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

July 2026

Jul 1, 2026Nghị định số 161/2026/NĐ-CP ngày 15/5/2026Overdue

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

Decree 161/2026/ND-CP dated 15 May 2026 sets the new base salary for civil servants, public employees, and the armed forces at VND 2,530,000/month effective from 1 July 2026. The base salary is the reference point for salary tables, allowances, mandatory social contributions, activity fees, and subsistence allowances. The decree also establishes a bonus regime: the annual bonus fund equals 10% of total wage fund (excluding allowances) based on position, grade, and rank. Bonuses are awarded for exceptional performance and annual performance ratings, governed by each agency's internally issued bonus regulations. This is important information for understanding the social insurance contribution base that flows from changes to the government-sector wage structure, relevant to public service units and labour cost planning.

High

Labor

May 2026

May 16, 2026Nghị định số 105/2026/NĐ-CP ngày 31/3/2026 (thi hành Luật Công đoàn số 50/2024/QH15)Overdue

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

Decree No. 105/2026/ND-CP dated 31 March 2026 details and guides the implementation of certain articles of Trade Union Law No. 50/2024/QH15 on trade union finance, covering the method and deadline for paying trade union fees, cases of exemption, reduction or temporary suspension of payments, and management of trade union funds for worker organisations at enterprises. Entities required to pay trade union fees include enterprises, self-financing public service units, cooperatives, cooperative unions, and other organisations employing workers. Most entities must pay monthly, concurrent with mandatory social insurance contributions; agricultural, forestry, fishery, and salt-production enterprises that pay wages on a production-cycle basis may register to pay quarterly instead. Failing to pay in full within 60 days after the deadline constitutes non-payment. Enterprises that have exhausted the temporary-suspension period and must continue reducing headcount above the statutory threshold may apply for a reduction of up to 20% of the standard contribution rate for a maximum of six months.

Medium

April 2026

Apr 20, 202669/2026/NĐ-CPOverdue

Decree 69/2026/ND-CP: Amendments to Administrative Penalties for Fire Prevention, Firefighting and Rescue

Decree 69/2026/ND-CP, issued on March 6, 2026 and effective from April 20, 2026, amends Decree 106/2025/ND-CP on administrative penalties for fire prevention, firefighting and rescue (PCCC) violations. It clarifies which parties can be penalized (including organizations assigned to manage a facility, and tenants or borrowers of housing), adds a rule that repeated violations of the same act at one facility are treated as a single violation with an aggravating factor rather than multiple separate fines, and sets out how violations are handled when processed electronically. For businesses, the decree adjusts several specific fine brackets: 6 to 8 million VND for staff performing fire safety duties without a training certificate; 20 to 25 million VND for failing to maintain required fire-safety distances between buildings; and 30 to 40 million VND for failing to install fire-resistant materials, doors, or partitions as required. It also adds a new remedial measure requiring businesses to purchase mandatory fire and explosion insurance if their coverage is insufficient, and sets suspension periods of 1 to 12 months depending on the severity of the violation. The decree also overhauls penalty authority across police, border guards, forest rangers, fisheries inspectors, coast guard, and inspectorates, and adds enforcement powers for specialized state management agencies (Departments of Construction, Industry and Trade, Agriculture and Environment, the Insurance Supervisory Authority, and the Vietnam Register). Businesses operating fire-risk premises (factories, warehouses, offices, apartment buildings, commercial establishments) should review their fire-safety documentation, mandatory fire insurance coverage, and firefighting equipment ahead of the April 20, 2026 effective date to avoid fines or forced suspension of operations.

March 2026

Mar 27, 202631/2026/TT-BTCOverdue

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

Circular 31/2026/TT-BTC issued by the Ministry of Finance on March 27, 2026, regulates the decentralization of certain tasks and powers in the field of state management. This document takes effect immediately from its issuance date (March 27, 2026), demonstrating the urgency and importance of these decentralization regulations. This document relates to the reorganization of task assignments and authority among agencies under the Ministry of Finance, which may affect business processes for handling documents and administrative procedures for enterprises. Decentralization can facilitate faster access for businesses to competent local authorities, reducing waiting time and increasing work efficiency. For small and medium-sized enterprises, understanding the competent authorities after decentralization will help optimize compliance processes for tax, customs, accounting, and other financial regulations. Businesses should monitor detailed guidance from local tax and financial authorities to ensure proper procedures are followed with the newly authorized agencies.

