(s) must not have previously established or contributed capital to any other enterprise. The Ministry confirmed that if both the former and new owner had never established or invested in any other company, the enterprise may still be eligible for the exemption. Eligibility is assessed based on the actual circumstances at the time of establishment and throughout the company's operation. The enterprise should maintain supporting documentation to present to the tax authority upon request.

High

March 2025

Mar 7, 2025Nghị quyết số 198/2025/QH15; Nghị định số 20/2026/NĐ-CPOverdue

Do Newly Established SMEs Qualify for the 3-Year CIT Exemption When the Legal Representative Previously Managed Another Enterprise?

The Ho Chi Minh City Tax Department responded to SRT Vung Tau Trading and Investment Co., Ltd. (TIN 3502539672) regarding eligibility for the 3-year Corporate Income Tax (CIT) exemption for newly registered small and medium-sized enterprises (SMEs), under National Assembly Resolution 198/2025/QH15 and Decree 20/2026/NĐ-CP. Under clause 3, Article 7 of Decree 20/2026/NĐ-CP, a newly established company does **not qualify** for the exemption if its legal representative, general partner, or largest capital contributor has previously held the equivalent role in an enterprise that is currently operating or was dissolved less than 12 months before the new company was established. The Tax Department advised the company to self-assess its eligibility, paying particular attention to the business history of its legal representative.

High

January 2025

Jan 17, 2025Nghị định số 320/2025/NĐ-CP ngày 15/12/2025Overdue

CIT: Depreciation, Land Rent, and Maintenance Costs for Unleased Factory Building Are Tax-Deductible

The Ministry of Finance confirmed Dorco Living Vina Co., Ltd.'s interpretation of Article 9, Clause 2, Point i of Decree 320/2025/NĐ-CP: Costs related to assets held for lease during a period with no tenant (including depreciation, land rent, infrastructure maintenance and management costs) are deductible when determining taxable CIT income, provided the assets are owned or legally used by the enterprise. Specific case: Phase 2 factory building (construction completed December 2022, investment certificate amended to add leasing purpose on January 17, 2025, officially leased from April 2025). Costs from January 17, 2025 to March 31, 2025 are deductible in the 2025 tax year. The Ministry of Finance advises the company to apply per regulations and contact the direct tax authority for any remaining issues.

Medium

Corporate Income Tax

December 2024

Dec 11, 2024Thông tư 96/2025/TT-BTC; Luật Doanh nghiệp năm 2020 (sửa đổi 2022, 2025)Overdue

Circular 19/2003/TT-BTC on Treasury Shares Revoked - Guidance on Share Buybacks and Employee Bonus Shares

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.

Medium

Corporate Income Tax

May 2024

May 13, 20241092/QĐ-BTCOverdue

Decision 1092/QD-BTC: Announcing the Results of Systematization of Legal Normative Documents in the State Management Field of the Ministry of Finance for the Period 2019-2023

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.

January 2021

Jan 26, 202106/2021/NĐ-CPOverdue

Consolidated Decree No. 06/2021/ND-CP: Quality Management, Construction Execution, and Maintenance of Building Works

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.

December 2015

Dec 22, 201538/VBHN-NHNN; Thông tư số 27/2015/TT-NHNN; Thông tư số 85/2025/TT-NHNN; Nghị định số 75/2015/NĐ-CPOverdue

Consolidated Document 38/VBHN-NHNN: Guidelines for Production Forest Planting and Livestock Development Loans

This consolidated document integrates Circular 27/2015/TT-NHNN with amendments from Circular 85/2025/TT-NHNN, providing guidelines for unsecured lending to households for production forest planting (timber and non-timber forest products) and livestock development under Decree 75/2015/ND-CP on forest protection and development linked to poverty reduction for 2015-2020. The policy operates through two banks: Vietnam Bank for Social Policies and Vietnam Bank for Agriculture and Rural Development. The preferential interest rate is 1.2% per year. Loan contracts were signed until 31 December 2020, and existing agreements remain valid until expiry. Circular 85/2025/TT-NHNN (effective 31 December 2025) abolished Article 8 and attached forms, and updated the State Bank's implementation responsibilities to reflect its new organizational structure.

