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Legal documents issued in March 2026 – Finance and Taxation

UPDATED LEGAL DOCUMENTS BY FIELD

  • Business – Investment
  • Business – Trade
  • Finance – Taxation
  • Housing – Land – Construction
  • Labor – Wages – Insurance
  • Transportation – Logistics
  • Other Sectors

LEGISLATION ISSUED IN MARCH – FINANCE AND TAXATION SECTOR

1) Circular No. 15/2026/TT-BTC dated March 4, 2026, issued by the Minister of Finance, regarding guidelines on accounting principles for organizations participating in the cryptocurrency market in Vietnam.

Effective Date: March 4, 2026

2) Decision No. 323/QĐ-KTNN dated March 10, 2026, of the State Audit Office on the System of Audit Forms Applied in Audit Activities.

Effective Date: March 10, 2026

3) Circular No. 01/2026/TT-NHNN dated March 16, 2026, issued by the Governor of the State Bank of Vietnam, regulates the exchange of information between the State Bank of Vietnam and the Vietnam Deposit Insurance Corporation.

Effective Date: May 1, 2026

4) Circular No. 21/2026/TT-BTC dated March 17, 2026, issued by the Minister of Finance, amending Circular No. 80/2021/TT-BTC guiding the Law on Tax Administration and Decree No. 126/2020/NĐ-CP guiding the Law on Tax Administration.

Effective Date: March 17, 2026

5) Circular No. 28/2026/TT-BTC dated March 27, 2026, issued by the Minister of Finance, stipulates the rates, collection procedures, and payment of fees and charges related to exit, entry, transit, and residence in Vietnam.

Effective Date: April 1, 2026

6) Circular No. 29/2026/TT-BTC dated March 27, 2026, issued by the Minister of Finance, sets collection rates and exempts certain fees and charges to support the connection, exploitation, and use of data, and to encourage the provision of public services on the VNeID application.

Effective Date: April 1, 2026

7) Circular No. 30/2026/TT-BTC dated March 27, 2026, issued by the Minister of Finance, sets forth the rates, collection procedures, and payment of fees for the review and issuance of electricity operation licenses.

Effective Date: May 11, 2026

8) Circular No. 32/2026/TT-BTC dated March 27, 2026, issued by the Minister of Finance, regarding guidelines on value-added tax, corporate income tax, and personal income tax for transactions, transfers, and trading of cryptocurrency assets.

Effective Date: March 27, 2026

9) Decision No. 08/2026/QĐ-TTg dated March 3, 2026, issued by the Prime Minister regarding credit for individuals who have completed drug rehabilitation.

Effective Date: May 1, 2026

10) Decision No. 329/QĐ-CT dated March 17, 2026, issued by the Director of the Tax Department regarding the regulations on the functions, tasks, and powers of the divisions under the E-commerce Tax Branch.

Effective Date: March 17, 2026

11) Decision No. 336/QD-CT dated March 17, 2026, of the Tax Department on the Issuance of Regulations on the Functions, Duties, Powers, and Organizational Structure of the Large Enterprise Tax Branch under the Tax Department

Effective Date: March 17, 2026

12) Decision No. 592/QĐ-ВТС dated March 25, 2026, of the Ministry of Finance on the approval of the List of Administrative Procedures in the Tax Administration Sector within the scope of the Ministry of Finance’s management functions, regarding procedures to be implemented and those not to be received or have results issued at Provincial and Commune-Level Public Administration Service Centers; and procedures to be received via the National Public Service Portal.

Effective Date: March 25, 2026

13) Decision No. 482/QD-TTg dated March 26, 2026, issued by the Prime Minister, regarding the application of environmental protection tax, value-added tax, and special consumption tax on gasoline, diesel, and aviation fuel when necessary for the national interest.

Effective Date: March 27, 2026