Decree 296/2026/ND-CP amend Decree 168/2025/ND-CP on enterprise registration

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 168/2025/ND-CP dated June 30, 2025, on enterprise registration
 

Pursuant to Law on Organization of the Government No. 63/2025/QH15;

Pursuant to Law on Organization of Local Administration No. 72/2025/QH15;

Pursuant to Law on Enterprises No. 59/2020/QH14, as amended and supplemented a number of articles under Law No. 03/2022/QH15 and Law No. 76/2025/QH15;

Pursuant to Law on Investment No. 143/2025/QH15;

Pursuant to Law on Recovery and Bankruptcy No. 142/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 168/2025/ND-CP dated June 30, 2025, on enterprise registration.

Article 1. To amend and supplement a number of clauses of Article 4

1. To amend and supplement Clause 1 as follows:

“1. Enterprise founders or enterprises shall themselves declare enterprise registration dossiers and take responsibility before law for the lawfulness, truthfulness and accuracy of information declared in enterprise registration dossiers and reports. Owners, shareholders and members of a company shall fully comply with the provisions on assets contributed as capital in Clause 2, Article 34 of the Law on Enterprises and may not contribute capital to an enterprise in their names on behalf of other persons.”.

2. To add Clause 7 and Clause 8 below Clause 6 as follows:

“7. A provincial-level business registration agency shall exploit and use information available in the National business registration database and other national databases and specialized databases, and may not require an individual or organization carrying out enterprise registration procedures to submit a copy of an enterprise registration certificate, cooperative registration certificate, household business registration certificate, tax registration certificate, investment registration certificate, written approval of the investment registration agency regarding the contribution of capital or purchase of shares or capital contributions by a foreign investor or foreign-invested economic organization, establishment and operation license or a copy of a written approval of the State Securities Commission, a legally effective court judgment or ruling, and other documents included in an enterprise registration dossier as specified in the Law on Enterprises and this Decree.

If information cannot be exploited or the exploited information is incomplete or inaccurate, the provincial-level business registration agency shall request the individual or organization to supplement copies of the above-mentioned documents in accordance with the Law on Enterprises and this Decree for settlement of enterprise registration procedures. The individual or organization shall update and adjust information in databases in accordance with law.

The exploitation and use of information available in databases as substitutes for components of an enterprise registration dossier, on the basis of connection and sharing of information between the National business registration database and other databases, shall comply with notices posted on the National business registration portal on enterprise registration.

8. For a single-member limited liability company with 100% of its charter capital held by the State, a copy or the original of the resolution or decision of the company owner and the document appointing an authorized representative of the owner being an organization in an enterprise registration dossier as specified in the Law on Enterprises and this Decree shall be replaced by a document of an organization or individual competent in accordance with the law on management and investment of state capital at enterprises and other relevant laws.”.

Article 2. To amend and supplement Clause 5, Article 12

“5. A principal and an authorized person carrying out enterprise registration procedures shall take responsibility before law for the lawfulness, truthfulness and accuracy of the authorization. The principal and the authorized person shall conduct electronic authentication to be granted enterprise registration when carrying out procedures for registration of establishment of an enterprise, registration of change of the legal representative, owner or member of a limited liability company, registration of change of information on founding shareholders or shareholders being foreign investors of a joint-stock company other than a listed company or a company having its securities registered for trading, registration of change of the owner of a sole proprietorship, or registration of change of general partners.

If electronic authentication is interrupted, the principal shall conduct electronic authentication after the enterprise registration is granted. If the principal fails to confirm or confirms that he/she did not authorize the carrying out of enterprise registration procedures, the provincial-level business registration agency shall request the enterprise to report in accordance with Clause 5, Article 21 of this Decree.

If an electronic identification account for conducting electronic authentication is not yet available, the enterprise registration dossier must be accompanied by a copy of a valid identity card, citizen identity card, passport, foreign passport or paper valid as a substitute for a foreign passport of the principal.”

Article 3. To amend and supplement Article 17

“Article 17. Beneficial owners of enterprises

The beneficial owner of an enterprise having the legal person status means one or more individuals who, directly or indirectly, ultimately and actually own or control that enterprise, excluding an individual representing state capital at the enterprise (below referred to as a beneficial owner of enterprise). A beneficial owner means one or more individuals identified as follows:

1. An individual who directly or indirectly, or both directly and indirectly, owns at least 25% of the charter capital or at least 25% of the total voting shares of the enterprise.

