Transactions valued at VND 400 million are subject to reporting From December 1

The import tariff-rate quotas for salt and birds’ eggs in 2026 are prescribed in Circular No. 03/2026/TT-BCT of the Ministry of Industry and Trade, issued on January 26, 2026, and taking effect on March 15, 2026.

The Minister of Agriculture and Environment has promulgated Circular No. 101/2025/TT-BNNMT on providing guidance on other special-purpose machinery serving agricultural production not yet specified in Clause 6, Article 19 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025, detailing a number of articles of the Law on Value-Added Tax.

This requirement is prescribed in Circular No. 25/2025/TT-NHNN, which amends Circular No. 17/2024/TT-NHNN on the opening and use of payment accounts at payment service providers.

The Ministry of Industry and Trade issued Circular No. 04/2026/TT-BCT dated January 26, 2026, providing the 2026 import tariff quotas for raw tobacco. This Circular shall take effect on March 15, 2026.

The Law on Tax Administration No. 108/2025/QH15 was passed to promote digital transformation, simplify administrative procedures, and enhance transparency in Vietnam's tax administration. The Law shall take effect from July 01, 2026 (specifically, several regulations on business households shall take effect earlier from January 01, 2026).

The Government has issued Decree No. 50/2026/ND-CP, detailing Resolution No. 254/2025/QH15 on mechanisms and policies for removing difficulties and obstacles in the implementation of the Law on Land 2024, specifically regarding land use levy and land rent. The Decree was promulgated and took effect on 31 January 2026.

The Government on January 14 issued Decree 15/2026/ND-CP, revising several existing provisions in a move to streamline investment and business conditions and reduce unnecessary administrative requirements within the scope of state management of science, technology and innovation.

As the global economy transitions towards a knowledge-based model, science, technology and innovation have become decisive engines of national growth. In Vietnam, the 2025 Law on Science, Technology and Innovation is widely viewed as a strategic institutional framework for improving national competitiveness while raising the country’s position in global value chains.

The Government has issued a decree providing detailed guidance on the implementation of special mechanisms and policies aimed at developing the private sector, clarifying incentives related to land access, taxation, innovation and human resource development.

To support Vietnam’s nuclear power development, the Ministry of Finance has released a draft circular offering financial incentives, entitlements, and allowances for lecturers, students, and administrators involved in training nuclear power personnel and further training programs.