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

To Valued Clients,

We are pleased to attach herewith the Newsletter of April 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. 41/2026/TT-BTC guiding the declaration, withholding, payment, and finalization of taxes in the crypto-asset market

2. Official Letter No. 4711/DON-QLDN1 dated April 01, 2026, providing guidance on compensation for goods and the provision of sample goods free of charge

3. Official Letter No. 1983/CT-CS dated April 03, 2026, providing guidance on Corporate Income Tax (CIT) incentives policy

4. Official Letter No. 2194/CT-CS dated April 08, 2026, providing guidance on Value-Added Tax (VAT) policy and invoices

5. Official Letter No. 2400/CT-CS dated April 15, 2026, providing guidance on Value-Added Tax (VAT) policy

6. New regulation on administrative penalties in cultural and advertising field

7. Failure to notify an economic concentration may be subject to a fine of up to VND 2 billion

8. Amendment to procedures for registration of methods and bases for calculating insurance premiums

9. Regulations on outward investment capital

10. Penalties for administrative violations for failure to submit a bankruptcy petition upon insolvency

11. Amendment to procedures for issuance of Copyright Registration Certificates

12. Procedures for replacement of Automobile Import Business License

13. Conditions for registration of multi-level marketing activities from July 1, 2026

14. Profit margin on equity of PPP project investors in the education sector

15. Report forms and appendices for investment supervision and assessment reports from April 22, 2026

16. Issuance of 08 Resolutions abolishing 890 business conditions

17. New regulation on participation in supplementary pension insurance

18. Amendment to principles for settlement and payment of social insurance and unemployment insurance benefits

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,

ES_Consulting_Vietnam-Newsletter_Apr26-EN.pdf