In addition to expanding the scope of entities subject to tax registration, Circular No. 90/2026/TT-BTC also introduces a notable provision on cases in which foreign suppliers are not required to carry out tax registration procedures in Vietnam.
On July 7, 2026, the Government issued Decree No. 274/2026/ND-CP detailing a number of articles of, and providing measures for implementing, the Law on Bidding regarding the selection of investors for investment business projects. The Decree takes effect on August 21, 2026.
One of the notable new points of Circular No. 90/2026/TT-BTC is the addition of regulations on granting separate tax identification numbers (TINs) to operators of domestic e-commerce platforms and digital platforms for withholding, declaring and paying tax on behalf of taxpayers.
From July 1, 2026, the refund of value-added tax (VAT) for goods of foreigners and overseas Vietnamese purchased in Vietnam and carried along upon exit shall be implemented in accordance with Circular No. 84/2026/TT-BTC.
Public procurement procedures are expected to become more flexible and efficient under a draft decree prepared by the Ministry of Finance, which proposes broader application of contractor appointment, higher procurement thresholds, and enhanced transparency requirements for contractor selection and contract performance.
Twenty-nine laws come into force on July 1, 2026, covering broad areas of economic and social life. Among them are the 2026 Capital Law; the 2025 Laws on the Press; E-Commerce; Personal Income Tax; Tax Administration; Digital Transformation; National Reserves; Cybersecurity; High Technology; and Population; and others laws concerning citizen reception, complaints, denunciations, corruption prevention and combat, civil and criminal judgment enforcement, extradition, and transfer of sentenced persons.
Vietnam should work towards obtaining an investment-grade sovereign credit rating from international agencies such as S&P Global Ratings, Moody's Ratings or Fitch Ratings.
The State Bank of Vietnam has issued Circular No. 29/2026/TT-NHNN dated June 30, 2026, amending and supplementing a number of articles of Circular No. 39/2016/TT-NHNN prescribing the provision of loans by credit institutions and foreign bank branches to clients.
The Ministry of Finance has issued Circular No. 87/2026/TT-BTC dated June 30, 2026, detailing a number of articles of the Law on Personal Income Tax and the Government's Decree No. 253/2026/ND-CP. The Circular takes effect from July 1, 2026.
The Government has issued Decree No. 255/2026/ND-CP dated June 30, 2026, providing for tax administration of enterprises having related-party transactions.
The Ministry of Finance has issued Circular No. 82/2026/TT-BTC prescribing requirements for duty-free business locations and the management of duty-free business activities. The Circular takes effect on July 1, 2026.
The Ministry of Industry and Trade has proposed specific mechanisms, including contractor appointment and the splitting of tender packages, to increase the localisation rate in key railway projects.
Decree 240/2026/ND-CP elaborates on the enforcement of mechanisms and policies to pool resources for building and running that ecosystem and a sectoral export promotion fund, following National Assembly Resolution 250/2025/QH15, dated December 10, 2025, that targets sharper global economic integration.