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LEGAL UPDATE 4/2026
VIETVALUE LAWFIRM
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UPDATED DOCUMENTS
Information Technology | 1 | Law amending and supplementing a number of articles of the Law on Technology Transfer No. 115/2025/QH15 of the National Assembly |
Intellectual Property | 2 | Law amending and supplementing a number of articles of the Intellectual Property Law No. 131/2025/QH15 of the National Assembly |
Tax | 3 | Decree No. 68/2026/ND-CP of the Government on tax policies and tax administration for business households and individual businesspersons |
4 | Circular No. 18/2026/TT-BTC of the Minister of Finance providing for dossiers and procedures for tax administration for business households and individual businesspersons | |
Administrative | 5 | Decree No. 59/2026/ND-CP of the Government providing for the form of expulsion as a sanction, measures for temporary detention and escort of administrative violators, and the management of foreigners violating Vietnamese law during the period of carrying out expulsion procedures. |
Banking | 6 | Circular No. 30/2025/TT-NHNN of the Governor of the State Bank of Vietnam amending and supplementing a number of articles of Circular No. 15/2024/TT-NHNN providing for the provision of non-cash payment services |
Food safety | 7 | Resolution No. 66.13/2026/NQ-CP of the Government providing for the declaration and registration of food products |
8 | Decree No. 46/2026/ND-CP of the Government detailing the implementation of a number of articles and measures for organizing and guiding the implementation of the Law on Food Safety. |
Date of issue: December 10th, 2025
Effective date: April 1st, 2026
LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON TECHNOLOGY TRANSFER
NO. 115/2025/QH15
Encourage foreign organizations and individuals to carry out technology transfer activities to Vietnamese organizations and individuals in order to enhance domestic capacity for absorption, mastery, and innovation of technology.
In cases where technology is integrated into a product, machinery, equipment, or system, the ownership and right to use such technology do not automatically arise together with the ownership of that product, machinery, equipment, or system, otherwise provided by law or agreed upon by the parties.
The technology transferee has the right to improve, develop, and exploit the technology on the basis of the transferred technology
Organizations and individuals that are lawful owners of technology may contribute capital in the form of technology to investment projects or enterprises and may commercialize such technology in accordance with the law
LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE INTELLECTUAL PROPERTY LAW NO. 131/2025/QH15
Organizations and individuals may use texts and data on intellectual property objects that have been lawfully published and made accessible to the public for purposes of scientific research, experimentation, and training artificial intelligence systems, provided that such use does not unreasonably prejudice the lawful rights and interests of authors and intellectual property rights holders
Management and exploitation of intellectual property rights by the rights holder:
Date of issue: December 10th, 2025
Effective date: April 1st, 2026
Business households and individual businesspersons engaged in production or business activities with annual revenue of VND 500 million or less are not subject to value-added tax.
Business households and individual businesspersons that self-determine their annual revenue to be VND 500 million or less must notify the tax authority of the actual revenue generated during the year no later than January 31 of the following calendar year. In cases where actual revenue exceeds VND 500 million during the year, they must declare and pay taxes starting from the quarter in which the revenue exceeds VND 500 million
Individual businesspersons with annual revenue of VND 500 million or less are not required to pay personal income tax
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DECREE NO. 68/2026/ND-CP
The deadline for tax payment is the last day of the deadline for submission of the tax declaration dossier.
Date of issue: March 5th, 2026
Effective date: March 5th,2026
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The dossier for notification of revenue and tax declaration for business households and individual businesspersons is prescribed as follows:
Business households and individual businesspersons who are not subject to value-added tax (VAT) and are not required to pay personal income tax (PIT) must notify their actual revenue generated during the year and declare other types of taxes using Form No. 01/TKN-CNKD.
Business households and individual businesspersons subject to personal income tax (PIT) calculated by applying a tax rate to taxable revenue must file a tax declaration dossier using Declaration Form No. 01/CNKD
For business households and individual businesspersons subject to personal income tax (PIT) calculated based on taxable income multiplied by the tax rate:
CIRCULAR NO. 18/2026/TT-BTC
Date of issue: March 5th, 2026
Effective date: March 5th, 2026
Measures for managing foreign nationals during the period of carrying out expulsion procedures include:
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The expulsion sanction decision must be notified to the person subject to expulsion, as well as to relevant agencies and individuals, no later than 48 hours prior to its enforcement.
Foreign nationals who commit administrative violations within the territory, contiguous zone, exclusive economic zone, and continental shelf of Vietnam, or on aircraft and seagoing vessels bearing Vietnamese nationality, shall be subject to the penalty of expulsion.
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DECREE NO. 59/2026/ND-CP
Date of issue: February 13th, 2026
Effective date: April 1st, 2026
CIRCULAR NO. 30/2025/TT-NHNN
From April 1st, 2026, payment service providers shall be responsible for examining and controlling lawful and valid payment orders, ensuring that the payment account number and the account name are accurately reflected in accordance with the agreement on the opening and use of the customer’s payment account when executing payment transactions, and that such information is fully displayed on payment instruments.
Date of issue: September 30th, 2025
Effective date: April 1st, 2026 (Clause 5, Article 7)
RESOLUTION NO. 66.13/2026/NQ-CP
The dossier for registration of a product declaration applicable to groups of food products includes:
The product declaration in accordance with Form No. 02 of the Appendix promulgated together with the Resolution;
A Certificate of Free Sale or a Certificate of Export or a Health Certificate or other relevant certificates (applicable to imported food product groups);
The product testing result sheet in accordance with Form No. 06 of the Appendix promulgated together with the Resolution;
Documents substantiating the functions and uses of the product in one of the following forms:
A letter of authorization for registration of the product declaration issued by the manufacturer or the owner of the food product (in case of authorized registration).
Scientific evidence substantiating the functions and effects of the product or of the ingredients that create the declared functions.
A report on testing the effectiveness of the product’s functions.
Date of issue: January 27th, 2026
Effective date: April 16th, 2026
DECREE NO. 46/2026/ND-CP
Organizations and individuals shall register a declaration of conformity for food products with technical regulations on quality criteria and safety criteria in one of the following cases:
Establishments producing medical nutrition foods, foods for special dietary uses, dietary supplements, and nutritional products for children up to 36 months of age must apply one of the following certifications in their production and business activities from December 31st, 2026: Hazard Analysis and Critical Control Points (HACCP), ISO 22000 Food Safety Management System, International Featured Standards (IFS), British Retail Consortium (BRC) Global Standard for Food Safety, Food Safety System Certification (FSSC 22000), an equivalent certification, or a Certificate of eligibility for food safety meeting Good Manufacturing Practices (GMP)
Date of issue: January 26th, 2026
Effective date: April 16th, 2026
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