In order to tackle the drawbacks of Decree 123/2020/ND-CP as well as further facilitate taxpayers, authorities, and organizations on activities related to invoices, and records, the Ministry of Finance is currently developing a draft to amend and supplement several provisions of this Decree (Draft).

On April 26, 2023, the National Assembly promulgated the Law on Protection of Consumers Rights 2023 (LPCR 2023) replacing LPCR 2010. LPCR 2023 has come into effect since July 01, 2024.

After 17 years of implementation, the provisions of the Law on E-Transactions 2005 have revealed certain shortcomings and limitations when implemented in practice, and are no longer suitable for economic and social development. In order to overcome such limitations and improve the regulations on e-transactions, the Law on E-Transactions 2023 was promulgated by the National Assembly on June 22, 2023, and will take effect from July 1, 2024.

New regulations on determination of origin of imports and exports of Circular 33/2023/TT-BTC promulgated on May 31, 2023.