Ngoc Thuy

This is one of the notable contents of Circular No. 56/2026/TT-BXD dated July 6, 2026, on working time and rest time for workers performing jobs of special characteristics at sea in the provision of public non-business services for maritime safety assurance.

In addition to expanding the scope of entities subject to tax registration, Circular No. 90/2026/TT-BTC also introduces a notable provision on cases in which foreign suppliers are not required to carry out tax registration procedures in Vietnam.

On July 7, 2026, the Government issued Decree No. 274/2026/ND-CP detailing a number of articles of, and providing measures for implementing, the Law on Bidding regarding the selection of investors for investment business projects. The Decree takes effect on August 21, 2026.

One of the notable new points of Circular No. 90/2026/TT-BTC is the addition of regulations on granting separate tax identification numbers (TINs) to operators of domestic e-commerce platforms and digital platforms for withholding, declaring and paying tax on behalf of taxpayers.

On June 30, 2026, the Minister of Finance issued Circular No. 90/2026/TT-BTC prescribing tax registration, which takes effect on July 1, 2026.

The above content is provided in Circular No. 90/2026/TT-BTC of the Minister of Finance prescribing tax registration, issued on June 30, 2026.

From July 1, 2026, the refund of value-added tax (VAT) for goods of foreigners and overseas Vietnamese purchased in Vietnam and carried along upon exit shall be implemented in accordance with Circular No. 84/2026/TT-BTC.

The Minister of Finance has issued Circular No. 86/2026/TT-BTC dated June 30, 2026, providing for tax administration of exported and imported goods.

The Government has issued Decree No. 255/2026/ND-CP dated June 30, 2026, providing for tax administration of enterprises having related-party transactions.

The Ministry of Finance has issued Circular No. 82/2026/TT-BTC prescribing requirements for duty-free business locations and the management of duty-free business activities. The Circular takes effect on July 1, 2026.

Under Decree No. 253/2026/ND-CP, the Government has increased the income threshold for applying the 10% personal income tax (PIT) withholding on irregular income from VND 2 million per payment to VND 5 million per payment.

LuatVietnam has updated Decree No. 253/2026/ND-CP, detailing a number of articles of and measures for organizing and guiding the implementation of the Law on Personal Income Tax, which was promulgated by the Government on June 30, 2026. 

This is one of the key policy directions set out by the Politburo in Resolution No. 10-NQ/TW dated June 8, 2026, to improve the quality of foreign investment in the new development phase.

On June 8, 2026, the Political Bureau issued Resolution No. 10-NQ/TW on the development of the foreign-invested economy, setting out a comprehensive direction for reforming policies on attracting, managing and utilizing foreign investment in the new development phase. Below are eight key policies introduced under the Resolution.

On June 27, 2026, the Government issued Decree No. 245/2026/ND-CP on the extension of deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent in 2026.