High

February 2026

Feb 12, 202657/2026/ND-CPOverdue

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

On 12 February 2026, the Government issued Decree No. 57/2026/ND-CP setting out detailed rules for restructuring state capital in enterprises, implementing the Law on Management and Investment of State Capital in Enterprises No. 68/2025/QH15. The available content focuses on the equitization process - converting single-member limited liability companies wholly owned by the State (parent companies of economic groups, state corporations, or independent companies) into joint-stock companies. The Decree sets out equitization conditions and forms (keeping the state stake and issuing new shares, selling part or all of the state stake), and defines who may buy shares in the initial offering: domestic investors, foreign investors, and strategic investors. Strategic investors must meet financial-capacity and industry-experience thresholds and give binding commitments, such as keeping the brand and core business for at least 3 years, a 3-year lock-up on purchased shares, and a 20 percent deposit on the registered share value. The Decree also sets standards for valuation consulting firms, the pre-equitization financial process (asset inventory, tax finalization, handling of asset surpluses or shortfalls), tax-deductibility of equitization costs for corporate income tax purposes, and the new joint-stock company's obligation to assume employee rights and obligations. This Decree primarily affects state-owned enterprises slated for equitization, their owner-representative agencies, the auditing, valuation, and consulting firms involved in the process, and domestic or foreign investors seeking to buy shares in state enterprises. Accounting and legal teams at enterprises with state capital should track this to prepare financial records, tax finalizations, and asset disposals on time when their enterprise is designated for equitization. Note: the extracted content is cut off at the asset-method business valuation provisions (Article 29) and does not include the divestment (thoai von) chapter referenced in the document title, nor the effective-date clause.

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, 2025Văn bản hợp nhất số 9624/VBHN-BNGOverdue

Consolidated Document No. 9624/VBHN-BNG: Ministry of Foreign Affairs Circular on Consular Implementation

The Ministry of Foreign Affairs issued Consolidated Document No. 9624/VBHN-BNG, authenticated on 31/12/2025 and published in Official Gazette No. 149 dated 16/03/2026. However, the PDF text does not contain substantive legal content (only headers, authentication signature, and blank page markers), making it impossible to determine specific content. The document was authenticated by Deputy Minister Ngo Le Van. This is a consolidated document in the diplomatic/consular domain of the Ministry of Foreign Affairs, not directly relevant to taxation or business finance.

Informational

Labor

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.

July 2025

Jul 1, 202541/2024/QH15Overdue

Consolidated Document No. 19/VBHN-VPQH: Social Insurance Law (Consolidating Amendments Through 2025)

This is a consolidated document issued by the National Assembly Office, published in Official Gazette No. 133 on 28 February 2026, merging Social Insurance Law No. 41/2024/QH15 (effective from 1 July 2025) with four subsequent laws that amended parts of it during 2025: the Law on Teachers No. 73/2025/QH15 (effective 1 January 2026), the Law on Inspection No. 84/2025/QH15 (effective 1 July 2025, which removed the social insurance agency's specialized inspection function), the Population Law No. 113/2025/QH15 (effective 1 July 2026), and the Law on Rehabilitation and Bankruptcy No. 142/2025/QH15 (effective 1 March 2026). A consolidated document creates no new rules; it simply compiles all currently effective provisions into one text for easy reference. Coverage includes: who must participate in mandatory social insurance (Vietnamese employees with contracts of one month or more, civil servants, armed forces personnel, registered household business owners, and enterprise/cooperative managers, plus foreign employees on contracts of 12 months or more); contribution rates (employees pay 8% of their salary into the retirement and death-benefit fund; employers pay 3% into the sickness and maternity fund plus 14% into the retirement and death-benefit fund, a combined 17%, while employers of armed forces personnel pay 22%); prohibited acts such as late or evaded payment and document fraud; and specific benefit regimes such as maternity and sickness leave. For business owners and accountants, this consolidated text is the most complete official reference for correctly identifying who must be enrolled in mandatory social insurance (notably, registered household business owners and foreign staff on contracts of 12 months or longer are both covered), calculating the correct contribution rates, and avoiding reliance on provisions that have since been amended or repealed. Late payment or evasion of mandatory social insurance contributions is a prohibited act and can trigger penalties.

