PROFESSIONAL NEWSLETTER FOR MARCH 2026

Download

 

SUMMARY OF LEGAL DOCUMENTS
PROFESSIONAL NEWSLETTER FOR MARCH 2026

 

INTRODUCTORY SECTION:

March 2026 witnessed several significant legal updates relating to invoices, taxation, and investment. Notably, Decree No. 70/2025/ND-CP clarifies the timing of invoice issuance; Circular No. 20/2026/TT-BTC provides guidance on determining taxable revenue for Corporate Income Tax; and the Law on Investment 2025 introduces major reforms to investment procedures. Overall, these new regulations aim to simplify administrative procedures and enhance transparency for businesses.

SUMMARY:

PART I: INVOICE AND DOCUMENT POLICIES

  1. Decree No. 70/2025/ND-CP dated 20 March 2025 amending Decree No. 123/2020/ND-CP on invoices and documents (Promulgated on 20 March 2025, effective from 01 June 2025)
  2. Circular No. 06/2026/TT-BTC dated 26 January 2026 amending Circular No. 13/2015/TT-BTC on inspection, supervision, suspension of customs procedures for exported and imported goods related to intellectual property protection; control of counterfeit goods and goods infringing intellectual property rights, as amended by Circular No. 13/2020/TT-BTC (Promulgated on 26 January 2026, effective from 01 March 2026)

PART II: TAX LAW POLICIES

  1. Circular No. 20/2026/TT-BTC dated 12 March 2026 guiding the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP (Promulgated on 12 March 2026, effective from 12 March 2026)
  2. Circular No. 04/2026/TT-BCT dated 26 January 2026 on tariff quota for importation of raw tobacco materials (Promulgated on 26 January 2026, effective from 15 March 2026)

PART III: ENTERPRISE AND INVESTMENT POLICIES

  1. Law on Investment 2025 (Promulgated on 11 December 2025, effective from 01 March 2026)

PART IV: OTHER LEGAL POLICIES

  1. Circular No. 59/2025/TT-NHNN dated 29 December 2025 on the provision and use of specialized digital signatures and digital signature certificates of the State Bank of Vietnam (Promulgated on 29 December 2025, effective from 01 March 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.