LEGAL UPDATE

02.2026

VIETVALUE LAW FIRM

A product of Vietvalue

In cases where an adjustment to the decision on land allocation or land lease results in a change in land area, land use purpose, or land use term, the relevant time shall be the time when the decision on land allocation or land lease is adjusted.

In cases where a competent state authority decides to adjust the detailed planning and a re-determination of land prices is required, the relevant time shall be the time when the decision on adjustment of the detailed planning is issued.

DECREE NO. 373/2025/ND-CP

1. Where a taxpayer has declared taxes on a quarterly basis but subsequently no longer satisfies the conditions for quarterly declaration and is required to switch to monthly declaration, then:

The taxpayer is required to resubmit monthly tax returns for periods that were previously declared on a quarterly basis and to fulfill the obligation to pay late payment interest in accordance with the regulations;

The taxpayer shall not be subject to administrative penalties for late submission of tax returns in respect of tax returns that are required to be resubmitted due to a change in the tax assessment period;

The resubmitted monthly tax returns shall be deemed replacement returns for the previously filed quarterly tax returns.

2. The date on which the obligation to the state budget arises shall be determined as follows:

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In cases where the State allocates land, leases land, permits a change in land use purpose, extends the land use term, adjusts the land use duration, or changes the form of land use, the relevant time shall be the time when the State issues the decision on land allocation, land lease, permission for change in land use purpose, extension of land use term, adjustment of land use duration, or change in the form of land use.

In cases of recognition of land use rights, the relevant time shall be the time when a complete and valid application dossier is submitted.

Date of issue: December 31^st, 2025

Effective date: February 14^th, 2026

Supplementing cases in which customs documents are not required to be submitted: where such documents have been issued on the National Single Window Portal or the Online Public Service Portal, or are electronically transmitted by the competent authority of the exporting country via the ASEAN Single Window or other information exchange portals with foreign countries in accordance with international treaties to which the Socialist Republic of Viet Nam is a party, the customs declarant shall not be required to submit such documents.

CIRCULAR NO. 121/2025/TT-BTC

Supplementing cases in which a customs declaration is not required to be submitted when requesting the customs authority to carry out procedures for the deferral (ring-fencing) of outstanding tax amounts.

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With regard to customs declaration via the Customs Electronic Data Processing System, organizations and individuals may use their VNeID accounts to register for participation and connection to the System.

DECISION NO. 2123/QD-CHQ

2. Management of the enterprise priority regime

• Prior to submitting an application dossier for the application of the priority regime, where consultation is required, the enterprise shall send a written request to the Customs Department by one of the following methods: direct submission, registered mail, fax, or email.
• Procedure for recognition of a priority enterprise:

1. Post-Clearance Audit Procedure:

• Collecting and analyzing information for post-clearance audit activities;
• Formulating post-clearance audit plans: where multiple plans must be implemented concurrently, the units shall follow the order of priority as follows: audits based on indications of violations; audits under ad-hoc plans; audits under compliance audit plans; and audits under regular plans;
• Conducting post-clearance audits at the premises of the customs authority or at the premises of the customs declarant.

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DECREE NO. 20/2026/ND-CP

Newly established enterprises in which the legal representative (except where the legal representative is not a capital-contributing member), a general partner, or the person holding the largest capital contribution has previously participated in business activities in the capacity of a legal representative, general partner, or the person holding the largest capital contribution in enterprises that are currently operating or have been dissolved for less than twelve (12) months, calculated from the date of dissolution of the former enterprise to the date of establishment of the new enterprise.

Small and medium-sized enterprises newly registered for business shall be exempt from corporate income tax for a period of three (03) years from the date of issuance of their first Enterprise Registration Certificate. In cases where the Enterprise Registration Certificate was issued prior to May 17th, 2025 and the preferential period is still applicable, the enterprise shall continue to enjoy the incentives under this regulation for the remaining period. The following cases are excluded:

Enterprises newly established as a result of merger, consolidation, division, split, conversion of ownership, or conversion of enterprise type.

- Income from:

+ Transfer of capital or transfer of capital contribution rights; transfer of real estate, except income derived from investment in the construction of social housing; transfer of investment projects (except transfers of mineral processing projects); transfer of the right to participate in investment projects; transfer of rights to exploration, exploitation, and processing of minerals; income from production and business activities conducted outside Viet Nam;

+ Activities of searching for, exploring, and exploiting petroleum and other rare natural resources, and the exploration and exploitation of minerals;

+ Production and business of online electronic games; production and business of goods and services subject to special consumption tax, except for projects involving the manufacture and assembly of automobiles, aircraft, helicopters, gliders, yachts, and petrochemical refining;

+ Other special cases as stipulated by the Government.

