Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Vietnam International Arbitration Centre (VIAC) adopts new Arbitration Rules: Key changes under the 2026 Rules
18 August 2026
Effective from 1 July 2026, the Vietnam International Arbitration Centre ("VIAC") has adopted a new set of Arbitration Rules (the "2026 Rules"), replacing the Arbitration Rules in force since 1 March 2017 (the "2017 Rules").
Key Tax Administration Updates under Decree No. 252/2026/ND-CP
6 August 2026
On 30 June 2026, the Vietnamese Government issued Decree No. 252/2026/ND-CP, providing detailed guidance on the implementation of certain provisions of the Law on Tax Administration No. 108/2025/QH15.
Key PIT changes under Decree 253/2026/ND-CP & Circular 87/2026/TT-BTC
3 August 2026
On 30 June 2026, the Vietnamese Government and the Ministry of Finance issued Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC on Personal Income Tax (“PIT”), providing important clarifications on employment income, tax deductions, withholding obligations, and PIT finalization procedures.
Decree 255/2026/ND-CP on Tax Administration for Related Party Transactions – Key Changes
27 July 2026
On 30 June 2026, the Vietnamese Government issued Decree 255/2026/ND-CP (hereinafter referred to as "Decree 255" or “the Decree”) on tax administration for related party transactions (“RPTs”), replacing Decree 132/2020/ND-CP ("Decree 132") and Decree 20/2025/ND-CP ("Decree 20/2025").
Decree 254/2026/ND-CP on e-invoices and e-documents and Circular 91/2026/TT-BTC
27 July 2026
Key updates under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC on e-invoices, including scope, timing, and compliance requirements.