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Issued date27/03/2026
Effective date12/05/2026
Expiry date
StatusIn effect
Circular No. 32/2026/TT-BTC Guiding Value Added Tax, Enterprise Income Tax and Individual Income Tax for Transactions, Transfer, and Trading of Digital Assets in Vietnam

This Circular guides the application of value added tax, enterprise income tax, and individual income tax for transactions, transfer, and trading of digital assets in Vietnam. The text applies to orga…

Issued date27/03/2026
Effective date27/03/2026
Expiry date
StatusIn effect
Circular on the standards for the head and deputy of the head of higher education institutions and vocational education institutions.

This Circular stipulates the standards for the head and deputy of the head of higher education institutions and vocational education institutions, including requirements regarding moral character, hea…

Issued date27/03/2026
Effective date27/03/2026
Expiry date
StatusIn effect
Circular No. 29/2026/TT-BTC Regulating the Level of Fees and Exemptions for Certain Fees to Support Data Connectivity, Utilization, and Encourage Public Services Implementation on VNeID Application

This Circular regulates the level of fees and exemptions for certain fees aimed at supporting data connectivity, utilization, and encouraging public services implementation on the VNeID application fr…

Issued date27/03/2026
Effective date01/04/2026
Expiry date31/12/2026
StatusIn effect
Circular No. 31/2026/TT-BTC Regulating the Delegation of Tasks and Authorities in Certain Areas of State Management by the Ministry of Finance

This Circular regulates the delegation of tasks and authorities in certain areas of state management by the Ministry of Finance, including taxation, fees, and charges; tendering; securities; national…

Issued date27/03/2026
Effective date27/03/2026
Expiry date
StatusIn effect
Circular No. 04/2026/TT-BNV Regulating Economic and Technical Characteristics of Services for Dispatching Vietnamese Workers to Work Abroad under Contract, and Brokerage Services for the Same Purpose

Circular 04/2026/TT-BNV stipulates the economic and technical characteristics of services for dispatching and brokerage of workers going to work abroad, including specific markets such as Japan, Taiwa…

Issued date26/03/2026
Effective date15/05/2026
Expiry date
StatusIn effect
Circular No. 03/2026/TT-BNV Guiding Certain Provisions of Decree No. 171/2025/NĐ-CP dated June 30, 2025 of the Government on Training and Capacity Building for Civil Servants

This Circular stipulates management and use of certificates of civil servant capacity building programs; organization of civil servant capacity building abroad using state budget resources; occupation…

Issued date26/03/2026
Effective date15/05/2026
Expiry date
StatusIn effect
Decree No. 84/2026/NĐ-CP Amending and Supplementing Certain Articles of Several Decrees of the Government in the Field of Public Debt Management

Decree 79/2021 on Public Debt Management, Reporting Information, and Evaluation of Conditions for Re-financing ODA Funds. The main content includes determining the subject, scope of application; proce…

Issued date25/03/2026
Effective date25/03/2026
Expiry date
StatusIn effect
Decree 85/2026/NĐ-CP On Supplementary Pension Insurance

Decree 85/2026/NĐ-CP stipulates supplementary pension insurance applicable to workers and enterprises managing the fund. Notable points include voluntary participation, rights of workers, responsibili…

Issued date25/03/2026
Effective date10/05/2026
Expiry date
StatusIn effect
Provisions on Rules of Origin for Goods under the Vietnam-EU Free Trade Agreement

This Circular stipulates the Rules of Origin for Goods under the Vietnam-EU Free Trade Agreement (EVFTA). The main content includes: determination of origin, special conditions for Jersey and Malta, t…

Issued date25/03/2026
Effective date10/05/2026
Expiry date
StatusIn effect