Low

May 2014

May 12, 2014Thông tư số 13/2014/TT-NHNN; Quyết định số 68/2013/QĐ-TTg; Thông tư số 85/2025/TT-NHNNOverdue

Consolidated Circular Guiding Loans to Reduce Agricultural Losses Under Decision 68/2013/QD-TTg

This consolidated document of Circular 13/2014/TT-NHNN (amended by Circular 85/2025/TT-NHNN) guides lending under Decision 68/2013/QD-TTg on supporting reduction of agricultural losses. Eligible borrowers include enterprises, cooperatives, cooperative groups, households, and individuals purchasing machinery and equipment for agricultural production, harvesting, preservation, and processing. The Circular applies to loan contracts signed before 31 December 2020. Commercial banks provide the loans and receive interest rate subsidies from the state budget under Decision 68. Circular 85/2025/TT-NHNN updates SBV's organizational implementation structure (effective 31 December 2025). This program relates to agricultural credit with limited direct impact on SME tax and accounting matters.

Low

Corporate Income Tax

July 2013

Jul 1, 201390/VBHN-VPQH (Luật số 15/2012/QH13)Overdue

Consolidated Document No. 90/VBHN-VPQH: Law on Handling of Administrative Violations (Consolidated Through April 2026)

The National Assembly Office has published Consolidated Document No. 90/VBHN-VPQH of the Law on Handling of Administrative Violations (Law No. 15/2012/QH13), merging all nine rounds of amendments since 2014, most recently Law No. 88/2025/QH15 (effective July 1, 2025) and upcoming changes taking effect July 1, 2026 under the new Cybersecurity Law and Anti-Drug Law. This is a reference consolidation, not new legislation, but it is the foundational legal basis for every administrative penalty decision a business may face. Key points for SME owners and accountants: fines imposed on organizations are always double the fine imposed on individuals for the same violation. Maximum fine caps are set by sector - for example, accounting, invoices, fees and charges, and national reserves top out at VND 50 million; customs and tax procedures top out at VND 100 million; while tax, independent audit, securities, competition, and personal data protection violations follow their own specialized laws rather than this general cap. The statute of limitations for imposing penalties is generally 1 year, extended to 2 years for violations involving accounting, invoices, fees and charges, securities, and intellectual property, while tax and independent-audit violations follow the limitation periods set in tax administration and independent audit law. The law also sets out five forms of penalty (warning, fine, suspension of licenses/operations, confiscation of exhibits or instrumentalities, and deportation), lists of mitigating and aggravating circumstances, cases where no penalty applies (force majeure, legitimate self-defense, etc.), and prohibited conduct by enforcement officials (harassment, soliciting money, covering up violations). Businesses should keep this consolidated text on hand when dealing with tax, customs, or sector inspectors, since it determines fine levels, limitation periods, and the right to appeal.

Compliance Timeline

October 2026

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

September 2026

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

July 2026

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

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 21/2026/TT-BCT: Revocation of Kerosene Provisions in Petroleum Retail Regulations

March 2026

Consolidated Document No. 41/VBHN-VPQH: Accounting Law (Consolidated to 2026)

February 2026

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

January 2026

Consolidated Document No. 33/VBHN-NHNN: Registration Procedures for Government-Guaranteed Foreign Loans and International Bond Issuances

December 2025

Consolidated Document 35/VBHN-NHNN: Housing Support Loan Regulations Under Resolution 02/NQ-CP

October 2025

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

July 2025

Meal Allowances and Overtime Pay Under Product-Based Pay Schemes: PIT Treatment and CIT Deductibility

May 2025

3-Year Tax Exemption for Newly Established SMEs Upon Ownership Transfer

March 2025

Do Newly Established SMEs Qualify for the 3-Year CIT Exemption When the Legal Representative Previously Managed Another Enterprise?

