Vietnam's Latest Administrative Reform: Streamlining Business Conditions
Explore Vietnam’s recent administrative reforms via eight resolutions aimed at reducing regulation and improving the business environment.
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Vietnam’s Administrative Penalties for Tax and Invoice Violations
Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam's administrative penalties for tax and invoice violations.
Vietnam to Simplify Administrative Procedures for Foreign Affairs
Vietnam’s MoFA streamlines administrative procedures in 2025, cutting compliance time for visas, conferences, and foreign organizations.
Circular 78 covering the implementation of the latest Law on Tax Administration regarding e-invoices
Circular 78 takes effect on 1 July 2022 and further encourages taxpayers in Vietnam to implement electronic invoices before the effective date, offering a comprehensive guide and timeline for the implementation. In this article, we delve into the guidance
Significant changes to Vietnam tax administration in 2021
The initial Law on Tax Administration was approved by the National Assembly on November 29, 2006 and took effect from July 1, 2007. Since then, the Law on Tax Administration has been amended and supplemented three times in 2012, 2014 and 2016. After more
Circular 40 guiding VAT, PIT and Tax Administration for business households and business individuals
On 1 June 2021, the Ministry of Finance issued Circular 40/2021/TT-BTC providing guidance on Value Added Tax (“VAT”), Personal Income Tax (“PIT”) and tax administration for business households and business individuals. The Circular comes into effect on 1
Implementing the Law on Tax Administration: Decree 126
Vietnam introduced Decree 126 on guiding the implementation on the Law on Tax Administration. The Decree takes effect on December 5, 2020
Decree 126 on Tax Administration Law
The Vietnamese Government released Decree 126/2020/ND-CP (“Decree 126”) on 19 October 2020, to implement elements of the Law on Tax Administration 2019. The Decree is a comprehensive document, spanning 266 pages (including appendices), a covering broad ra
Vietnam's Tax Administration Law to Take Effect in July 2020
Vietnam approved a new Tax Administration Law which became effective on July 1. Vietnam Briefing highlights key points that investors need to be aware of.
Vietnam to Increase Labor Related Administration Fines
Vietnam introduced Decree 28 and increased fines related to labor administration violations. We highlight the main fines from the exhaustive list.
Administrative Changes to Work Permit Processes
On 4 May 2019, the Ministry of Labour, War invalids and Social Affairs (“MOLISA”) issued Decision 632/QD-LDTBXH announcing amended and supplemented administrative procedures regarding employment under the management of MOLISA.
Increased Penalties for Accounting Administration Infringements
On 12 March 2018, the Vietnam Government issued Decree 41/2018/ND-CP concerning penalties for Accounting Administration Infringements. The new Decree is effective from 1 May 2018, and replaces Decree 105/2013/ND-CP.
