Newsletter on Taxation, Accounting and Business – February 2026
UPDATING ON TAX LAW
- Decree 293/2025/ND-CP, issued by the Government on November 10, 2025, stipulates the minimum wage for employees working under labor contracts, effective from January 1, 2026.
- Decree 373/2025/ND-CP, issued by the Government on December 31, 2025, amends and supplements several articles of Decree 126/2020/ND-CP detailing some provisions of the Law on Tax Administration, and takes effect from February 14, 2026.
- Circular 33/2025/TT-BKHCN dated November 15, 2025, detailing the criteria for determining enterprises manufacturing electronic equipment eligible for corporate income tax incentives, effective from January 1, 2026.
- Decision 216/QD-BTC dated February 3, 2026, on the announcement of amended, supplemented, and abolished administrative procedures in the field of tax management within the scope of the Ministry of Finance's management functions, effective from February 14, 2026.
- Official Letter 63/CT-CS dated January 7, 2026, from the Tax Department regarding the declaration of personal income tax on tax-exempt salaries and wages.
- Official Letter 202/CT-CS dated January 13, 2026, from the Tax Department regarding foreign contractor tax policy.
- Official Letter 645/CT-CS dated January 23, 2026, from the Tax Department regarding the dissemination and support for the collection and payment of business license fees from January 1, 2026.
- Official Letter 873/CT-CS dated February 5, 2026, from the Tax Department regarding VAT policy for exported goods delivered through bonded warehouses.
- Official Letter 1067/CT-CS dated February 12, 2026, from the Tax Department regarding the determination of corporate income tax incentives for the extension of the operating time of a software development project.
- Official Letter No. 1068/CT-CS dated February 12, 2026, from the Tax Department regarding VAT policy for advertising revenue via YouTube.
