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

To Valued Clients,

 We are pleased to attach herewith the Newsletter of May 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:

 I. ACCOUNTING - TAX

1. Official Letter No. 2959/CT-CS dated 11 May 2026 on corporate income tax applicable to cash sponsorships for a clean water project.

2. Official Letter No. 3147/CT-CS dated 19 May 2026 on corporate income tax in relation to court documents.

3. Official Letter No. 3337/CT-CS dated 25 May 2026 on invoicing for shopping cards.

4. Official Letter No. 3418/CT-CS dated 27 May 2026 on value added tax applicable to agricultural products.

5. Official Letter No. 3473/CT-CS dated 28 May 2026 regarding the land rent policy.

6. Official Letter No. 3475/CT-CS dated 28 May 2026 on value added tax applicable to package outbound tours.

7. Official Letter No. 3477/CT-CS dated 28 May 2026 on value added tax applicable to agricultural products.

8. Official Letter No. 3514/CT-CS dated 29 May 2026 on invoicing for end of period trade discounts.

9. Official Letter No. 3546/CT-CS dated 29 May 2026 on value added tax applicable to normally

preliminarily processed plantation timber.

II. INVESTMENT - ENTERPRISES

1. Decision No. 1103/QD-BTC dated 11 May 2026 on amendments to administrative procedures in the insurance business sector.

2. Resolution No. 66.18/2026/NQ-CP dated 18 May 2026 on decentralization, reduction and simplification of administrative procedures and business conditions.

3. Circular No. 56/2026/TT-BTC dated 15 May 2026 amending regulations on fees and charges in telecommunications activities.

4. Decision No. 23/2026/QD-TTg dated 15 May 2026 promulgating the list of high technologies prioritized for investment and products encouraged for development.

5. Resolution No. 66.17/2026/NQ-CP dated 15 May 2026 on reducing and amending conditional investment and business sectors and trades.

6. Circular No. 55/2026/TT-BTC dated 15 May 2026 promulgating document and report templates on investment activities and investment promotion.

III. LABOR - INSURANCE

1. Decision No. 526/QD-BNV dated 13 May 2026 on amendments and supplements to administrative procedures relating to foreign workers.

2. Circular No. 09/2026/TT-BNV dated 15 May 2026 amending and supplementing regulations on labor supply contracts and brokerage fees for workers working overseas.

3. Circular No. 08/2026/TT-BNV dated 15 May 2026 providing detailed regulations on the management and execution of electronic labor contracts.

4. Decision No. 1222/QD-BTC dated 21 May 2026 on amendments and supplements to administrative procedures at Vietnam Social Security.

5. Decree No. 162/2026/ND-CP dated 15 May 2026 on an 8% increase in pensions and social insurance allowances for nine groups of beneficiaries.

6. Circular No. 14/2026/TT-BNV dated 29 May 2026 on adjusting the calculation of pensions, social insurance allowances and monthly allowances.

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_May26-EN.pdf