Key Tax Administration Updates under Decree No. 252/2026/ND-CP

Decree No. 252/2026/ND-CP took effect on 1 July 2026 and introduces a number of significant changes relating to tax compliance management, taxation of the digital economy, international tax cooperation, and tax debt administration. Overall, the Decree reflects the tax authority's continued shift towards data-driven, risk-assessed tax administration, while expanding information exchange mechanisms and the use of technology in tax administration. In this Tax Alert, Forvis Mazars Vietnam provides an overview of the key changes under Decree 252 that businesses and foreign investors should consider when reviewing their tax governance and compliance framework.

The key changes introduced under Decree No. 252/2026/ND-CP:

1. Transition to a data-driven, risk-assessed and compliance-based tax administration model
2. Changes to tax return amendments
3. Revised tax filing and payment deadlines
4. Enhanced tax administration for e-commerce and foreign suppliers
5. Expanded circumstances for exit suspension measures
6. Expanded circumstances for public disclosure of taxpayer information
7. Stricter conditions for profit remittance abroad
8. Enhanced tax transparency and international tax cooperation

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Please refer to the full updates in the Download section below.