January 2025

CIT: Depreciation, Land Rent, and Maintenance Costs for Unleased Factory Building Are Tax-Deductible

December 2024

Circular 19/2003/TT-BTC on Treasury Shares Revoked - Guidance on Share Buybacks and Employee Bonus Shares

May 2024

Decision 1092/QD-BTC: Announcing the Results of Systematization of Legal Normative Documents in the State Management Field of the Ministry of Finance for the Period 2019-2023

January 2021

Consolidated Decree No. 06/2021/ND-CP: Quality Management, Construction Execution, and Maintenance of Building Works

December 2015

Consolidated Document 38/VBHN-NHNN: Guidelines for Production Forest Planting and Livestock Development Loans

May 2014

Consolidated Circular Guiding Loans to Reduce Agricultural Losses Under Decision 68/2013/QD-TTg

July 2013

Consolidated Document No. 90/VBHN-VPQH: Law on Handling of Administrative Violations (Consolidated Through April 2026)

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

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

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

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

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

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

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

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

Presidential Order 01/2026/L-CTN Promulgating the Law on Access to Information

Presidential Order Promulgating the Amended Law on Hanoi Capital 2026

Resolution 109/NQ-CP: Updated Government Action Program Implementing the 14th Party Congress Resolution and Conclusion 18-KL/TW on 2026-2030 Socio-Economic Development

Circular 17/2026/TT-BKHCN: Model Charter for Science, Technology and Innovation Development Funds

Decision No. 604/QD-TTg: Approving Amendments to the Science, Technology and Innovation Development Strategy to 2030

Decree 101/2026/ND-CP Detailing Implementation of the Law on Technology Transfer

Circular 31/2026/TT-BTC: Regulations on Decentralization of Certain Tasks and Powers in State Management of the Ministry of Finance

Decision Approving Expansion of the Southeast Nghe An Economic Zone, Nghe An Province

Decree No. 85/2026/ND-CP on Supplementary Retirement Insurance

Customs Tax Clearance Confirmation for Company Dissolution - Processing Timeline and Procedure

Decree 77/2026/ND-CP: Organization and Operation of the National Technology Innovation Fund (NATIF)

Circular 21/2026/TT-BTC: Amended Land Rent Exemption Dossiers and CIT Filing Forms for Capital and Real Estate Transfers

CIT Taxable Revenue for Foreign Contractors under Circular 20/2026/TT-BTC

Resolution 10/2026/NQ-CP: Continued Application of Implementing Regulations for Amended or Replaced Laws

Decree 73/2026/ND-CP: Detailing and Guiding Implementation of Several Articles of the State Budget Law

Property Lease Tax Filing: Does the Company Need to Refile under Circular 18/2026? And How to Register a Tax Code for Individual Property Lessors

Consolidated Document No. 11/VBHN-BTC: SSC Compliance Supervision of the Vietnam Stock Exchange and VSDC

Circular 138/2025/TT-BTC: Amending and Supplementing Certain Articles of Circular 95/2020/TT-BTC and Circular 06/2022/TT-BTC on Securities Transaction Supervision and Compliance Supervision

Decree 64/2026/ND-CP: Rules for Enforcing Court Bankruptcy Declarations Against Enterprises and Cooperatives

Consolidated Document No. 09/VBHN-NHNN: Rules on Purchase, Sale and Handling of Bad Debts by the Vietnam Asset Management Company (VAMC)

No Penalty for Late Tax Return Filing When Changing Tax Period from Quarterly to Monthly

Decree 57/2026/ND-CP on Restructuring State Capital in Enterprises (Equitization)

Decision 288/QD-TTg: Establishment of Hai Phong Special Economic Zone (5,300 ha)

Circular 08/2026/TT-BTC: Amendments to regulations on information disclosure, securities trading and securities company operations

Consolidated Circular No. 34/VBHN-NHNN: Foreign Exchange Rules for Outward Loans and Guarantee-Debt Recovery Involving Non-Residents

Q&A: Three-year CIT exemption period for SMEs first registered before Resolution 198/2025/QH15 took effect

3-Year Corporate Income Tax Exemption for Newly Registered SMEs Under Decree 20/2026/ND-CP