PROFESSIONAL NEWSLETTER FOR JULY 2026

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SUMMARY OF LEGAL DOCUMENTS

PROFESSIONAL NEWSLETTER FOR JULY 2026

 

INTRODUCTORY SECTION:

July 2026 saw a number of significant legal developments in the areas of taxation, electronic invoices, labor, social insurance, enterprises, and investment. Key highlights include new regulations on tax administration and tax debts, personal income tax, related-party transactions, tax registration, VAT refunds, and electronic invoices; expanded requirements for the use of electronic invoices generated from cash registers; new administrative penalties in the fields of labor and social insurance; preferential treatment for investor selection; regulations governing e-commerce platforms; and conditions for bank financing of overseas investment activities.

SUMMARY TABLE:

PART I: TAX POLICIES

  1. Decree No. 252/2026/ND-CP dated 30 June 2026 guiding the Law on Tax Administration (Issued on: 30 June 2026; Effective from: 01 July 2026)
  2. Decree No. 253/2026/ND-CP dated 30 June 2026 guiding the Law on Personal Income Tax (Issued on: 30 June 2026; Effective from: 01 July 2026)
  3. Decree No. 255/2026/ND-CP dated 30 June 2026 on tax administration of related-party transactions (Issued on: 30 June 2026; Effective from: 01 July 2026)
  4. Circular No. 90/2026/TT-BTC dated 30 June 2026 on tax registration (Issued on: 30 June 2026; Effective from: 01 July 2026)
  5. Circular No. 87/2026/TT-BTC dated 30 June 2026 guiding the Law on Personal Income Tax and Decree No. 253/2026/ND-CP guiding the Law on Personal Income Tax (Issued on: 30 June 2026; Effective from: 01 July 2026)
  6. Circular No. 86/2026/TT-BTC dated 30 June 2026 on tax administration for exported and imported goods (Issued on: 30 June 2026; Effective from: 01 July 2026)
  7. Circular No. 84/2026/TT-BTC dated 30 June 2026 on VAT refunds for goods purchased in Vietnam by foreigners and overseas Vietnamese and carried out of Vietnam upon exit (Issued on: 30 June 2026; Effective from: 01 July 2026)

PART II: ELECTRONIC INVOICE POLICIES

  1. Decree No. 254/2026/ND-CP dated 30 June 2026 guiding the Law on Tax Administration on electronic invoices and electronic documents (Issued on: 30 June 2026; Effective from: 01 July 2026)

PART III: LABOR, SALARY AND INSURANCE POLICIES

  1. Decree No. 283/2026/ND-CP dated 15 July 2026 on administrative penalties for violations in the fields of labor, social insurance, and Vietnamese workers working abroad under contracts (Issued on: 15 July 2026; Effective from: 10 September 2026)

PART IV: ENTERPRISE AND INVESTMENT POLICIES

  1. Decree No. 274/2026/ND-CP dated 07 July 2026 guiding the Law on Bidding on investor selection for investment and business projects (Issued on: 07 July 2026; Effective from: 21 August 2026)
  2. Decree No. 248/2026/ND-CP dated 30 June 2026 guiding the Law on E-Commerce (Issued on: 30 June 2026; Effective from: 01 July 2026)
  3. Circular No. 32/2026/TT-NHNN dated 30 June 2026 on lending by credit institutions and foreign bank branches to customers for overseas investment (Issued on: 30 June 2026; Effective from: 18 August 2026)

General note:

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