Ngoc Thuy

Decree No. 283/2026/ND-CP of the Government prescribing penalties for administrative violations in the fields of labor, social insurance, and Vietnamese employees going to work abroad under contracts, issued on July 15, 2026, introduces several new penalties applicable to employment service enterprises in relation to the National Employment Exchange.

On July 15, 2026, the Government issued Decree No. 283/2026/ND-CP prescribing administrative penalties in the fields of labor, social insurance, and Vietnamese guest workers working abroad under contracts.

Circular No. 89/2026/TT-BTC of the Minister of Finance, effective from July 1, 2026, provides detailed guidance on the Law on Tax Administration and Decree No. 252/2026/ND-CP.

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.