PROFESSIONAL NEWSLETTER FOR APRIL 2026

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SUMMARY OF LEGAL DOCUMENTS

PROFESSIONAL NEWSLETTER FOR APRIL 2026

INTRODUCTORY SECTION:

April 2026 witnessed several noteworthy legal updates in the areas of invoicing, taxation, accounting – auditing, and insurance. Notably, the Tax Department strengthened inspections and enforcement against tax violations in petroleum trading; Decree No. 141/2026/ND-CP introduced Corporate Income Tax exemptions for enterprises with annual revenue below VND 1 billion and adjusted tax policies applicable to household businesses and individual businesses; meanwhile, new circulars on deposit insurance clarified financial mechanisms and regulations on temporary deferral of deposit insurance premium payments for credit institutions under special control. Overall, these new regulations focus on strengthening tax administration, promoting digital transformation, and enhancing transparency in financial and banking activities.

SUMMARY:

PART I: INVOICE AND DOCUMENT POLICIES

  1. Official Letter No. 1976/CT-DNL dated 02 April 2026 on strengthening inspection and handling of tax violations in petroleum trading issued by the Tax Department (Promulgated on 02 April 2026, effective from 02 April 2026)

PART II: TAX LAW POLICIES

  1. Decree No. 141/2026/ND-CP dated 29 April 2026 amending Decree No. 68/2026/ND-CP on tax policies for household businesses and individual businesses, and Decree No. 320/2025/ND-CP guiding the Law on Corporate Income Tax (Promulgated on 29 April 2026, effective from 01 January 2026)
  2. Official Letter No. 2354/CT-CS dated 14 April 2026 on tax policies and tax administration for household businesses and individual businesses issued by the Tax Department (Promulgated on 14 April 2026, effective from 14 April 2026)

PART III: ACCOUNTING – AUDITING POLICIES

  1. Circular No. 05/2026/TT-KTNN dated 27 February 2026 abolishing in its entirety Decision No. 01/2013/QD-KTNN on the Audit Process for National Target Programs issued by the State Auditor General (Promulgated on 27 February 2026, effective from 20 April 2026)

PART IV: SALARY – INSURANCE POLICIES

  1. Circular No. 33/2026/TT-BTC dated 30 March 2026 regulating the financial regime of Deposit Insurance of Vietnam issued by the Minister of Finance (Promulgated on 30 March 2026, effective from 01 May 2026)
  2. Circular No. 04/2026/TT-NHNN dated 31 March 2026 guiding deposit insurance activities issued by the Governor of the State Bank of Vietnam (Promulgated on 31 March 2026, effective from 01 May 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.