Legal regulations on tax administration

Luật · Still in effect

Law on Tax Administration 2025 No. 108/2025/QH15, effective in 2026.

National Assembly

Issued on December 8, 2025 · Effective December 8, 2026

→

Luật · Expire

Law on Tax Administration 2019 (Law No. 38/2019/QH14)

National Assembly

Issued on December 8, 2019 · Effective December 8, 2020

→

Luật · Still in effect

Law No. 09/2026/QH16 amends the Law on Personal Income Tax, Value Added Tax, Corporate Income Tax and Special Consumption Tax.

National Assembly

Issued on December 8, 2026 · Effective December 8, 2026

→

Decree · Still in effect

Decree 252/2026/ND-CP provides guidance on the Law on Tax Administration.

Government

Issued on December 8, 2026 · Effective December 8, 2026

→

Decree · Expire

Decree 117/2025/ND-CP regulates tax management for business activities on e-commerce platforms.

Government

Issued on December 8, 2025 · Effective December 8, 2025

→

Decree · Expires: January 1, 2025

Decree 72/2024/ND-CP stipulates the policy of reducing value-added tax from 2024 (Expires: January 1, 2025)

Government

Issued on December 8, 2024 · Effective December 8, 2024

→

Decree · Expire

Decree 126/2020/ND-CP provides guidance on the 2019 Law on Tax Administration.

Government

Issued on December 8, 2020 · Effective December 8, 2020

→

Decree · Still in effect

Decree 12/2015/ND-CP provides guidance on the Law amending and supplementing a number of articles of the Laws on taxation.

Government

Issued on December 8, 2015 · Effective December 8, 2015

→

Decree · Valid until: June 30, 2026

Decree 245/2026/ND-CP extends the deadline for paying value-added tax, corporate income tax, personal income tax, and land rent in 2026.

Government

Issued on December 8, 2026 · Effective December 8, 2026

→

Decree · Expires: January 1, 2023

Decree 34/2022/ND-CP extends the deadline for paying VAT, corporate income tax, and personal income tax for 2022.

Government

Issued on December 8, 2022 · Effective December 8, 2022

→

Decree · Expire

Decree 49/2025/ND-CP stipulates the threshold for applying temporary travel bans.

Government

Issued on December 8, 2025 · Effective December 8, 2025

→

Circulars · Still in effect

Circular 86/2026/TT-BTC regulates tax management for exported and imported goods.

Ministry of Finance

Issued on December 8, 2026 · Effective December 8, 2026

→

Circulars · Still in effect

Circular 89/2026/TT-BTC provides guidance on the Law on Tax Administration and Decree 252/2026/ND-CP.

Ministry of Finance

Issued on December 8, 2026 · Effective December 8, 2026

→

Circulars · Still in effect

Circular 90/2026/TT-BTC regulates tax registration.

Ministry of Finance

Issued on December 8, 2026 · Effective December 8, 2026

→

Circulars · Still in effect

Circular 32/2026/TT-BTC provides guidance on VAT, corporate income tax, and personal income tax for transactions, transfers, and trading of crypto assets.

Ministry of Finance

Issued on December 8, 2026 · Effective December 8, 2026

→

Official document · Still in effect

Official document 1902/CT-CĐS regarding coordination in preventing tax fraud involving the parallel use of two financial accounting systems.

Tax Department

Issued on December 8, 2026 · Effective December 8, 2026

→

Official document · Still in effect

Official document 4755/TCT-DNNCN strengthens tax management for businesses trading in automobiles and motorcycles.

General Department of Taxation

Issued on December 8, 2022 · Effective December 8, 2022

→

Official document · Still in effect

Official document 5061/CT-CS introduces new points and implements Decree 252/2026/ND-CP.

Tax Department

Issued on December 8, 2026 · Effective December 8, 2026

→

Official dispatch · Still in effect

Directive 18/CD-CT focuses resources on implementing the Campaign to Clean Up Tax Identification Numbers – Removing Business Bottlenecks.

Tax Department

Issued on December 8, 2026 · Effective December 8, 2026

→