Date of issue: January 15^th, 2026

Efffective date: January 15^th, 2026

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Decree No. 342/2025/ND-CP

1. The list of special products, goods, and services that are required to satisfy conditions in accordance with the provisions of law when being advertised includes:

• Plant protection products, veterinary drugs, animal feed, aquaculture feed, products for treatment of the aquaculture environment, products for treatment of livestock waste, aquatic breeds, livestock breeds and livestock breeding products;
• Fertilizers;
• Plant varieties;
• Medicines;
• Alcoholic beverages.

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• Cosmetics;
• Food products;
• Milk and nutritional products for young children that are not subject to advertising prohibition;
• Chemicals and insecticidal and disinfectant products used in household and medical fields;;
• Medical devices;
• Medical examination and treatment services;

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2. Regulations on non-fixed location advertising (advertising on online service interfaces):

The function and icon used to disable advertisements must ensure that advertisements can be turned off with only one interaction; there shall be no fake ad-dismissal icons or ad-dismissal icons that are difficult to distinguish or identify.

There shall be no waiting time for disabling advertisements in the form of static images; the maximum waiting time for disabling advertisements in the form of animated image sequences or video shall be 05 seconds.

An icon and procedural instructions shall be provided to enable users to report advertising content in violation of the law and to choose to refuse, disable, or avoid accessing or viewing inappropriate advertisements.

Date of issue: December 26^th, 2025

Effective date: February 15^th, 2026

The Circular stipulates a list of thirty-five (35) occupational diseases eligible for social insurance benefits, including groups of diseases related to pneumoconiosis, occupational chronic bronchitis, occupational poisoning, diseases caused by noise, vibration and radiation, occupational skin diseases, occupational infectious diseases, occupational cancers, and occupational COVID-19, among others.

Each disease is accompanied by specific guidance on minimum exposure limits, minimum exposure duration, assurance periods, minimum incubation periods, and criteria for diagnosis and assessment of the degree of reduction in working capacity.

1. Procedures for submitting feedback and recommendations
1. Download and use the mobile application titled “Feedback and Recommendations on Legal Normative Documents” on a mobile device, or access the “Policy Feedback” section on the National Legal Portal (phapluat.gov.vn), or visit the website (https://paknvbqppl.moj.gov.vn)
2. Connect the VNeID electronic identification account to log in to the Information System for receiving and processing feedback and recommendations on legal normative documents
3. Submit feedback and recommendations in accordance with the required information fields on the Information System for receiving and processing feedback and recommendations on legal normative documents..

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DECISION NO. 48/2025/QD-TTG

2. Time limits for handling feedback and recommendations

• For feedback and recommendations falling within the handling responsibility: 15 working days from the date of receipt; in cases where the feedback or recommendations involve matters under the functions and duties of multiple agencies or units, the time limit for resolution shall not exceed 30 working days from the date of receipt;
• For feedback and recommendations not falling within the handling authority: within 03 working days from the date of receipt.

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Professional certificate courses in securities include the following fields:

Basics of securities; securities law; securities analysis and investment; brokerage and investment advisory; financial advisory; financial statement analysis; fund and asset management; and derivatives securities.

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Conversion of paper-based securities practicing certificates into electronic securities practicing certificates:

• When the State Securities Commission implements the issuance of electronic securities practicing certificates, holders of securities practicing certificates and organizations employing securities practitioners shall be responsible for converting the issued paper-based securities practicing certificates into electronic securities practicing certificates within a period of one (01) year from the date on which the State Securities Commission issues the guidance on such conversion.
• Upon expiration of the prescribed period, individuals who have been granted securities practicing certificates but have not carried out the conversion shall not be recorded in the information technology system for management of securities practitioners of the State Securities Commission as having the status of a “securities practitioner” and shall not be recognized as engaging in securities practice.

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CIRCULAR NO. 135/2025/TT-BTC

Date of issue: December 26^th, 2025

Effective date: February 9^th, 2026

VIETVALUE LAW COMPANY LIMITED

Address: 1st Floor, No. 37 Xuan Quynh Street, Yen Hoa Ward, Hanoi City, Viet Nam

Phone number: (+84) 919.272.018

Email: info@vietvalue.co

Website: vietvalue.co

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HAPPY NEW YEAR

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VIETVALUE LAW FIRM RESPECTFULLY WISHES OUR VALUED CLIENTS A NEW YEAR OF GOOD HEALTH, PEACE, AND PROSPERITY.

THANK YOU FOR ACCOMPANYING AND TRUSTING VIETVALUE THROUGHOUT THE PAST YEAR.