Key legal normative documents affecting enterprises issued in October 2025

No.

Documents

Effective date

Insurance

1

Decree No. 274/2025/ND-CP of the detailing a number of articles of the Law on Social Insurance regarding late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance

November 30, 2025

Accounting – Auditing

2

Circular No. 99/2025/TT-BTC of the Ministry of Finance guiding accounting regime  for enterprises

January 1, 2026

Bidding

3

Circular No. 98/2025/TT-BTC of the Ministry of Finance prescribing bidding document forms for the selection of investors to implement PPP projects and business investment projects; provision and publication of PPP investment information and investor selection bidding information on the national bidding network system

October 27, 2025

4

Circular No. 40/2025/TT-BYT of the Ministry of Health regulating drug procurement at public health facilities

October 25, 2025

5

Decision No. 3453/QD-BTC of the Ministry of Finance announcing amended and supplemented administrative procedures in the field of PPP investment and investor selection under the Ministry of Finance’s management

October 10, 2025

Finance – Banking

6

Circular No. 96/2025/TT-BTC of the Ministry of Finance repealing Circular No. 19/2003/TT-BTC dated March 20, 2003 on adjustment of charter capital and management of treasury shares at joint-stock companies

December 15, 2025

7

Circular No. 102/2025/TT-BTC of the Ministry of Finance amending and supplementing Circular No. 91/2020/TT-BTC on financial safety ratios and handling measures for securities business institutions failing to meet financial safety ratios

December 25, 2025

8

Decree No. 264/2025/ND-CP of the Government on the National Venture Investment Fund and local venture investment funds

October 14, 2025

9

Circular No. 34/2025/TT-NHNN of the State Bank of Vietnam on guiding a number of articles of the Government’s Decree No. 24/2012/ND-CP dated April 03, 2012, on management of gold business activities, which was amended and supplemented under Decree No. 232/2025/ND-CP

October 10, 2025

Tax

10

Decree No. 260/2025/ND-CP of the Government on adjusting the export duty rates applicable to a number of items under headings 71.13, 71.14 and 71.15 in the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates

October 10, 2025

11

Circular No. 94/2025/TT-BTC of the Ministry of Finance on amending and supplementing a number of articles of the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration, and amending and supplementing a number of forms of the Ministry of Finance's 40/2021/TT-BTC dated June 01, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals

October 14, 2025

Commerce

12

Resolution No. 352/NQ-CP of the Government on the draft Law on E-Commerce

October 30, 2025

13

Circular No. 34/2025/TT-NHNN of the State Bank of Vietnam guiding a number of articles of Decree No. 24/2012/ND-CP on gold trading management, as amended and supplemented by Decree No. 232/2025/ND-CP

October 10, 2025

14

Decision No. 2229/QD-TTg of the Prime Minister approving the Strategy for Development of Vietnam’s Logistics Services for the 2025–2035 period, with a vision toward 2050

October 9, 2025

15

Decision No. 2326/QD-TTg of the Prime Minister approving the Strategy for Development of Vietnam’s Retail Market through 2030, with a vision toward 2050

October 21, 2025

Science, Technology and Innovation

16

Decree No. 268/2025/ND-CP of the Government detailing and guiding implementation of the Law on Science, Technology and Innovation regarding innovation; incentives for science, technology and innovation activities in enterprises; recognition of innovation centers and startup support facilities; recognition of innovative startups; and innovation infrastructure, networks and ecosystems

October 14, 2025

17

Decree No. 271/2025/ND-CP of the Government on establishment or co-establishment of enterprises and capital contribution to enterprises for commercialization of scientific research and technology development outcomes in Hanoi

October 15, 2025