An indirect owner means an individual who owns at least 25% of the charter capital or at least 25% of the total voting shares of the enterprise through organizations or other legal arrangements.

If a group of individuals having a family relationship as specified in Clause 22, Article 4 of the Law on Enterprises, or under a contract, jointly owns, directly or indirectly, or both directly and indirectly, at least 25% of the charter capital or at least 25% of the total voting shares of the enterprise, the enterprise shall identify the individuals in this group as its beneficial owners.

For a partnership, all general partners are beneficial owners of the enterprise, regardless of their ratios of contribution to charter capital or their voting rights at the enterprise.

2. If no individual satisfies the criteria specified in Clause 1 of this Article, or if there are grounds to believe that an individual identified according to the criteria specified in Clause 1 of this Article is not the beneficial owner of the enterprise, the enterprise shall identify its beneficial owner through other methods as prescribed by law or in practice. Control shall be exercised through one or more of the following rights: the right to appoint, relieve from duty or remove from office a majority or all members, or the chairperson, of the Board of Directors, a majority or all members, or the chairperson, of the Board of Members, the Director or General Director; to amend or supplement the charter of the enterprise; to change its organizational structure; to decide on financial, investment and operational policies of enterprise; or to reorganize or dissolve the enterprise.

3. If no individual satisfies the criteria specified in Clauses 1 and 2 of this Article, the enterprise shall identify an individual being an enterprise manager with the highest authority to act on behalf of the enterprise, except an individual representing state capital at the enterprise.”.

Article 4. To amend and supplement Article 18

“Article 18. Declaration and notification of information on beneficial owners of enterprises

1. An enterprise founder or enterprise shall identify the beneficial owners of enterprise in accordance with Article 17 of this Decree and declare and notify information on such beneficial owners to the business registration agency.

An enterprise founder or enterprise shall identify the beneficial owners of enterprise by reviewing each level in the ownership structure of enterprise until the individual having ultimate and actual ownership or control is identified. If the ownership structure includes a legal arrangement as specified by the anti-money laundering law, the beneficial owner of that legal arrangement shall be identified in accordance with the anti-money laundering law.

2. Information on beneficial owners shall be declared in the following order:

a) The enterprise founder or enterprise shall declare and notify to the business registration agency information on an individual satisfying the ownership criteria specified in Clause 1, Article 17 of this Decree;

b) If no individual satisfies the criteria specified in Clause 1, Article 17, or if there are grounds to find that an individual identified according to the criteria specified in Clause 1, Article 17 is not the beneficial owner of the enterprise, the enterprise founder or enterprise shall declare and notify to the business registration agency information on one or more individuals satisfying the criteria regarding actual controlling interest specified in Clause 2, Article 17 of this Decree;

c) If no individual satisfies the criteria specified in Clauses 1 and 2, Article 17, the enterprise founder or enterprise shall declare and notify to the business registration agency information on the individual specified in Clause 3, Article 17 of this Decree.”.

Article 5. To amend and supplement Clause 2, Article 20

“2. At the commune level:

a) If a commune-level administrative unit establishes a specialized division, the business registration agency settling household business registration procedures is the specialized division under the commune-level People’s Committee that has the functions and tasks of household business registration under a decision of the People’s Committee of a province or centrally run city;

b) If a commune-level administrative unit does not establish a specialized division, the business registration agency settling household business registration procedures is the commune-level People’s Committee;

c) The business registration agency settling household business registration procedures specified at Point a and Point b of this Clause (below referred to as the commune-level business registration agency) has an account and a seal.”.

Article 6. To add Clause 8a below Clause 8, Article 21

“8a. To update and retain information on shareholders of a joint-stock company other than a listed company or a company having its securities registered for trading in the National Business Registration Database for 06 years from the date the company is dissolved in accordance with this Decree.”.

Article 7. To add Clause 6 below Clause 5, Article 24

“6. If a foreign investor establishes an enterprise before carrying out procedures for grant or modification of an investment registration certificate in accordance with the investment law, the enterprise registration dossier is not required to include a copy of the investment registration certificate specified in Clause 5, Article 20, Point c, Clause 4, Article 21, and Point c, Clause 4, Article 22 of the Law on Enterprises. In this case, the enterprise registration application must include a commitment to satisfy the market access conditions applicable to foreign investors in accordance with law.”.

