The Law on Special Consumption Tax of the National Assembly, No. 66/2025/QH15, increases the special consumption tax on alcohol, beer, and tobacco from the effective date of the Law, January 1, 2026.
his is provided in the Law on Enterprise Income Tax 2025, No. 67/2025/QH15, passed by the National Assembly on June 14, 2025 and taking effect on October 1, 2025.
Decree 181/2025/ND-CP, which came into force on July 1, stipulates specific conditions for input value-added tax (VAT) credit, including a requirement that purchases valued at VND 5 million and above must be made via non-cash payment methods.
This is a notable new provision under the 2025 Law Amending the Law on Credit Institutions (No. 96/2025/QH15), which takes effect from October 15, 2025.
The Employment Law 2025 (No. 74/2025/QH15), effective from January 1, 2026, retains the method of calculating unemployment allowance but introduces a maximum cap and revises the benefit duration.
Decree No. 189/2025/ND-CP of the Government detailing the Law on Handling of Administrative Violations regarding the competence to impose administrative penalties specifies the sanctioning competence of tax authorities.
The Government has issued Decree No. 189/2025/ND-CP detailing the Law on Handling of Administrative Violations regarding the competence to impose administrative penalties, which came into force on July 1, 2025.
The new decree, which took effect on July 8, 2025, revises the minimum production volume criteria for enterprises seeking to benefit from preferential import tariffs on automotive components under the preferential tariff program. This policy aims to support domestic vehicle manufacturers and assemblers, particularly those producing environmentally friendly models.
On July 8, 2025, the Ministry of Home Affairs issued Official Dispatch No. 4832/BNV-CTL&BHXH providing guidance on the implementation of the salary regime and position-based allowances for officials, civil servants, and public employees following the reorganization of the administrative apparatus.
On July 7, 2025, Social Insurance Agency of Region XXXIII issued Official Dispatch No. 351/BHXH-QLT providing guidelines on social insurance contribution applicable to household business owners and managers of enterprises who are not salaried
Vietnam will have special and superior mechanisms and policies to encourage the attraction of capital, technologies, modern management methods, high-quality human resources, and infrastructure development to its first International Financial Center.
From the 2025–26 academic year, all public school students, from preschool to high school, will be exempt from tuition fees, according to Resolution 217/2025/QH15.
Decision No. 2353/QĐ-BTC, issued on July 3, 2025, promulgates new administrative procedures in the field of household business under the Ministry of Finance.