[March 2026] Tax & Legal Update Newsletter

Tax Newsletter Updates
March 2026

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We are delighted to present the March 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 03/2026/TT-BCT

On January 26, 2026, the Minister of Industry and Trade issued Circular No. 03/2026/TTBCT regulating tariff-rate quotas for the import of salt and poultry eggs in 2026.

2. Circular 25/2025/TT-NHNN

From March 1, 2026, the two groups of household businesses mentioned above will be required to have their own bank and bank account. The bank name of the household business must match the name registered on the
business registration certificate.

3. Decree 293/2025/ND-CP

This replaces Decree 74/2024/ND-CP, which stipulates the minimum wage for employees working under contract.