Ngoc Thuy

This requirement is prescribed in Circular No. 25/2025/TT-NHNN, which amends Circular No. 17/2024/TT-NHNN on the opening and use of payment accounts at payment service providers.

The Ministry of Industry and Trade issued Circular No. 04/2026/TT-BCT dated January 26, 2026, providing the 2026 import tariff quotas for raw tobacco. This Circular shall take effect on March 15, 2026.  

The Government has issued Decree No. 50/2026/ND-CP, detailing Resolution No. 254/2025/QH15 on mechanisms and policies for removing difficulties and obstacles in the implementation of the Law on Land 2024, specifically regarding land use levy and land rent. The Decree was promulgated and took effect on 31 January 2026.

This regulation is specified in Resolution No. 66.11/2026/NQ-CP on removing difficulties and obstacles related to the auction of land use rights in cases of land allocation for residential purposes under the Land Law, issued on January 06, 2026.

The Government promulgated Decree No. 39/2026/ND-CP, which takes effect from January 25, 2026, amending Decree No. 27/2019/ND-CP (as amended and supplemented by Decree No. 136/2021/ND-CP and Decree No. 22/2023/ND-CP).

Decree No. 20/2026/ND-CP provides for special personal income tax (PIT) incentives applicable to experts and scientists working in innovative start-up enterprises and research and innovation organizations in the private sector.

The Law on Personal Income Tax No. 109/2025/QH15 has added many new tax exemption and reduction policies to encourage the development of high technology and the digital technology industry.

On January 14, 2026, the Government’s Decree No. 15/2026/ND-CP officially took effect, amending and supplementing a number of provisions to reduce and simplify administrative procedures in the field of science and technology.

Decree No. 05/2026/ND-CP of the Government on the organization and operation of the Banking Inspectorate was promulgated on 10 January 2026 and takes effect from 15 January 2026.

Decree No. 353/2025/ND-CP, which providing detailed regulations and guidelines for the implementation of the Law on Digital Technology Industry, was issued on December 31, 2025, and took effect on January 1, 2026.

This content is stipulated in Decree 02/2026/ND-CP on sanctioning of administrative violations in the field of fees and charges, which was issued and took effect on January 01, 2026.

The National Assembly has passed the Law amending and supplementing a number of articles of the Law on Value-Added Tax, Law No. 149/2025/QH15, on December 11, 2025.

The National Assembly adopted Resolution No. 254/2025/QH15 on December 11, 2025, which will officially take effect from January 1, 2026.

At the exhibition of the 2025 Law Day Celebration organized by the Ministry of Justice on November 7, 2025, the Chairman of the National Assembly, Mr. Tran Thanh Man, directly interacted with the Law AI system operated and developed by LuatVietnam.vn on the National Law Portal.

Under Resolution No. 366/NQ-CP dated November 12, 2025, the Government assigns the State Bank of Vietnam the task of studying and proposing the establishment of a gold exchange to strengthen the management of the gold market.