On June 30, 2026, the Government issued Decree 253/2026/ND-CP guiding the Law on Personal Income Tax 2025 (Decree 253). Decree 253 took effect on the same date as the Law on Personal Income Tax 2025, July 01, 2026, and replaced Decree 65/2013/ND-CP (Decree 65). This article shall introduce and analyze several noteworthy new provisions of Decree 253 that may affect individuals and organizations in terms of labor.
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Decree 252/2026/ND-CP: Notable changes to tax administration provisions
On June 30, 2026, the Government promulgated Decree 252/2026/ND-CP, which took effect on July 1, 2026, providing details and measures for organizing and guiding the implementation of the Law on Tax Administration. Promulgated on basis of reviewing and overcoming practical issues that arise during practical implementation of tax administration laws, Decree 252 also aims to elaborate new provisions of the Law on Tax Administration 2025 to meet regulatory demands in the context of the digital economy, the digital transformation of public administration, and the emergence of new business models. This article shall analyze some notable developments introduced by Decree 252.
Read moreSome notable points regarding value-added tax
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, effective on June 20, 2026. This article analyses some points that enterprises should pay attention to.
Read moreSome notable points regarding corporate income tax
The Ministry of Finance has issued Circular 20/2026/TT-BTC (Circular 20) to provide detailed regulations on corporate income tax (CIT). Due to the issuance of the Circular, Circular 78/2014/TT-BTC guiding the implementation of Decree 218/2013/ND-CP providing guidelines for the implementation of the Law on CIT, amended by Circular 96/2015/TT-BTC, has been repealed. Taking effect from March 12, 2026, Circular 20 applies from the 2025 tax year.
Read moreCode of Conduct for Debt Collection
On 31 March 2026, the Vietnam Banks Association (VNBA) officially issued the Code of Conduct for Debt Collection under Decision No. 15/QD-HHNH of the Chairman of the VNBA’s Council. This is an important document aimed at standardizing common codes of conduct, thereby enhancing transparency, professionalism, and accountability in the debt collection activities of credit institutions.
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