Article 8. To amend and supplement a number of points and clauses of Article 38

1. To amend and supplement Clause 1 as follows:

“1. An enterprise registration dossier submitted via the electronic network must comprise the documents specified in the 2020 Law on Enterprises as amended and supplemented in 2025 and this Decree, which are presented in the form of electronic documents or electronic data in accordance with law. An enterprise registration dossier submitted via the electronic network has the same legal validity as a paper enterprise registration dossier.”.

2. To amend and supplement Point a, Clause 2 as follows:

“a) It contains all required documents, the contents of which are fully declared as required for a paper dossier, and  are presented in the form of electronic documents or electronic data containing all information required for a paper registration dossier;”.

3. To amend and supplement Point d, Clause 2 as follows:

“d) In case of authorization to carry out enterprise registration procedures, the enterprise registration dossier submitted via the electronic network must be accompanied by the papers and documents specified in Article 12 of this Decree, which are presented in the form of electronic documents or electronic data specified at Point a of this Clause.”.

Article 9. To amend and supplement Article 39

“Article 39. Order and procedures for enterprise registration via the electronic network

1. A dossier submitter shall log in to the National public service portal or the national identification application using an electronic identification account to access the National business registration information system. The dossier submitter shall carry out enterprise registration procedures according to the process on the National business registration information system as follows:

a) If the dossier submitter is the person competent to sign the enterprise registration application

The dossier submitter shall declare information on the National business registration information system. For applications or notices whose contents are declared on the National business registration information system and which only require the signature of the dossier submitter, the dossier submitter is not required to digitally sign or directly sign them as prescribed and is not required to upload them to the National business registration information system. For other documents included in the registration dossier as prescribed, the dossier submitter shall ensure that such documents are digitally signed or directly signed as prescribed, presented in the form of electronic documents, and uploaded to the National business registration information system.

For applications or notices whose contents are declared on the National business registration information system and which require the signatures of more than one person, and other documents included in the registration dossier as prescribed, the dossier submitter shall ensure that such documents are digitally signed or directly signed as prescribed, presented in the form of electronic documents, and uploaded to the National business registration information system.

The dossier submitter shall pay charges and fees (if any) and conduct electronic authentication as prescribed to submit the dossier. After completing the dossier submission, the dossier submitter shall receive an electronic dossier receipt and appointment slip for notification of results;

b) If the dossier submitter is a person authorized to carry out enterprise registration procedures

The dossier submitter shall declare information and upload the documents included in the registration dossier as prescribed to the National business registration information system. Such documents must be digitally signed or directly signed as prescribed and presented in the form of electronic documents.

The dossier submitter shall pay charges and fees (if any) and conduct electronic authentication as prescribed to submit the dossier. After completing the dossier submission, the dossier submitter shall receive an electronic dossier receipt and appointment slip for notification of results.

2. Enterprise registration information on the National business registration information system shall be transmitted to the tax registration application system for coordination and exchange of information between the provincial-level business registration agency and the tax agency.

3. The provincial-level business registration agency shall examine the validity of the dossier and notify the enterprise of the dossier processing result in accordance with the Law on Enterprises and this Decree. The dossier submitter shall log in to the National business registration information system to receive feedback on the dossier processing result.

4. An enterprise founder or enterprise carrying out registration procedures via the electronic network may discontinue the enterprise registration procedures in accordance with Clause 6, Article 31 of this Decree.”.

Article 10. To amend and supplement Point c, Clause 1, Article 51

“c) A copy or the original of the share transfer contract or a paper proving completion of the transfer in case of share transfer; a paper proving the capital contribution in case a shareholder being a foreign investor purchases shares offered for private placement; or a contract on donation of shares in case of donation of shares;”.

