The Minister of Finance has issued Circular No. 40/2026/TT-BTC providing for exemption of certain fees and charges to support production and business in the transport sector. The following are key highlights of Circular No. 40/2026/TT-BTC.
1. Exemption of fees and charges in the aviation sector
In the aviation sector, the policy on fees and charges has seen a notable shift from a 50% reduction for an extended period to a 100% exemption for a short period.
Under Circular No. 64/2025/TT-BTC, applicable from July 1, 2025 to December 31, 2026, aviation organizations and enterprises are entitled to a 50% reduction in various fees and charges. However, the scope of application remains limited, mainly covering certain procedures such as appraisal for issuance of certificates, permits and licenses in civil aviation activities, charges for registration of secured transactions in respect of aircraft, and permits for entry into restricted areas at airports and aerodromes. Notably, several important certificates and permits such as the Air Operator Certificate (AOC) and airport certificates are not included in the reduction.
Meanwhile, under the new policy provided in Circular No. 40/2026/TT-BTC, applicable from April 7, 2026 until the end of June 30, 2026, the level of support has been increased to exemption of fees and charges in the aviation sector as prescribed in the Aviation Fee and Charge Tariff to Circular No. 193/2016/TT-BTC.
However, it should be noted that this exemption policy is temporary. From July 1, 2026, the fees and charges prescribed in Article 1 of this Circular shall be implemented in accordance with the provisions of the referenced Circulars.
2. Exemption of maritime fees and charges
In the maritime sector, Circular No. 64/2025/TT-BTC does not provide specific provisions on exemption or reduction of fees and charges for domestic maritime transport activities. Charges such as vessel tonnage fees, maritime safety assurance fees, charges for the use of anchorage areas, maritime protest confirmation charges and port entry and exit charges continue to be collected under the normal fee regime.
However, under Circular No. 40/2026/TT-BTC, maritime fees and charges applicable to vessels entering into and leaving maritime areas as prescribed in Circular No. 261/2016/TT-BTC, as amended and supplemented under Circular No. 90/2019/TT-BTC and Circular No. 74/2021/TT-BTC, are exempted during the period from April 7, 2026 until the end of June 30, 2026.
After this preferential period, from July 1, 2026, these fees and charges will again be implemented in accordance with the provisions of the referenced Circulars and the amending, supplementing or replacing documents (if any).
3. Exemption of fees and charges at inland waterway ports and berths
In the inland waterway sector, Circular No. 64/2025/TT-BTC previously provided a 50% reduction in the inland waterway reporting charge applicable to inland waterway craft operating between inland waterway ports and berths of Vietnam.
However, under the new regulation in Circular No. 40/2026/TT-BTC, fees and charges applicable at inland waterway ports and berths for inland waterway craft operating between inland waterway ports and berths of Vietnam as prescribed in Circular No. 39/2026/TT-BTC are exempted during the period from April 7, 2026 until the end of June 30, 2026.
After June 30, 2026, these fees and charges will be implemented in accordance with the provisions of the referenced Circulars and the amending, supplementing or replacing documents (if any).
Outward investment from Vietnam has a specific nature, directly impacting national financial security, foreign exchange reserves, and macroeconomic development orientation. To ensure consistency and compatibility with the new provisions of the current Law on Investment
Contrary to common perception, market access in Vietnam for foreign investors is not entirely unrestricted. In practice, the ability to invest in a particular sector depends on multiple factors, including the scope of market liberalization, foreign ownership limitations, and applicable business conditions in each industry.
Equitization of enterprises is one of the forms of restructuring State capital in enterprises. Below are the key new points of Decree 57/2026/ND-CP on enterprise equitization effective from February 13, 2026.
In the context of accelerated digital transformation and international integration for sustainable development, the revised Law on Technology Transfer is expected to create a fresh momentum for enterprises to improve their technological capabilities and competitiveness, thereby contributing to the development of a modern, transparent and efficient technology market.
In cross-border commerce and international investment, the terms "dispute involving foreign element" and "international dispute" are frequently used interchangeably — often incorrectly.
In addition to offshore lending activities, notable new points of Circular No. 79/2025/TT-NHNN on foreign debt recovery by credit institutions and foreign bank branches, effective from December 31, 2025, are summarized below:
The deadline for enterprise income tax finalization is an important milestone that every enterprise should pay special attention to after the end of a fiscal year. Late submission of tax finalization dossiers or underpayment of payable tax amounts will not only incur late payment interest but may also result in administrative penalties for tax violations.
From March 2026, a series of new decrees and circulars will introduce electronic identification codes for real estate, strengthen transparency requirements for charitable funds, tighten administrative sanctions, and impose stricter compliance obligations in the banking sector.
Being one of the first countries in the world to enact a specialised law on artificial intelligence, Vietnam affirms its determination to establish a unified legal framework for the development, application and governance of artificial intelligence in order to protect human beings, promote innovation, and build a self-reliant, secure and human-centred digital future.
English
RSS
