【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - Augast 2026
To Valued Clients,
We are pleased to attach herewith the Newsletter of August 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. Circular No. 90/2026/TT-BTC, dated June 30, 2026, regulating tax registration, takes effect on July 1, 2026
2. Circular No. 91/2026/TT-BTC, dated June 30, 2026, provides detailed regulations on certain provisions of the Law on Tax Administration and Electronic Invoices and Documents, and takes effect on July 1, 2026
3. Circular No. 118/2026/TT-BTC, dated August 18, 2026, provides guidance on the scope, coverage, and procedures for applying international accounting standards in Vietnam; it takes effect on January 1, 2027
II. INVESTMENT - ENTERPRISES
1. New regulations on investment capital accounts for foreign investment activities in Vietnam
2. Enterprises may establish Human Resources Training Funds and receive vocational training support
3. Significant administrative penalties for personal data protection violations
4. New cybersecurity obligations applicable to enterprises
5. Replacement of nine enterprise registration forms and abolishment of the beneficial owner information declaration form
6. Import and export procedures under the National Single Window and ASEAN Single Window
7. Amendments to the Customs Law: expanded electronic procedures and management of goods traded through e-commerce platforms
8. Additional prohibited business line and reduction of the List of Conditional Business Lines
9. Continued use of labels and packaging bearing the former enterprise name following a name change
10. Administrative penalties in construction and real estate business
11. New regulations on goods trading by foreign-invested economic organizations, replacing Decree No. 09/2018/ND-CP
12. Detailed lists of goods and foreign trade management procedures
13. New rules on the import of used machinery, equipment and technological lines
14. Amendments to inspection, management and penalties in fire prevention and firefighting
15. Increased thresholds for direct appointments of contractors and other amendments to contractor selection rules
III. LABOR - INSURANCE
1. New rules on electronic identification accounts and integrated documents for foreigners
We hope that this Newsletter would provide you with practical and helpful information for your compliance.
https://www.esnet.co.jp/ESConsultingVietnam-Newsletter_Aug26-EN.pdf
Should you have any questions, please do not hesitate to contact us.