Article 11. To amend and supplement a number of points and clauses of Article 60

1. To amend and supplement Clause 1 as follows:

“1. If an enterprise, branch or business location suspends its business operation or resumes its business operation ahead of the notified schedule, or a representative office suspends its operation or resumes its operation ahead of the notified schedule, the enterprise shall submit a notification dossier to the provincial-level business registration agency of the locality where the enterprise, branch, representative office or business location is headquartered at least 03 working days before the date of business suspension, operation suspension, or resumption of business operation or operation ahead of the notified schedule. If, after expiration of the notified suspension period, an enterprise, branch or business location wishes to continue suspending its business operation or a representative office wishes to continue suspending its operation, a suspension notification dossier shall be submitted to the provincial-level business registration agency at least 03 working days before the date on which the continued suspension commences. The suspension period stated in each notice must not exceed 12 months. The total period of consecutive business suspension must not exceed 24 months.”.

2. To amend and supplement Point a, Clause 2 as follows:

“a) A notice of suspension of business operation or operation, which includes the telephone number and email address of the legal representative of enterprise;”.

3. To add Clause 7 and Clause 8 below Clause 6 as follows:

“7. During a period of business suspension, if enterprise registration information changes as specified in Articles 30 and 31 of the 2020 Law on Enterprises as amended and supplemented in 2025 and this Decree, the enterprise shall register the change or notify the change in enterprise registration contents as prescribed.

8. Within 05 working days from the expiration of the notified business suspension period, the legal representative of enterprise shall confirm the resumption of business operation and undertake that all enterprise registration obligations have been fully performed with the provincial-level business registration agency according to the process on the National business registration information system.

If the confirmation is not made within the above-mentioned time limit, within 10 working days from the expiration of the above-mentioned time limit for confirmation, the provincial-level business registration agency shall send a written request for the enterprise to submit a report in accordance with Point c, Clause 1, Article 216 of the Law on Enterprises and concurrently send it to the tax administration agency for coordination in state management.

If the enterprise fails to submit a report to the provincial-level business registration agency within 06 months from the expiration of the report submission time limit, the provincial-level business registration agency shall revoke the enterprise registration certificate according to the order and procedures specified in Article 69 of this Decree. The enterprise shall carry out dissolution procedures in accordance with Article 65 of this Decree.”.

Article 12. To add Clause 3 below Clause 2, Article 61

“3. During a period of business suspension, suspension of operation or cessation of business operation at the request of a competent state agency, if enterprise registration information changes as specified in Articles 30 and 31 of the 2020 Law on Enterprises as amended and supplemented in 2025 and this Decree, the enterprise shall register the change or notify the change in enterprise registration contents as prescribed.”.

Article 13. To amend and supplement Clause 3, Article 64

“3. Within 05 working days from the date of full payment of the debts of enterprise, the enterprise shall submit an enterprise dissolution registration dossier to the provincial-level business registration agency of the locality where the enterprise is headquartered, the enterprise dissolution registration dossier must comprise the documents specified in Clause 1, Article 210 of the Law on Enterprises. For a joint-stock company other than a listed company or a company having its securities registered for trading, the notice of enterprise dissolution included in the enterprise registration dossier must be accompanied by a copy of the shareholder register.”.

Article 14. To amend and supplement Article 72

“Article 72. Process for changing legal status, suspension of bankruptcy procedures, and cancellation of a decision declaring an enterprise bankrupt

1. Change of legal status after a court issues a decision to open bankruptcy procedures or a decision declaring an enterprise bankrupt

a) Within 03 working days after receiving a court’s decision to open bankruptcy procedures, the provincial-level business registration agency shall change the legal status of the enterprise to undergoing bankruptcy procedures and the legal status of its branches, representative offices and business locations to undergoing procedures for termination of operation in the National business registration database;

b) Within 03 working days after receiving a court’s decision or an extract of a decision declaring an enterprise bankrupt, the provincial-level business registration agency shall change the legal status of the enterprise to bankrupt and the legal status of its branches, representative offices and business locations to operation terminated in the National business registration database;

c) Within 03 working days after receiving a court’s decision not to open bankruptcy procedures, the provincial-level business registration agency shall retain the information in the National business registration database.

2. Within 03 working days after receiving a court’s decision to suspend bankruptcy procedures, the provincial-level business registration agency shall change the legal status of the enterprise and the legal status of its branches, representative offices and business locations in the National business registration database to the legal statuses existing before the decision to open bankruptcy procedures was issued.

