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Law on Personal Income Tax No. 109/2025/QH15

The new Law on Personal Income Tax passed by the National Assembly of the Socialist Republic of Vietnam, Session XV on December 10, 2025 will take effect from July 1, 2026. This Law stipulates taxes o…

Issued date10/12/2025
Effective date01/07/2026
Expiry date
StatusIn effect
Law Amending and Supplementing Certain Articles of the Price Law No. 140/2025/QH15

This Law amends and supplements certain provisions on the authority and scope of price management for public utility products and services and special goods. This Law shall take effect from January 1,…

Issued date10/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
Law on Deposit Insurance No. 111/2025/QH15

The new Law on Deposit Insurance passed by the 15th National Assembly of Vietnam on December 10, 2025, shall take effect from May 1, 2026. This Law provides detailed regulations on the organization of…

Issued date10/12/2025
Effective date01/05/2026
Expiry date
StatusIn effect
LAW ON TEMPORARY DETENTION, TEMPORARY IMPRISONMENT AND RESTRICTION FROM LEAVING PLACE OF RESIDENCE NUMBER 128/2025/QH15

This Law provides detailed regulations on temporary detention, temporary imprisonment, and the restriction measure of prohibiting departure from place of residence. The main contents include provision…

Issued date10/12/2025
Effective date01/07/2026
Expiry date
StatusIn effect
LAW ON PREVENTION AND CONTROL OF DRUGS NUMBER 120/2025/QH15

This Law stipulates the treatment of drug addiction and post-treatment management for Vietnamese citizens as well as foreigners residing in Vietnam. It includes appropriate treatment measures for indi…

Issued date10/12/2025
Effective date01/07/2026
Expiry date
StatusIn effect
LAW AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF THE NATIONAL DEFENSE AND SECURITY INDUSTRY LAW NUMBER 119/2025/QH15

The National Defense and Security Industry Law was adopted by the National Assembly of Vietnam on December 10, 2025, including significant amendments such as the establishment of the National Security…

Issued date10/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
Law Amending and Supplementing Certain Articles of the Insurance Business Law No. 139/2025/QH15

The Insurance Business Law has been amended and supplemented to regulate insurance business activities, including provisions on licenses for the establishment and operation of insurance companies, rei…

Issued date10/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
LAW ON PROTECTING STATE SECRETS NUMBER 117/2025/QH15

The Law on Protecting State Secrets was passed by the 15th National Assembly, 10th Session on December 10, 2025 and took effect from March 1, 2026. This Law provides detailed regulations on the identi…

Issued date10/12/2025
Effective date01/03/2026
Expiry date
StatusIn effect
LAW ON CYBER SECURITY NUMBER 116/2025/QH15

The Law on Cyber Security provides detailed regulations on aspects of cyber security protection in state agencies, political organizations, and political-social organizations at central and local leve…

Issued date10/12/2025
Effective date01/07/2026
Expiry date
StatusIn effect
Circular No. 113/2025/TT-BTC on tax receipts for exported and imported goods, customs fees, and charges for goods and vehicles transiting through the country.

This Circular guides the creation, issuance, use, and management of tax receipts and fees by international express air cargo service enterprises. It specifies detailed symbols for receipt templates, e…

Issued date09/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect