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Decree No. 253/2026/ND-CP provides detailed regulations on certain provisions and measures for organizing and guiding the implementation of the Law on Personal Income Tax.

This Decree provides detailed regulations on certain provisions of the Law on Personal Income Tax, including provisions on taxpayers, taxable income, tax exemptions and reductions, and tax declaration…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Circular 83/2026/TT-BTC of the Ministry of Finance

This Circular stipulates the standards for customs clearance agency operations, standards for customs clearance agency staff; organization of examinations and issuance of customs declaration vocationa…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Circular No. 85/2026/TT-BTC on classification of goods and analysis for classifying exported and imported goods.

This Circular stipulates the classification of goods and analysis for classifying exported and imported goods. It applies to declarants, customs authorities, and related organizations and individuals.…

Issued date30/06/2026
Effective date15/09/2026
Expiry date
StatusNot yet effective
Circular No. 33/2026/TT-BCT Issuing the List of Products and Goods with Medium and High Risk Levels under the Management Responsibility of the Ministry of Industry and Trade

This Circular stipulates the List of products and goods with medium and high risk levels under the management responsibility of the Ministry of Industry and Trade. The listed products include toilet p…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Decree No. 248/2026/ND-CP detailing certain provisions of the Law on E-commerce

This Decree details the provisions of the Law on E-commerce, including the organization of National E-commerce Day, information disclosure, responsibilities of e-commerce platform managers and related…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Circular No. 87/2026/TT-BTC detailing certain provisions of the Individual Income Tax Law and Decree No. 253/2026/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Individual Income Tax Law.

Circular No. 87/2026/TT-BTC details the income level serving as the basis for determining dependent persons eligible for tax exemption and the documentation required to identify such dependents, as we…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Circular 88/2026/TT-BTC of the Ministry of Finance

Circular 88/2026/TT-BTC stipulates standards, quotas for equipping and issuance regulations for insignia, badges, uniforms, and nameplates for tax officials. This Circular applies to units under the T…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Circular 78/2026/TT-BTC of the Ministry of Finance

Circular 78/2026/TT-BTC amends and supplements certain provisions of Circular 203/2014/TT-BTC on the handling of goods in storage within the customs area. This document stipulates management principle…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect
Circular 84/2026/TT-BTC of the Ministry of Finance

This Circular stipulates the refund of value-added tax on goods purchased by foreigners and overseas Vietnamese residents when exiting Vietnam, effective from July 1, 2026. It provides detailed regula…

Issued date30/06/2026
Effective date01/07/2026
Expiry date
StatusIn effect