[May 2026] Newsletter Tax & Legal Update

Tax Newsletter Updates
May 2026

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We are delighted to present the May 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

01. Decree 141/2026/ND-CP

Amending and supplementing Decree 68/2026/ND-CP on tax policy for household and individual businesses, and Decree 320/2025/ND-CP detailing the CIT Law. Effective: 01/01/2026

02. Decree 144/2026/ND-CP

Amending and supplementing Decree 181/2025/ND-CP detailing the VAT Law, which was amended by Decree 359/2025/ND-CP. Effective: 20/06/2026

03. Decree 132/2026/ND-CP

Amending and supplementing Decree 41/2018/ND-CP on administrative sanctions in the field of accounting and independent auditing. Effective: 21/05/2026