Thanh Tam

The above is stipulated in Circular No. 34/2026/TT-NHNN guiding foreign exchange management for outward investment, issued on June 30, 2026.

The above is stipulated in Circular No. 34/2026/TT-NHNN guiding foreign exchange management for outward investment, issued on June 30, 2026.

The Ministry of Finance issued Circular No. 102/2026/TT-BTC on July 17, 2026, guiding the supervision, inspection, evaluation, classification, reporting and disclosure of information in the management and investment of State capital in enterprises.

Issued on July 15, 2026, 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 provides detailed regulations on administrative penalties in these fields. It serves as an important legal basis for ensuring the strict and effective enforcement of laws relating to labor and social insurance.

On June 30, 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC, detailing a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP. The Circular provides detailed guidance for the implementation of the Law on Tax Administration, contributing to greater transparency and efficiency in tax administration in Vietnam.

This is one of the provisions of Circular No. 96/2026/TT-BTC, dated July 2, 2026, amending Circular No. 67/2023/TT-BTC, guiding the Law on Insurance Business.

Circular No. 95/2026/TT-BTC, guiding the implementation of Tax Agreements and the prevention of tax evasion and avoidance, was promulgated on July 1, 2026.

From July 20, 2026, service support policies for certain leadership positions in the political system will officially take effect. Which leadership positions are eligible for these policies, what are the applicable support amounts, and what are the principles of organization and operation of the Government?

Illegal foreign currency transactions constitute a violation of law and may be subject to administrative penalties depending on the nature and severity of the violation.

Circular No. 12/2026/TT-NHNN of the State Bank of Vietnam amending and supplementing a number of articles of Decision No. 38/2007/QD-NHNN of the Governor of the State Bank of Vietnam on issuance of the Regulation on grant, use and management of bank identification numbers was promulgated on May 19, 2026.

Official Dispatch No. 2272/BGDĐT-KHCNTT (2026) on guidelines for implementing the cooperation model among the State – educational institutions – enterprises, issued on April 29, 2026.

Not all allowances paid to employees are deductible for corporate income tax (CIT) purposes. So, which allowances are treated as deductible expenses in 2026? Below are the details.