[January 2026] Newsletter Tax & Legal Update

Tax Newsletter Updates
January 2026

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We are delighted to present the January 2026 Tax Newsletter, compiled by JPA Vietnam, delivering technical insights and timely intelligence. This publication provides a comprehensive analysis of material amendments to tax law.  These are critical matters that enterprises should proactively comprehend and operationalize to ensure legal compliance effectively and sustainably.

Key contents of the Newsletter

1. Circular No. 99/2025/TT-BTC

Circular No. 99/2025/TT-BTC, issued by the Ministry of Finance and effective from January 1, 2026

2. Law on Personal Income Tax 2025

Law No. 109/2025/QH15 on Personal Income Tax 2025 takes effect from July 1, 2026, except for provisions regarding income from business, wages, and salaries of resident individuals, which apply from January 1, 2026

3. Law on Special Consumption Tax of 2025

Law No. 66/2025/QH15 – the Law on Special Consumption Tax of 2025, which will take effect on January 1, 2026

4. Resolution 198/2025/QH15

Under Article 10 of Resolution 198/2025/QH15 regarding support for taxes, fees, and charges, the National Assembly stipulates the termination of business license fee (license tax) collection and payment starting from January 1, 2026

5. Law on Tax Administration

The Tax Administration Law of 2025 (Law No. 108/2025/QH15), issued on December 10, 2025, will replace the 2019 Law to perfect the tax management system in the digital era

6. Law No. 149/2025/QH15

Law No. 149/2025/QH15, effective from January 1, 2026, amends and supplements several articles of the Law on Value Added Tax No. 48/2024/QH15

7. Decree No. 359/2025/ND-CP

Decree No. 359/2025/ND-CP was signed and issued by the Government on December 31, 2025, and takes effect from January 1, 2026

8. Decree No. 310/2025/ND-CP

On December 2, 2025, the Government issued Decree No. 310/2025/ND-CP, amending and supplementing several articles of Decree No. 125/2020/ND-CP regarding administrative penalties for tax and invoice violations

9. Personal Data Protection Law

The Personal Data Protection Law (Law No. 91/2025/QH15) officially takes effect on January 1, 2026

10. Decree No. 320/2025/ND-CP

Decree No. 320/2025/ND-CP was issued by the Government to provide detailed guidance and specify the implementation of the Law on Corporate Income Tax 2025

11. Law on Investment (Amended) 2025

The Law on Investment (Amended) 2025 is a crucial legal document featuring new provisions aimed at removing investment barriers and simplifying administrative procedures