In brief
Vietnam has issued two key implementing instruments for the new Law on Tax Administration No. 108/2025/QH15 (“2025 LTA”): Decree No. 252/2026/ND-CP issued by the Government (“Decree 252”) and Circular No. 89/2026/TT-BTC issued by the Ministry of Finance (“Circular 89”), both dated 30 June 2026 and effective from 1 July 2026.
The new regulations under Decree 252 and Circular 89 are relevant to a broad range of taxpayers and market participants, including Vietnamese enterprises, foreign suppliers, e-commerce and digital platform operators, business households and individuals, tax agents, accounting service providers and other parties involved in tax filing, withholding, payment and information-provision processes. Businesses should review their current tax administration compliance processes, tax registration and filing arrangements, withholding mechanisms, e-tax procedures and contractual/payment flow to assess whether any updates are required from 1 July 2026.
Thanh Vinh Nguyen, Partner, and Thanh Hoa Dao, Special Counsel, and Thi Ngoc Chinh Vu, Trainee Solicitor, have co-authored this legal update.
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