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

To Valued Clients,

 We are pleased to attach herewith the Newsletter of March 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. 20/2026/TT-BTC, providing detailed guidance on certain provisions of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP dated December 15, 2025, of the Government, specifies certain provisions and measures for organizing and guiding the implementation of the Law on Corporate Income Tax

 2. Official Letter No.1237/CT-CS dated March 2, 2026, providing guidance on Value-Added Tax (VAT) policy

 3. Official Letter No.4007/DON-QLDN dated March 23, 2026, providing guidance on tax policy  

 4. Official Letter No.1706/CT-CS dated March 24, 2026, providing guidance on value-added tax (VAT) and invoicing policy

 5. Official Letter No.1376/TCS10-QLDN dated March 31, 2026, providing guidance on tax policy responses

 6. Key laws effective from April 1, 2026  

 7. Decree amending regulations on administrative sanctions in fire prevention, firefighting, rescue, and salvage

 8. Amendments to regulations on administrative sanctions in the insurance business sector

 9. Continued suspension of Decree No. 46/2026/NĐ-CP on food safety

 10. Amendments to regulations on prize-winning electronic gaming for foreigners

 11. Exemption of fees and charges for procedures conducted via VNeID from April 1, 2026

 12. Decree guiding the implementation of the Law on Investment 2025 issued

 13. Regulations on expulsion sanctions for foreigners violating Vietnamese law

 14. Regulations on participation in supplementary retirement insurance

 15. Fee and charge exemptions in the field of immigration and residence in Vietnam

 16. Decree guiding the implementation of the Law on Trade Unions regarding trade union finance

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,

ESConsulting Vietnam -Newsletter_Mar26-EN.pdf