Monthly Legal & Tax Insights | July 2026
Five Key Regulatory Developments and Business Implications Executive Summary July 2026 marked another significant milestone in Vietnam’s legal and tax landscape, marked by a series of newly enacted decrees taking effect. Beyond economic recovery support policies, these new regulations clearly reflect an emerging tax administration trend: a structural shift toward Big Data analytics, automated risk […]
Decree 330/2026/ND-CP: What Businesses Should Do to Manage Personal Data Risks
Decree 330/2026/ND-CP, effective from 19 August 2026, sets out specific administrative violations, penalties and remedial measures in the areas of cybersecurity and personal data protection. For businesses, this marks a shift from simply having policies in place to demonstrating effective controls and evidence of compliance. Which businesses should pay attention? Decree 330 has a broad […]
After circular 99: What should businesses prepare for the new accounting regime?
Circular No. 99/2025/TT-BTC (“Circular 99”) officially took effect for financial years beginning on or after 1 January 2026, superseding Circular No. 200/2014/TT-BTC and establishing a modernized accounting framework for enterprises in Vietnam. More than halfway through the 2026 financial year, the focus for business leaders has shifted beyond understanding “What is new under Circular 99?” […]
In-Depth Training Program – 15.08.2026 “Enterprise Accounting Regime Under Circular 99/2025/TT-BTC Dated October 27, 2025” (Replacing Circular 200/2014/TT-BTC)

The Ministry of Finance has issued Circular 99/2025/TT-BTC on October 27, 2025, detailing the new Enterprise Accounting Regime to replace Circular 200/2014/TT-BTC. This is a significant regulatory change that directly impacts chart of accounts, documentation, bookkeeping, and financial reporting for businesses in the coming period. To assist enterprises in proactively understanding and effectively adapting to […]
Beyond Compliance: What Vietnam’s Decree No. 252/2026/ND-CP Means for Businesses
Decree No. 252/2026/ND-CP, which provides detailed guidance for the implementation of the Law on Tax Administration, goes beyond introducing procedural updates. It reflects Vietnam’s continued efforts to modernise its tax administration through digitalisation, greater data connectivity, compliance-based administration and a more comprehensive regulatory framework for emerging business models. For businesses, this is more than a […]
New E-Invoice Rules: Five Areas Businesses Should Review Now
Vietnam’s new regulatory framework governing electronic invoices (e-invoices) and electronic documents came into effect on 1 July 2026 under Decree No. 254/2026/NĐ-CP and Circular No. 91/2026/TT-BTC. While these regulations introduce several technical changes, their impact extends well beyond the accounting function. Businesses should take this opportunity to reassess their contractual arrangements, invoicing procedures, internal controls […]
Vietnam’s New Transfer Pricing Framework: Key Highlights of Decree No. 255/2026/NĐ-CP
On 30 June 2026, the Vietnamese Government officially issued Decree No. 255/2026/NĐ-CP, regulating tax administration for enterprises engaging in related-party transactions. Effective from 1 July 2026 and applicable to the 2026 Corporate Income Tax (CIT) period onwards, the Decree replaces Decree No. 132/2020/NĐ-CP and Decree No. 20/2025/NĐ-CP, introducing a number of important updates to Vietnam’s […]
Tax Payment Deferrals Explained: Key Highlights of Decree No. 245/2026/NĐ-CP
On 27 June 2026, the Vietnamese Government officially issued Decree No. 245/2026/NĐ-CP, providing tax payment deferrals and land rental payment extensions for eligible taxpayers during 2026. The policy aims to support businesses and business households by easing short-term cash flow pressures while encouraging continued economic recovery. Although the Decree offers valuable financial relief, businesses should […]
Detailed Guide: How to Complete and Submit the Annual Healthcare and Occupational Accident Reports – Deadline: 5th July, 2026

Pursuant to the directives under Official Dispatch No. 10165/SNV-VLATLĐ (dated 6th June, 2026, issued by the HCMC Department of Internal Affairs regarding the occupational accident status report for the first 6 months of 2026), and Official Dispatch No. 2807/TTKST-SKCĐ-MT-BNN (dated 15th June, 2026, issued by the HCMC Department of Health – Ho Chi Minh City […]