【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - Feb 2026
To Valued Clients,
We are pleased to attach herewith the Newsletter of February 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. Circular No. 121/2025/TT-BTC providing guidance on amendments and supplements to several articles of the Circulars governing customs procedures, customs inspection and supervision, export duties, import duties, and tax administration for exported and imported goods
2. Official Letter No. 349/VLO-QLDN3 dated February 3, 2026, providing guidance on the exchange rate applied for issuing VAT invoices for exported goods and services (PIT)
3. Official Letter No. 2167/DON-QLDN1 dated February 3, 2026, providing guidance on Personal Income Tax
4. Official Letter No. 873/CT-CS dated February 5, 2026, providing guidance on Value-Added Tax (VAT) policy
5. Important laws effective from March 1, 2026
6. Amendment and supplement to regulations on the procedures for granting the License for establishment of representative offices for foreign cooperation and research organizations in Vietnam
7. Procedures for applying for approval to establish a representative office of a microfinance organization
8. Electronic Identification Code for Residential Real Estate Products
9. Ministry of Finance issues Official Letter guiding the implementation of the Law on Investment No. 143/2025/QH15
10. Additional cases where enterprises may temporarily suspend social insurance contributions
11. Electronic Health Insurance Card on VssID has the same legal validity as the paper version
12. Notification on the adjustment coefficient of the monthly salary used for social insurance contributions
13. Additional Paid Leave Day for Employees
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,
