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Circular No. 101/2025/TT-BNNMT guides other types of specialized machines for agricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing certain provisions of the Law on Value Added Tax.

Circular No. 101/2025/TT-BNNMT guides other types of specialized machines for agricultural production to apply a 5% value added tax rate, not specified in Decree No. 181/2025/NĐ-CP. This document aims…

Issued date31/12/2025
Effective date31/12/2025
Expiry date
StatusIn effect
DECREE NO. 362/2025/ND-CP PROVIDES DETAILED PROVISIONS ON CERTAIN ARTICLES AND MEASURES FOR THE ORGANIZATION AND GUIDANCE OF IMPLEMENTATION OF THE LAW ON FEES AND CHARGES

THIS DECREE REGULATES THE DECLARATION, COLLECTION, PAYMENT, MANAGEMENT, AND USE OF FEES AND CHARGES WITHIN THE COUNTRY. SPECIFICALLY, ORGANIZATIONS COLLECTING FEES MUST DEVELOP A FEE COLLECTION PLAN I…

Issued date31/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
Decree No. 359/2025/ND-CP amends and supplements some articles of Decree No. 181/2025/ND-CP dated July 1, 2025, of the Government detailing the implementation of certain provisions of the Value Added Tax Law.

Decree No. 359/2025/ND-CP amends and supplements some articles of Decree No. 181/2025/ND-CP on value added tax (VAT). This document provides more detailed regulations regarding the exemption from VAT…

Issued date31/12/2025
Effective date
Expiry date
StatusIn effect
Circular No. 152/2025/TT-BTC guiding accounting for households engaged in business and individual traders

Circular No. 152/2025/TT-BTC stipulates the accounting regime for households engaged in business and individual traders, including the use of accounting books such as the Record of Value-Added Tax (VA…

Issued date31/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
Circular No. 103/2025/TT-BNNMT Issuing Economic and Technical Standards for Mineral Resource Survey, Assessment, and Rare Earth Mineral Exploration Work

Circular No. 103/2025/TT-BNNMT stipulates economic and technical standards for mineral resource survey, assessment, and rare earth mineral exploration work. This document applies to organizations and…

Issued date31/12/2025
Effective date15/02/2026
Expiry date
StatusIn effect
Circular No. 62/2025/TT-NHNN on the internal control system of credit organizations that are cooperatives and microfinance institutions.

This Chapter details risk management in the operations of credit organizations, including general requirements for risk management, responsibilities of related parties, and specifically credit risk ma…

Issued date31/12/2025
Effective date01/01/2027
Expiry date
StatusNot yet effective
Circular No. 98/2025/TT-BNNMT Issuing National Technical Regulations on Safety for Agricultural Machinery

Circular No. 98/2025/TT-BNNMT issues national technical regulations on safety for handheld grass cutters and combine harvesters used in agriculture, applicable to organizations and individuals produci…

Issued date31/12/2025
Effective date01/07/2026
Expiry date
StatusIn effect
Issued date31/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
Circular No. 150/2025/TT-BQP stipulates health standards, classification, and health examination for military personnel, workers, and civil servants participating in United Nations peacekeeping forces.

Circular No. 12/2025/TT-BQP stipulates health standards for military personnel participating in United Nations peacekeeping operations. This Circular takes effect from February 13, 2026, and revokes t…

Issued date31/12/2025
Effective date13/02/2026
Expiry date
StatusIn effect