3. Within 03 working days after receiving a court’s decision on settlement of a request for reconsideration of, or a recommendation concerning, a decision to suspend bankruptcy procedures, the provincial-level business registration agency shall retain the information in the National business registration database if the court upholds the decision to suspend bankruptcy procedures, or change the legal status of the enterprise to undergoing bankruptcy procedures and the legal status of its branches, representative offices and business locations to undergoing procedures for termination of operation in the National business registration database if the court cancels the decision to suspend bankruptcy procedures and assigns a judge to settle the bankruptcy procedures.

4. Within 03 working days after receiving a court’s decision cancelling the decision declaring an enterprise bankrupt and transferring the dossier to a competent lower-level People’s Court for re-settlement, the provincial-level business registration agency shall change the legal status of the enterprise to undergoing bankruptcy procedures and the legal status of its branches, representative offices and business locations to undergoing procedures for termination of operation in the National business registration database.

5. Information that an enterprise is undergoing bankruptcy procedures or has been declared bankrupt and that its branches, representative offices and business locations are undergoing procedures for termination of operation or have terminated operation shall be transmitted to the tax registration application system for updating.”.

Article 15. To amend and supplement Clause 5, Article 93

“5. A principal and an authorized person carrying out household business registration procedures shall take responsibility before law for the lawfulness, truthfulness and accuracy of the authorization. The principal and the authorized person shall conduct electronic authentication to be granted household business registration when carrying out procedures for registration of establishment of a household business, registration of change of the household business owner, or registration of change of household members registering the household business.

If electronic authentication is interrupted, the principal shall conduct electronic authentication after the household business registration is granted. If the principal fails to confirm or confirms that he/she did not authorize the carrying out of household business registration procedures, the commune-level business registration agency shall request the household business to submit a report in accordance with Clause 6, Article 22 of this Decree.

If an electronic identification account for conducting electronic authentication is not yet available, the household business registration dossier must be accompanied by a copy of a valid identity card or citizen identity card of the principal.”.

Article 16. To add Clause 5 below Clause 4, Article 103

“5. During a period of business suspension, if household business registration information changes as specified in Article 100 of this Decree, the household business shall register the change in household business registration contents as prescribed.”.

Article 17. To amend and supplement a number of points and clauses of Article 112

1. To amend Clause 1 as follows:

“1. A household business registration dossier submitted via the electronic network must comprise the documents specified in this Decree and be presented in the form of electronic documents or electronic data. A household business registration dossier submitted via the electronic network has the same legal validity as a paper household business registration dossier.”.

2. To amend Point a, Clause 2 as follows:

“a) It contains all required documents, the contents of which are fully declared as required for a paper dossier, and such documents are presented in the form of electronic documents or electronic data containing all information required for a paper registration dossier. The name of an electronic document must correspond to the name of the type of documents included in the paper household business registration dossier;”.

3. To amend Point d, Clause 2 as follows:

“d) In case of authorization to carry out household business registration procedures, the household business registration dossier submitted via the electronic network must be accompanied by the papers and documents specified in Article 93 of this Decree, which are presented in the form of electronic documents or electronic data as prescribed.”.

4. To add Clause 4 below Clause 3 as follows:

“4. If a dossier is received on the Household business registration information system after working hours or on a day off, public holiday or Lunar New Year holiday as prescribed, the time limit for notification of the result of household business registration procedures specified in this Decree shall be counted from the working day following the date the dossier is received.”.

Article 18. To amend and supplement Article 113

“Article 113. Order and procedures for household business registration via the electronic network”

1. A dossier submitter shall log in to the National public service portal or the national identification application using an electronic identification account to access the Household business registration information system. The dossier submitter shall carry out household business registration procedures according to the process on the Household business registration information system as follows:

a) If the dossier submitter is the person competent to sign the household business registration application

The dossier submitter shall declare information on the Household business registration information system. For applications or notices whose contents are declared on the Household business registration information system and which only require the signature of the dossier submitter, the dossier submitter is not required to digitally sign them or upload them to the Household business registration information system. For other documents included in the registration dossier as prescribed, the dossier submitter shall ensure that such documents are digitally signed or directly signed as prescribed, presented in the form of electronic documents, and uploaded to the Household business registration information system.

For applications or notices whose contents are declared on the Household business registration information system and which require the signatures of more than one person, and other documents included in the registration dossier as prescribed, the dossier submitter shall ensure that such documents are digitally signed or directly signed as prescribed, presented in the form of electronic documents, and uploaded to the household business registration information system.

