February 2025 Professional Newsletter

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SUMMARY OF LEGAL DOCUMENTS
PROFESSIONAL NEWSLETTER FOR FEBRUARY 2026

 

INTRODUCTORY SECTION:

The February 2026 Professional Newsletter provides updates on new legal policies in the fields of taxation, customs, banking, and labor – social insurance. Notable highlights include new regulations on criteria for quarterly VAT and PIT declarations, supplementation of electronic customs dossiers for exported goods, a significant increase in penalties for impersonation in opening payment accounts in the banking sector, updates to the list of 35 occupational diseases eligible for social insurance benefits, and reporting requirements applicable to projects manufacturing prioritized supporting industry products, thereby helping enterprises ensure timely compliance and minimize legal risks.

SUMMARY TABLE:

PART I: INVOICE AND DOCUMENT POLICIES

  1. Circular No. 121/2025/TT-BTC amending Circular No. 38/2015/TT-BTC on customs procedures for exported and imported goods (Promulgated on 18 December 2025, effective from 01 February 2026)

PART II: TAX LAW POLICIES

  1. Decree No. 373/2025/ND-CP amending and supplementing a number of articles of Decree No. 126/2020/ND-CP guiding the Law on Tax Administration 2019 (Promulgated on 31 December 2025, effective from 14 February 2026)
  2. Decree No. 340/2025/ND-CP on administrative penalties in the monetary and banking sector (Promulgated on 25 December 2025, effective from 09 February 2026)

PART III: SALARY – INSURANCE – LABOUR POLICIES

  1. Circular No. 60/2025/TT-BYT on occupational diseases eligible for social insurance benefits and guidelines for diagnosis and assessment of working capacity reduction due to occupational diseases (Promulgated on 31 December 2025, effective from 15 February 2026)

PART IV: ENTERPRISE AND INVESTMENT LAW POLICIES

  1. Circular No. 65/2025/TT-BCT detailing the implementation of a number of articles of Decree No. 205/2025/ND-CP amending and supplementing a number of articles of Decree No. 111/2015/ND-CP on supporting industry development (Promulgated on 31 December 2025, effective from 16 February 2026)

 

General Note:

This newsletter is for reference only – businesses or individuals should review the full text and, if necessary, consult legal experts to ensure proper compliance with procedures and forms.