On December 11, 2025, Law No. 146/2025/QH15 was approved, amending and supplementing several articles of 15 laws in the fields of agriculture and environment, including the Law on Environmental Protection 2020, as amended and supplemented in 2022, 2023, and 2024. Law No. 146 was promulgated to address shortcomings in the applicable legal framework governing agricultural and environmental sectors, simultaneously simplifying administrative procedures and amending provisions on authorization to align with reforms in the state apparatus organization.
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What enterprises need to know about the new guidance on accounting regimes?
On October 27, 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC (Circular 99) guiding accounting documents, the chart of accounts, bookkeeping, and preparation and presentation of financial statements for enterprises. Taking effect on January 1, 2026 and applying to fiscal years beginning from this date, Circular 99 replaces Circular 200/2014/TT-BTC and Circular 195/2012/TT-BTC, except for several provisions that remain effective under clause 2, Article 31 of Circular 99 on accounting for equitization of State-owned enterprises.
Read moreDraft Law on Tax administration: Promotion digitalization in tax administration to faciliate taxpayers and improve tax administration efficiency
Currently, the Draft Law on Tax Administration is being drafted and consulted by competent agencies to overcome the inadequacies of the Law on Tax Administration 2019 and promote the modernization and comprehensive digital transformation of tax collection management, apply modern, interconnected and integrated information technology to promote digital transformation in tax management.
Read moreEnsuring national energy security under Resolution 70-NQ/TW: New opportunities for the private sector
On August 20, 2025, the Politburo issued Resolution 70-NQ/TW on ensuring national energy security through 2030, with a vision to 2045. In order to achieve the objectives of firmly ensuring national energy security as the foundation and crucial prerequisite for national development, the Politburo has identified seven key task and solution groups to be implemented, of which strongly encouraging private sector’s participation in energy development.
Read moreThe Draft Law on Personal Income Tax: Gradually facilitating taxpayers, enhancing the efficiency of State administration
After nearly two decades of implementation, the Law on Personal Income Tax 2007 and its subsequent amendments and supplements have promoted their significant role but also revealed shortcomings in the context of socio-economic developments. Currently, the Law on Personal Income Tax (the Draft Law) is being drafted and consulted for public comments, with the aim of addressing existing limitations and improving the legal framework governing personal income tax.
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