From August 21, 2026, the Government's Decree No. 274/2026/ND-CP detailing the Law on Bidding regarding the selection of investors for investment business projects officially takes effect.
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.
Public procurement procedures are expected to become more flexible and efficient under a draft decree prepared by the Ministry of Finance, which proposes broader application of contractor appointment, higher procurement thresholds, and enhanced transparency requirements for contractor selection and contract performance.
Twenty-nine laws come into force on July 1, 2026, covering broad areas of economic and social life. Among them are the 2026 Capital Law; the 2025 Laws on the Press; E-Commerce; Personal Income Tax; Tax Administration; Digital Transformation; National Reserves; Cybersecurity; High Technology; and Population; and others laws concerning citizen reception, complaints, denunciations, corruption prevention and combat, civil and criminal judgment enforcement, extradition, and transfer of sentenced persons.
Vietnam should work towards obtaining an investment-grade sovereign credit rating from international agencies such as S&P Global Ratings, Moody's Ratings or Fitch Ratings.
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 State Bank of Vietnam has issued Circular No. 29/2026/TT-NHNN dated June 30, 2026, amending and supplementing a number of articles of Circular No. 39/2016/TT-NHNN prescribing the provision of loans by credit institutions and foreign bank branches to clients.
The Ministry of Finance has issued Circular No. 87/2026/TT-BTC dated June 30, 2026, detailing a number of articles of the Law on Personal Income Tax and the Government's Decree No. 253/2026/ND-CP. The Circular takes effect from July 1, 2026.
The Government has issued Decree No. 255/2026/ND-CP dated June 30, 2026, providing for tax administration of enterprises having related-party transactions.
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