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Headlines
On April 20, 2026, the Minister of Finance of Vietnam promulgated Circular No. 43/2026/TT-BTC on amendments to Circular No. 202/2014/TT-BTC guiding the methods for preparation and presentation of consolidated financial statements. This Circular includes regulations on the exchange rates applicable to the translation of financial statements of subsidiaries prepared in foreign currencies into the parent company's reporting currency.
On April 6, 2026, the Minister of Finance of Vietnam promulgated Circular No. 41/2026/TT-BTC on guidelines on tax declaration, payment, withholding, and settlement in the crypto-asset market.
On March 31, 2026, the Minister of Finance of Vietnam promulgated Circular No. 38/2026/TT-BTC on forms of documents and reports on outward investment.
On April 21, 2026, the Minister of Education and Training of Vietnam promulgated Circular No. 35/2026/TT-BGDDT guiding a number of contents in investment activities under the public-private partnership (PPP) method in the education and training sector.
On March 25, 2026, the Minister of Industry and Trade of Vietnam promulgated Circular No. 14/2026/TT-BCT on the rules of origin of goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union.
On April 9, 2026, the Minister of Construction of Vietnam promulgated Circular No. 13/2026/TT-BXD on the National Technical Regulation on traction batteries used for electric motorcycles and electric mopeds (QCVN 31:2026/BXD).
On March 31, 2026, the Minister of Construction of Vietnam promulgated Circular No. 11/2026/TT-BXD on the list, specifications, and technical criteria of construction minerals permitted for export.
On April 4, 2026, the Government of Vietnam promulgated Decree No. 123/2026/ND-CP on guidelines for the Law on Inland Waterway Transport and the amended Law on Inland Waterway Transport, including regulations on inland waterway transport of oversized and overweight cargo.
On April 1, 2026, the Government of Vietnam promulgated Decree No. 112/2026/ND-CP on the international exchange of greenhouse gas emission reduction outcomes and carbon credits.
On March 31, 2026, the Government of Vietnam promulgated Decree No. 103/2026/ND-CP on outward investment, which includes regulations on outward investment capital.
On March 31, 2026, the Government of Vietnam promulgated Decree No. 102/2026/ND-CP on amendments to Decree No. 75/2019/ND-CP on penalties for administrative violations against regulations on competition.
On March 31, 2026, the Government of Vietnam promulgated Decree No. 101/2026/ND-CP elaborating several articles and implementation measures of the Law on Technology Transfer.
On March 31, 2026, the Government of Vietnam promulgated Decree No. 100/2026/ND-CP on amendments to Decree No. 65/2023/ND-CP on elaboration on several articles and implementation measures of the Law on Intellectual Property regarding industrial property rights, protection of industrial property rights, rights to plant varieties, and state management of intellectual property, amended by Decree No. 15/2026/ND-CP and Decree No. 33/2026/ND-CP.
On March 31, 2026, the Minister of Finance of Vietnam promulgated Circular No. 39/2026/TT-BTC, providing for the fees and charges applicable at inland waterway ports and wharves, collection, payment, and management thereof.
On March 31, 2026, the Prime Minister of Vietnam promulgated Decision No. 12/2026/QD-TTg on amendments to the Regulation on guarantees for small and medium-sized enterprises (SMEs) borrowing capital from commercial banks issued together with Decision No. 03/2011/QD-TTg. This Decision includes regulations on mandatory guaranteed loans and debt repayment to the Vietnam Development Bank.
On March 31, 2026, the Minister of Science and Technology of Vietnam promulgated Circular No. 10/2026/TT-BKHCN guiding the Law on Intellectual Property and Decree No. 65/2023/ND-CP guiding the Law on Intellectual Property on industrial property, protection of industrial property rights, rights to plant varieties, and state management of intellectual property, amended by Decree No. 15/2026/ND-CP, Decree No. 33/2026/ND-CP, and Decree No. 100/2026/ND-CP.
On May 15, 2026, the Minister of Health of Vietnam promulgated Circular No. 05/2026/TT-BYT on the list of prohibited chemicals and the list of hazardous chemicals subject to information disclosure in insecticidal and biocidal preparations used in the household and health sectors.
On January 15, 2026, the Council of Judges of the Supreme People’s Court of Vietnam promulgated Resolution No. 01/2026/NQ-HDTP, providing guidelines for implementing procedural and judicial administrative procedures in the digital environment at People’s Courts. This Resolution introduces new regulations on the submission, receipt, and processing of petitions by electronic means.
On November 15, 2025, the Minister of Science and Technology of Vietnam promulgated Circular No. 33/2025/TT-BKHCN on the criteria applicable to enterprises implementing electronic equipment production projects that are eligible for corporate income tax incentives.
On November 14, 2025, the Minister of Science and Technology of Vietnam promulgated Circular No. 30/2025/TT-BKHCN on criteria applicable to used technology lines, equipment, machinery, and tools imported for direct use in projects for manufacturing, packaging, and testing semiconductor chip products, and in activities of training, research, and development of digital technology products and services.
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