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.
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Amendment to the Decree guiding the Law on Investment: Simplifying procedures, unlocking resources for economic development
To ensure simultaneous enforcement with the Law amending eight laws, the Ministry of Finance has been assigned to preside over the drafting of a decree amending and supplementing a number of articles of Decree 31/2021/ND-CP, which details and guides the implementation of the Law on Investment, under fast-track order and procedures. The Draft aims to resolve difficulties and obstacles, unlock resources, create the most favorable conditions for enterprises, and enhance the effectiveness and efficiency of state management in investment and business activities.
Read moreContinual application of value-added tax reduction policy
On December 28, 2023, the Government issued Decree 94/2023/ND-CP on value-added tax (VAT) reduction policy under Resolution 110/2023/QH15 dated November 29, 2023 of the National Assembly (Decree 94). Decree 94 takes effect from January 1, 2024 to the end of June 30, 2024.
Read moreReducing the value-added tax rate to 8% for some classes of goods and services
On January 28, 2022, the Government issued Decree 15/2022/ND-CP prescribing tax exemption and reduction under Resolution 43 on fiscal and monetary policies for supporting Socio-Economic Recovery and Development Program (Decree 15). Decree 15 takes effect from February 1, 2022. Some notable contents related to the value-added tax reduction policy are analyzed in the article.
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