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.
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Draft 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 moreNew points on tax administration
On October 30, 2022, the Government issued Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. Decree 91 takes effect from the time of promulgation.
Read moreKey changes in the Advance Pricing Agreement
On June 18, 2021, the Ministry of Finance issued Circular No. 45/2021/TT-BTC guiding the application of the Advance Pricing Agreement (APA) in tax administration for enterprises with related-party transactions. This Circular takes effect from August 3, 2021 and replaces Circular No. 201/2013/TT-BTC guiding APA application issued previously.
Read moreSome new stipulations in tax sector
With the aim of creating favorable condition for enterprises, organizations, etc. to improve technological infrastructure in accordance with the regulations on electronic invoices, the Government has promulgated Decree 123/2020/ND-CP to replace Decree 119/2018/ND-CP providing stipulations on electronic invoices in goods transaction and services provision. Simultaneously, in order to enhance efficiency in tax administration management, the Government promulgated Decree 125/2020/ND-CP providing regulations on sanction for administrative violations of taxes and invoices.
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