The dossier submitter shall pay charges and fees (if any) and conduct electronic authentication as prescribed to submit the dossier. After completing the dossier submission, the dossier submitter shall receive an electronic dossier receipt and appointment slip for notification of results;

b) If the dossier submitter is a person authorized to carry out household business registration procedures

The dossier submitter shall declare information and upload the documents included in the registration dossier as prescribed to the Household business registration information system. Such documents must be digitally signed or directly signed as prescribed and presented in the form of electronic documents.

The dossier submitter shall pay charges and fees (if any) and conduct electronic authentication as prescribed to submit the dossier. After completing the dossier submission, the dossier submitter shall receive an electronic dossier receipt and appointment slip for notification of results.

2. Household business registration information on the Household business registration information system shall be transmitted to the tax registration application system for coordination and exchange of information between the commune-level business registration agency and the tax agency.

3. The commune-level business registration agency shall examine the validity of the dossier and notify the household business of the dossier processing result in accordance with this Decree. The dossier submitter shall log in to the Household business registration information system to receive feedback on the dossier processing result.

4. A household business carrying out registration procedures via the electronic network may discontinue the household business registration procedures in accordance with Clause 5, Article 95 of this Decree.”.

Article 19. To replace or annul a number of phrases and clauses

1. To replace the phrase “notarized Vietnamese translation” with the phrase “Vietnamese translation with the translator’s signature certified” in Clause 2, Article 10.

2. To replace the phrase “Clauses 1, 2, 3, 4, 5, 6, 7 and 8 of this Article” with the phrase “Clauses 1, 2, 3, 4, 5, 6, 7, 8 and 8a of this Article” in Clause 9, Article 21.

3. To replace the phrase “03 working days” with the phrase “02 working days” in Clause 6, Article 31. Clause 5, Article 56, Clause 4, Article 66, Clauses 1, 2, 3 and 4, Article 77, Clause 5, Article 95, and Clauses 1, 2, 3 and 4, Article 115.

4. To replace the phrase “tax registration information system” with the phrase “tax registration application system” in Clause 2, Article 53.

5. To replace the phrase “where the business location is located” with the phrase “in accordance with law” in Clause 2, Article 87.

6. To annul the phrase “and the list of authorized representatives” in Clause 3, Article 54.

7. To annul the phrase “to which the dossier was submitted” in Clause 5, Article 95.

8. To annul the phrase “where the household business registers its head office” in Clause 1, Article 99.

9. To annul Article 37; Clause 2, Article 52, Article 111, and Clause 3, Article 124.

Article 20. Processing of dossiers received before the effective date of this Decree

1. If an enterprise dissolution registration dossier or a notice of business suspension has been received but has not yet been approved by the provincial-level business registration agency before the effective date of this Decree, the procedures shall be settled in accordance with this Decree.

2. Except the case specified in Clause 1 of this Article, enterprise registration procedures for an enterprise registration dossier that has been received but has not yet been approved by the provincial-level business registration agency before the effective date of this Decree shall be settled in accordance with Decree No. 168/2025/ND-CP.

3. Household business registration procedures for a household business registration dossier that has been received but has not yet been approved by the commune-level business registration agency before the effective date of this Decree shall be settled in accordance with Decree No. 168/2025/ND-CP.

Article 21. Transitional provisions

1. The provision that the total period of consecutive business suspension must not exceed 24 months specified in Clause 1, Article 11 of this Decree applies to enterprises that notified their business suspension before the effective date of this Decree as follows:

a) If, by the end of the most recently notified business suspension period, the total period of consecutive business suspension has not exceeded 24 months, the enterprise may continue to register its business suspension, provided that the total period of consecutive business suspension, including the period registered before the effective date of this Decree, does not exceed 24 months;

b) If, by the end of the most recently notified business suspension period, the total period of consecutive business suspension has exceeded 24 months, the enterprise may not continue to register its business suspension after the most recently notified business suspension period expires.

2. The provision on confirmation of resumption of business operation upon expiration of the business suspension period specified in Clause 3, Article 11 of this Decree applies to enterprises that notify their business suspension from the effective date of this Decree.

Article 22. Implementation provisions

1. This Decree takes effect on July 23, 2026.

2. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally run cities, chairpersons of People’s Committees of communes, wards and special zones, and subjects of application of this Decree shall implement this Decree.