【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - June 2026
To Valued Clients,
We are pleased to attach herewith the Newsletter of June 2026 for your reference.
In this Newsletter, we have mentioned some documents with detailed content about regulations of Finance - Accounting - Tax, Investment - Enterprises, and Labor - Insurance as follows:
I. FINANCE - ACCOUNTING - TAX
1. Tax Administration Law No. 108/2025/QH15 dated December 10th 2025, and Decree No. 252/2026/NĐ-CP dated June 30th 2026, which provides guidelines for the implementation of the Tax Administration Law, take effect on July 01st 2026.
2. Personal Income Tax Law No. 109/2025/QH15 dated December 10th 2025, and Decree No. 253/2026/NĐ-CP dated June 30th 2026, which provides guidelines for the implementation of the Personal Income Tax Law, take effect on July 01st 2026.
3. Decree No. 254/2026/NĐ-CP dated June 30th 2026 provides guidelines for the implementation of electronic invoices and documents in accordance with the Tax Administration Law No. 108/2025/QH15, and takes effect on July 01st 2026.
II. INVESTMENT - ENTERPRISES
1. Key legal documents taking effect from July 01st 2026.
2. Updated administrative procedures in the real estate business sector.
3. New points on private placement and trading of corporate bonds.
4. New regulations on construction investment cost management.
5. New points in management of construction activities.
6. Detailed regulations and guidance on implementation of the Law on Judicial Records
7.Amendments and supplements to regulations on compulsory insurance in construction investment activities.
8. Amendments to regulations on trade promotion activities.
9. Detailed regulations implementing several provisions of the Law on E-Commerce.
III. LABOR - INSURANCE
1. Amendments to forms relating to entry, exit and residence of foreigners.
2. New administrative procedure relating to electronic employment contracts.
3. New administrative procedures on labor registration and adjustment of labor registration information.
4. Guidance on maternity benefits for the second child.
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,