February 2025

Feb 1, 202561/2024/QH15Overdue

Electricity Law No. 61/2024/QH15 (Consolidated Text): Power Planning, Investment, and Electricity Market

Electricity Law No. 61/2024/QH15 was passed by the National Assembly on November 30, 2024 and took effect February 1, 2025, replacing the prior electricity legal framework in full. This consolidated text folds in amendments from three later laws: the Atomic Energy Law No. 94/2025/QH15 (effective January 1, 2026), the Cybersecurity Law No. 116/2025/QH15, and the Construction Law No. 135/2025/QH15 (both effective July 1, 2026). The Law comprehensively governs power development planning, investment in power projects, development of renewable and new energy (including offshore wind), electricity operation licensing, and the operation of the competitive electricity market. For businesses, the law carries three main impacts. First, any organization engaged in power generation, transmission, distribution, wholesale, or retail electricity sales must hold an electricity operation license (Chapter IV), with licensing authority split between the Ministry of Industry and Trade and provincial People's Committees depending on project scale. Second, domestic and foreign investors in power projects, particularly offshore wind and PPP projects, must follow distinct investor-selection and bidding procedures set out in Chapters II and III. Third, the state's electricity pricing policy (Article 5) aims to gradually eliminate cross-subsidization between customer groups, which could affect business electricity costs over the medium term. The scraped source material (from the Official Gazette) covers only through Chapter V (Competitive Electricity Market, Article 38) and cuts off mid-article due to the length of the original document; later chapters on pricing, electrical safety, and violation handling were not fully captured in this record.

January 2025

Jan 1, 2025Thông tư số 88/2024/TT-BTC ngày 24/12/2024; Nghị định số 60/2021/NĐ-CP ngày 21/6/2021; Nghị định số 111/2025/NĐ-CPOverdue

Q&A: Salary-reform fund contribution rates for 2025 applicable to Group 3 public service units

The Ministry of Finance guides a public college classified as Group 3 on 2025 salary-reform fund contribution rates under Point g, Clause 3, Article 4 of Circular 88/2024/TT-BTC: at least 40% of retained revenue after deducting directly related costs; at least 35% for healthcare revenue; at least 40% of the revenue-over-expenditure surplus for service fees (including tuition), joint ventures, and other income. The repeal of Decree 60/2021/ND-CP Article 16(1)(b) by Decree 111/2025/ND-CP does not remove the salary-reform contribution obligation under Circular 88/2024/TT-BTC, which has a separate legal basis.

Medium

Labor

December 2024

Dec 24, 2024Thông tư số 88/2024/TT-BTC ngày 24/12/2024 của Bộ Tài chínhOverdue

Q&A: Can Group 3 public service units apply the salary-reform fund rules applicable to Group 1 and Group 2 units?

The Ministry of Finance clarifies: a public service unit classified as Group 3 for 2021-2025 by the provincial People's Committee must set aside salary-reform funds for 2025 under Point g, Clause 3, Article 4 of Circular 88/2024/TT-BTC (which covers Group 3 and fully state-funded units). It may not apply Point h, which is reserved for Group 1 and Group 2 self-financing units. If in practice the unit is already fully self-financing for recurrent expenditure (equivalent to Group 2), it may seek reclassification by preparing a five-year financial autonomy plan, proposing an upgraded autonomy level, and reporting to its supervisory authority for an official decision.

