Newsletter on Taxation, Accounting and Business – January 2026
Newsletter on Taxation, Accounting and Business – January 2026
UPDATING ON TAX LAW
- Resolution No. 198/2025/QH15 on special mechanisms and policies for the development of the private economy, effective from 17 May 2025.
- Personal Income Tax Law No. 109/2025/QH15, officially passed by the National Assembly on 1 January 2026, effective from 1 July 2026.
- Law No. 149/2025/QH15, passed by the National Assembly on 11 December 2025, amending and supplementing the 2025 Value Added Tax Law No. 48/2025/QH15.
- Decree No. 360/2025/NĐ-CP and Circular No. 158/2025/TT-BTC provide detailed guidance on the implementation of certain provisions of the Special Consumption Tax Law, effective from 1 January 2026.
- Decree No. 20/2025/NĐ-CP, amending and supplementing several provisions of Decree No. 123/2020/NĐ-CP on tax administration for enterprises with related-party transactions (effective from 27 March 2025).
- Official Dispatch No. 183/BNI-QLDN3 dated 8 January 2026 issued by Bac Ninh Provincial Tax Department on payment documentation for salary expenses of VND 5 million or more
- Official Dispatch No. 6175/CT-PC (2025) issued by the Tax Department introducing new points of Decree No. 310/2025/NĐ-CP on administrative penalties for tax and invoice violations
- Official Dispatch No. 284/CT-DNL issued by the Tax Department providing guidance on VAT declaration for investment projects
