PROFESSIONAL NEWSLETTER FOR JUNE 2026

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SUMMARY OF LEGAL DOCUMENTS

PROFESSIONAL NEWSLETTER FOR JUNE  2026

INTRODUCTORY SECTION:

In June 2026, several notable legal developments were introduced in the areas of taxation, labor, investment, and commerce. Key highlights include new regulations on input VAT deductions for deferred and installment purchases, the extension of deadlines for the payment of certain taxes and land rental in 2026, as well as new regulations on Vietnamese employees working overseas under contracts, project investment capital finalization, and administrative reforms in the commercial sector.

SUMMARY:

PART I: TAX POLICIES

1. Decree No. 144/2026/ND-CP dated 05 May 2026 amending Decree No. 181/2025/ND-CP guiding the Law on Value Added Tax (VAT) (Issued on: 05 May 2026; Effective from: 20 June 2026)
   Allows enterprises to claim input VAT deductions for deferred and installment purchases valued at VND 5 million or more even before non-cash payment documents are available, provided the payment due date has not yet arrived. If such documents are unavailable by the contractual due date, the previously deducted VAT must be adjusted and may be reclaimed once valid payment documents are obtained.
   
2. Decree No. 245/2026/ND-CP dated 27 June 2026 on the extension of deadlines for payment of value-added tax, corporate income tax, personal income tax, and land rental in 2026 (Issued on: 27 June 2026; Effective from: 27 June 2026)
   Extends the deadlines for payment of VAT, corporate income tax (CIT), personal income tax (PIT) for household and individual businesses, and 50% of land rental payable in 2026. The extension period is up to five months for VAT, PIT, and land rental, and two to three months for provisional CIT payments (excluding import VAT).
   

PART II: LABOR, SALARY AND INSURANCE POLICIES

1. Circular No. 09/2026/TT-BNV dated 15 May 2026 amending Circular No. 21/2021/TT-BLDTBXH guiding the Law on Vietnamese Guest Workers under Contracts (Issued on: 15 May 2026; Effective from: 30 June 2026)
   Revises the regulations on documents required to prove that Vietnamese workers are sent abroad in compliance with the laws of the receiving country, specifying the required documentation by destination market and by the type of receiving entity (employer or employment service organization).

PART III: ENTERPRISE AND INVESTMENT POLICIES

1. Decree No. 239/2026/ND-CP dated 26 June 2026 amending Decree No. 81/2018/ND-CP guiding the Commercial Law on Trade Promotion Activities, as amended by Decree No. 128/2024/ND-CP (Issued on: 26 June 2026; Effective from: 26 June 2026)
   Revises regulations on goods and services eligible for promotion and promotional items, updates the list of prohibited promotional goods and services (replacing “medicines” with “prescription drugs”), and continues to permit the use of cash as promotional items in certain cases.
2. Decree No. 127/2026/ND-CP dated 06 April 2026 on Quality Management and Development Policies for Halal Products and Services (Issued on: 06 April 2026; Effective from: 01 June 2026)
   Provides standards applicable to Halal products and services, including national, international, and standards of Islamic countries, while encouraging enterprises to develop appropriate in-house standards in compliance with Vietnamese law.
   
3. Decree No. 193/2026/ND-CP dated 01 June 2026 on Finalization of Project Investment Capital (Issued on: 01 June 2026; Effective from: 01 July 2026)
   Prescribes the dossier, procedures, and contents for the approval of project investment capital finalization, including appraisal reports, draft approval decisions, and supporting documents, effective from 01 July 2026.
   
4. Circular No. 73/2026/TT-BTC dated 25 June 2026 prescribing standardized forms used in project investment capital finalization (Issued on: 25 June 2026; Effective from: 01 July 2026)
   Introduces a standardized system of 12 forms for use in project investment capital finalization, applicable to relevant authorities, organizations, and individuals from 01 July 2026.

PART IV: OTHER LEGAL POLICIES

1. Resolution No. 141/NQ-CP dated 01 June 2026 on the policy for the Law amending the Commercial Law, the Law on Competition, the Law on Foreign Trade Management, and the Law on Protection of Consumers’ Rights (Issued on: 01 June 2026; Effective from: 01 June 2026)
   Approves two policy groups serving as the basis for amending four laws in the commercial sector, focusing on decentralization, administrative procedure reform, investment and business conditions, and the removal of legal obstacles to facilitate commercial and business activities.

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.