Medium

Labor

August 2022

Aug 14, 202205/2022/TT-BTTTT; 02/2025/TT-BTTTTOverdue

Consolidated Document No. 10/VBHN-BKHCN: Circular Guiding ICT Implementation Under the National Target Program for New Rural Development 2021-2025

Consolidated Document No. 10/VBHN-BKHCN (dated December 31, 2025, certified by the Ministry of Science and Technology) merges Circular No. 05/2022/TT-BTTTT with its amending Circular No. 02/2025/TT-BTTTT, both originally issued by the Ministry of Information and Communications. It provides detailed guidance for implementing the information and communications technology (ICT) component (Content 09 of Sub-Component 02 and Content 02 of Sub-Component 08) of the National Target Program for New Rural Development 2021-2025. The main content covers establishing and upgrading commune-level loudspeaker broadcasting stations and digitizing production equipment for district-level radio-television facilities; developing broadband telecom infrastructure and Internet of Things (IoT) connectivity for agriculture and rural areas; expanding online public administrative services and inter-agency data sharing; training commune officials in digital skills and information security; popularizing digital literacy among rural residents; and assigning digital address codes to homes and government offices. This is a public-investment program and internal implementation guideline for ministries and provincial People's Committees carrying out the rural development program. It does not impose tax, accounting, invoicing, labor, or customs compliance obligations on businesses, so it has little direct relevance to SME owners, accountants, or foreign investors, although it does touch indirectly on developing digital platforms for e-commerce and electronic payments in rural areas.

June 2021

Jun 21, 2021Nghị định số 60/2021/NĐ-CP ngày 21/6/2021; Thông tư số 56/2022/TT-BTC ngày 16/9/2022Overdue

Q&A: Salary and occupational allowance rules for contract workers at a public hospital with 83.49% financial autonomy

The Ministry of Finance addresses salary fund composition for contract workers at self-financing public service units: the fund base for bonus/welfare allocations includes grade-and-step pay plus state-mandated allowances, incremental pay from salary upgrades, and task-based contract payments, per Decree 60/2021/ND-CP Article 16(1)(a) and Circular 56/2022/TT-BTC Article 10(1)(a). Regarding the specific question on occupational hazard allowances for contract workers at hospitals, the Ministry of Finance redirects the enquirer to the Ministry of Home Affairs and Ministry of Health, which have jurisdiction over that policy.

Low

Labor

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.

February 2019

Feb 12, 2019Văn bản hợp nhất số 40/VBHN-NHNN; Thông tư số 45/2018/TT-NHNN ngày 28/12/2018; Thông tư số 85/2025/TT-NHNN ngày 31/12/2025; Nghị định số 34/2018/NĐ-CP ngày 08/3/2018Overdue

Consolidated Document 40/VBHN-NHNN: Guidelines for Lending with SME Credit Guarantee Fund Guarantees

The State Bank of Vietnam issued Consolidated Document 40/VBHN-NHNN, consolidating Circular 45/2018/TT-NHNN (effective February 12, 2019) on guidelines for credit institutions lending with SME Credit Guarantee Fund (CGF) guarantees under Decree 34/2018/ND-CP, as amended by Circular 85/2025/TT-NHNN. The document prescribes coordination procedures between credit institutions and CGFs, minimum content of cooperation agreements, lending principles for guaranteed loans (loans denominated in Vietnamese dong, with credit institutions bearing their own lending decision responsibility), and interest rates not exceeding the lender's rates for the same term and sector. Circular 85/2025/TT-NHNN amendments are primarily organizational: repealing Article 7(2), replacing "provincial/municipal SBV branch" with "Regional SBV branch", and updating responsibilities of SBV internal units. This is a technical consolidation effective December 31, 2025.

