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09/2026
LEGAL UPDATE – WEEK OF SEPTEMBER 12, 2026
30% REDUCTION IN CORPORATE INCOME TAX AND PERSONAL INCOME TAX ON BUSINESS INCOME FOR 2026–2027 On August 24, 2026, the National Assembly adopted Resolution No. 43/2026/QH16 on the reduction of Personal Income Tax (PIT) and Corporate Income Tax (CIT). Accordingly, the National Assembly resolved as follows: A 30% reduction in the PIT payable for the 2026 […]
Legal documents Weekly
08/2026 Legal Document Bulletin – Week of August 26, 2026
SUBJECTS, SCOPE AND MODE OF APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS IN VIETNAM On August 18, 2026, the Ministry of Finance issued Circular No. 118/2026/TT-BTC guiding the subjects, scope and mode of application of International Standards on Accounting in Vietnam. This Circular officially takes effect from January 1, 2027 and applies to the fiscal year starting […]
Legal documents Weekly
08/2026 WEEKLY LEGAL UPDATE – 12 AUGUST 2026
NEW PROVISIONS ON VALUE-ADDED TAX (VAT) DECLARATIONS UNDER CIRCULAR NO. 89/2026/TT-BTC OF THE MINISTRY OF FINANCE PROVIDING DETAILED GUIDANCE ON THE LAW ON TAX ADMINISTRATION AND DECREE NO. 252/2026/ND-CP ON TAX ADMINISTRATION On 30 June 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC (“Circular 89”) providing guidance on the 2025 Law on Tax Administration […]
Legal documents Weekly
07/2026 Legal Update Newsletter – Week of July 20, 2026
Key Changes Introduced by Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC Providing Detailed Guidance on the Implementation of Certain Provisions of the Personal Income Tax Law (Effective from July 1, 2026) The Government has issued Decree No. 253/2026/ND-CP dated June 30, 2026. On the same day, the Ministry of Finance also issued Circular No. 87/2026/TT-BTC, […]
Legal documents Weekly
07/2026 Weekly Legal Update – July 10, 2026
DECREE NO. 245/2026/ND-CP DATED JUNE 27, 2026 OF THE GOVERNMENT ON THE EXTENSION OF TAX AND LAND RENT PAYMENT DEADLINES IN 2026 On June 27, 2026, the Government issued Decree No. 245/2026/ND-CP (“Decree 245”), providing for the extension of payment deadlines for Value-Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land […]
Legal documents Weekly
05/2026 Legal Updates Newsletter – Week of May 29, 2026
DECREE NO. 144/2026/ND-CP AMENDING AND SUPPLEMENTING REGULATIONS ON VALUE-ADDED TAX (VAT) On May 5, 2026, the Government issued Decree No. 144/2026/ND-CP (“Decree 144”), amending and supplementing a number of provisions of Decree No. 181/2025/ND-CP (“Decree 181”), which details the implementation of several articles of the Law on Value-Added Tax (VAT). The new decree introduces a […]
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