To amend and supplement some regulations on value-added tax (VAT) in Decree 181/2025/ND-CP on guiding the Law on VAT, amended by Decree 359/2025/ND-CP (Decree 181), the Government has issued Decree 144/2026/ND-CP. Decree 144 takes effect on June 20, 2026, and has the following main contents:
(i) Decree 144 supplements the subjects exempt from VAT;
(ii) Decree 144 amends and supplements the regulations on VAT deduction;
(iii) Decree 144 supplements the regulations on non-cash payment documents for goods and services purchased via deferred payment or installment plans with a value of at least 5 million Vietnamese Dong.