Low

March 2016

Mar 31, 201608/VBHN-BCTOverdue

Consolidated Document 08/VBHN-BCT: Regulations on Management of E-Commerce Activities via Mobile Applications

On 3 February 2026, the Ministry of Industry and Trade issued Consolidated Document No. 08/VBHN-BCT, merging Circular No. 59/2015/TT-BCT with three amending circulars (21/2018, 01/2022, and 38/2025) into a single reference text governing e-commerce activity conducted through mobile applications. It is a pure consolidation for lookup purposes and does not create any new legal obligation beyond what the underlying, already-effective texts require. The rules apply to three groups: traders, organizations, and individuals who own a «sales application» (an app used to sell their own goods or services); owners of an «e-commerce service application» (marketplace apps, online promotion apps, online auction apps); and sellers who use those service applications to trade. Owners of a sales app with an online-ordering feature must notify the Ministry; owners of an e-commerce service app must register with the Ministry, publish their operating rules, personal-data protection policy, and dispute-resolution mechanism. The document also covers online contract formation, online payment safeguards, and the Ministry's practice of publishing lists of registered or non-compliant applications on the E-Commerce Management Portal. For business owners and accountants, this is an administrative registration/notification regime run by the Ministry of Industry and Trade, not a tax, e-invoice, accounting, or customs matter. Businesses selling through mobile apps should check their registration status to avoid administrative penalties, but nothing here changes tax policy or bookkeeping requirements.

Compliance Timeline

July 2026

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

May 2026

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

April 2026

Decree 69/2026/ND-CP: Amendments to Administrative Penalties for Fire Prevention, Firefighting and Rescue

March 2026

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

February 2026

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

January 2026

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

December 2025

Consolidated Document No. 9624/VBHN-BNG: Ministry of Foreign Affairs Circular on Consular Implementation

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

July 2025

Consolidated Document No. 19/VBHN-VPQH: Social Insurance Law (Consolidating Amendments Through 2025)

February 2025

Electricity Law No. 61/2024/QH15 (Consolidated Text): Power Planning, Investment, and Electricity Market

January 2025

Q&A: Salary-reform fund contribution rates for 2025 applicable to Group 3 public service units

December 2024

Q&A: Can Group 3 public service units apply the salary-reform fund rules applicable to Group 1 and Group 2 units?

August 2022

Consolidated Document No. 10/VBHN-BKHCN: Circular Guiding ICT Implementation Under the National Target Program for New Rural Development 2021-2025

June 2021

Q&A: Salary and occupational allowance rules for contract workers at a public hospital with 83.49% financial autonomy

January 2021

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

February 2019

Consolidated Document 40/VBHN-NHNN: Guidelines for Lending with SME Credit Guarantee Fund Guarantees

March 2016

Consolidated Document 08/VBHN-BCT: Regulations on Management of E-Commerce Activities via Mobile Applications

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

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

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

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

Circular 15/2026/TT-BCT: Amendments to the Decentralization of Administrative Procedures under the Ministry of Industry and Trade

Circular 40/2026/TT-BTC: Regulations on exemption of certain fees to support production and business in the transportation sector

Circular 28/2026/TT-BTC: Fees and Charges for Entry, Exit, Transit, and Residence in Vietnam

Decree No. 51/2026/NĐ-CP: Amendments to Regulations on Scholarship and Training Cost Repayment

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

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

Consolidated Decree No. 13/VBHN-BXD: Detailed Regulations on the Development and Management of Social Housing

Guidance on Establishing Provincial Civil Defense Funds under the Civil Defense Law and Politburo Resolution 79-NQ/TW

Circular 151/2025/TT-BTC: Amendments to Circular 69/2022/TT-BTC on Insurance Certificates, Insurance Agency Certificates, Insurance Brokerage Certificates, and Insurance Auxiliary Certificates

Consolidated Document No. 20/VBHN-VPQH: Law on Digital Technology Industry (Consolidating Amendments Through 2025)

Vietnam's Law on Teachers No. 73/2025/QH15 (Consolidated to 2026): Comprehensive Rules for Teaching Staff, Effective January 1, 2026

Consolidated Document No. 18/VBHN-VPQH: Labor Code (Consolidating Amendments Through 2025)

Non-Cash Payment Requirement for Wages of VND 5 Million or More as Deductible Expense Under Decree 320/2025/ND-CP

Are Cash Salary Payments Deductible as Reasonable Expenses for Corporate Income Tax Purposes?

Can Salary Paid Twice Monthly in Cash Be Deducted as an Expense for Corporate Income Tax Purposes?

Consolidated Decree on Decentralization of State Authority in Industry and Trade (Updated Through 2026)