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No. |
Documents |
Effective date |
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Insurance |
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1 |
Decree No. 274/2025/ND-CP of the detailing a number of articles of the Law on Social Insurance regarding late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance |
November 30, 2025 |
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Accounting – Auditing |
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2 |
Circular No. 99/2025/TT-BTC of the Ministry of Finance guiding accounting regime for enterprises |
January 1, 2026 |
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Bidding |
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3 |
Circular No. 98/2025/TT-BTC of the Ministry of Finance prescribing bidding document forms for the selection of investors to implement PPP projects and business investment projects; provision and publication of PPP investment information and investor selection bidding information on the national bidding network system |
October 27, 2025 |
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4 |
Circular No. 40/2025/TT-BYT of the Ministry of Health regulating drug procurement at public health facilities |
October 25, 2025 |
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5 |
Decision No. 3453/QD-BTC of the Ministry of Finance announcing amended and supplemented administrative procedures in the field of PPP investment and investor selection under the Ministry of Finance’s management |
October 10, 2025 |
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Finance – Banking |
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6 |
Circular No. 96/2025/TT-BTC of the Ministry of Finance repealing Circular No. 19/2003/TT-BTC dated March 20, 2003 on adjustment of charter capital and management of treasury shares at joint-stock companies |
December 15, 2025 |
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7 |
Circular No. 102/2025/TT-BTC of the Ministry of Finance amending and supplementing Circular No. 91/2020/TT-BTC on financial safety ratios and handling measures for securities business institutions failing to meet financial safety ratios |
December 25, 2025 |
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8 |
Decree No. 264/2025/ND-CP of the Government on the National Venture Investment Fund and local venture investment funds |
October 14, 2025 |
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9 |
Circular No. 34/2025/TT-NHNN of the State Bank of Vietnam on guiding a number of articles of the Government’s Decree No. 24/2012/ND-CP dated April 03, 2012, on management of gold business activities, which was amended and supplemented under Decree No. 232/2025/ND-CP |
October 10, 2025 |
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Tax |
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10 |
Decree No. 260/2025/ND-CP of the Government on adjusting the export duty rates applicable to a number of items under headings 71.13, 71.14 and 71.15 in the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates |
October 10, 2025 |
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11 |
Circular No. 94/2025/TT-BTC of the Ministry of Finance on amending and supplementing a number of articles of the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration, and amending and supplementing a number of forms of the Ministry of Finance's 40/2021/TT-BTC dated June 01, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals |
October 14, 2025 |
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Commerce |
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12 |
Resolution No. 352/NQ-CP of the Government on the draft Law on E-Commerce |
October 30, 2025 |
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13 |
Circular No. 34/2025/TT-NHNN of the State Bank of Vietnam guiding a number of articles of Decree No. 24/2012/ND-CP on gold trading management, as amended and supplemented by Decree No. 232/2025/ND-CP |
October 10, 2025 |
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14 |
Decision No. 2229/QD-TTg of the Prime Minister approving the Strategy for Development of Vietnam’s Logistics Services for the 2025–2035 period, with a vision toward 2050 |
October 9, 2025 |
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15 |
Decision No. 2326/QD-TTg of the Prime Minister approving the Strategy for Development of Vietnam’s Retail Market through 2030, with a vision toward 2050 |
October 21, 2025 |
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Science, Technology and Innovation |
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16 |
Decree No. 268/2025/ND-CP of the Government detailing and guiding implementation of the Law on Science, Technology and Innovation regarding innovation; incentives for science, technology and innovation activities in enterprises; recognition of innovation centers and startup support facilities; recognition of innovative startups; and innovation infrastructure, networks and ecosystems |
October 14, 2025 |
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17 |
Decree No. 271/2025/ND-CP of the Government on establishment or co-establishment of enterprises and capital contribution to enterprises for commercialization of scientific research and technology development outcomes in Hanoi |
October 15, 2025 |
