【ベトナム　会計・税務・法務・労務のルール改正】　Newsletter - Jan 2026

To Valued Clients,

 We are pleased to attach herewith the Newsletter of January 2026 for your reference.

 In this Newsletter, we have mentioned some documents with detailed content about regulations of accounting - tax, investment - enterprises, and labor - insurance as follows:

 1. Decree No. 20/2026/ND-CP providing detailed regulations and guidance for the implementation of a number of articles of Resolution No. 198/2025/QH15 on special mechanisms and policies for private sector economic development

 2. Official letter 63/CT-CS dated 07/01/2026 provides guidance on the declaration of personal income tax (PIT) for tax-exempt income from salaries and wages in accordance with the Resolution

 3. Official letter 107/CT-CS dated 08/01/2026 on natural resources tax

 4. Official letter 224/CT-CS dated 14/01/2026 on electronic invoices

 5. Official letter 311/VLO-QLDN3 dated 30/01/2026 on the application of non-cash payment supporting documents

 6. Decree No. 340/2025/ND-CP on administrative penalties in the field of currency and banking

 7. Decree No. 341/2025/ND-CP on administrative penalties for copyright and related rights

 8. Decree No. 342/2025/ND-CP detailing certain articles of the Law on Advertising

 9. Updates on regulations regarding foreign loan registration dossiers for enterprises

 10. Reporting dossier templates for investor selection in PPP projects

 11. Types of reports on the implementation of projects, manufacturing supporting industry products prioritized for development

 12. Law on Chemicals No. 69/2025/QH15 now has guiding Decrees and Circulars

 13. Amendments to certain regulations on environmental protection

 14. No payment of pensions and social insurance allowances in March 2026

We hope that this Newsletter would provide you with practical and helpful information for your compliance.

Should you have any questions, please do not hesitate to contact us.

 Best regards,

ESConsultingVietnam-Newsletter_Jan26-EN.pdf