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05/2026
Legal text bulletin week 10/05/2026
SOME NEW POINTS IN CIRCULAR 43/2026/TT-BTC AMENDING AND SUPPLEMENTING CIRCULAR 202/2014/TT-BTC GUIDING THE METHODS FOR PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS On April 20, 2026, the Ministry of Finance issued Circular No. 43/2026/TT-BTC amending and supplementing several articles of Circular No. 202/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance, which provides guidance […]
Legal documents Weekly
04/2026 Legal text news bulletin week 30/04/2026
CIRCULAR NO. 41/2026/TT-BTC DATED APRIL 6, 2026 OF THE MINISTRY OF FINANCE GUIDING TAX DECLARATION, WITHHOLDING, PAYMENT, AND FINALIZATION IN THE CRYPTO-ASSET MARKET This Circular provides guidance on tax declaration, withholding, payment, and finalization in the crypto-asset market in accordance with Resolution No. 05/2025/NQ-CP on the pilot implementation of the crypto-asset market in Vietnam. Accordingly, […]
Legal documents Weekly
04/2026 Weekly Legal Update – April 10, 2026
TAX POLICIES ON CRYPTO ASSETS UNDER CIRCULAR NO. 32/2026/TT-BTC EFFECTIVE FROM MARCH 27, 2026 On March 27, 2026, the Ministry of Finance issued Circular No. 32/2026/TT-BTC providing guidance on tax policies applicable to transactions, transfers, and business activities involving crypto assets. This Circular took effect on March 27, 2026, and includes several notable points as […]
Legal documents Weekly
03/2026 Legal text news bulletin week of 20/03/2026
THE DEPARTMENT OF TAXATION GUIDES THE FINALIZATION OF PERSONAL INCOME TAX ON INCOME FROM SALARIES AND WAGES IN 2025 On 04/03/2026, the Department of Taxation issued Official Letter No. 1296/CT-NVT guiding the finalization of personal income tax (PIT) for income from salaries and wages. Some noteworthy contents are as follows: A. Family circumstance deductions and […]
Legal documents Weekly
02/2026 Legal document bulletin week 28/02/2026
NEW POINTS OF THE LAW ON SPECIAL CONSUMPTION TAX NO. 66/2025/QH15 EFFECTIVE FROM 01/01/2026 On June 14, 2025, at the 9th session, the 15th National Assembly of the Socialist Republic of Vietnam approved the Law on Excise Tax No. 66/2025/QH15. Law No. 66/2025/QH15 takes effect from January 1, 2026 and has some noteworthy contents as […]
Legal documents Weekly
01/2026 Legal Text Newsletter for the Week of January 30, 2026
DECREE 320/2025/ND-CP DETAILING A NUMBER OF ARTICLES AND MEASURES TO ORGANIZE AND GUIDE THE IMPLEMENTATION OF THE LAW ON CORPORATE INCOME TAX On December 15, 2025, the Government issued Decree 320/2025/ND-CP (Decree 320) detailing a number of articles and measures to organize and guide the implementation of the Law on Corporate Income Tax. We would […]
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