LEGAL NEWS BULLETIN January 2026

A – NEW STATE DOCUMENTS

1. Decree No. 292/2025/ND-CP providing guidance on Resolution No. 216/2025/QH15 regarding the extension of the agricultural land use tax exemption period
2. Circular No. 115/2025/TT-BTC amending Circular No. 118/2020/TT-BTC providing guidance on matters relating to the offering and issuance of securities, public tender offers, share buybacks, registration of public companies, and cancellation of public company status, issued by the Minister of Finance

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 5938/CT-CS of the Tax Department regarding value-added tax policies
2. Official Letter No. 6008/CT-CS of the Tax Department regarding value-added tax policies
3. Official Letter No. 3544/QNG-QLDN1 of the Quang Ngai Provincial Tax Department providing guidance on tax policies
4. Official Letter No. 6006/CT-CS of the Tax Department regarding tax policies applicable to land rental expenses incurred during the conversion of a land lease contract due to the separation of an enterprise
5. Official Letter No. 6030/CT-NVT of the Tax Department regarding registration of new tax identification numbers and tax identification numbers for dependents
6. Official Letter No. 6043/CT-CS of the Tax Department regarding the re-determination of personal income tax amounts allocated to other provinces where the taxpayer has its head office after personal income tax finalization
7. Official Letter No. 2759/CST-GTGT of the Department of Tax, Fee and Charge Policy Management and Supervision regarding tax policies applicable to enterprises' foreign currency trading activities
8. Official Letter No. 2243/HQKV18-NV of Customs Sub-Department of Region XVIII regarding the implementation of Law No. 66/2025/QH15 on Special Consumption Tax dated June 1, 2025
9. Official Letter No. 6471/CT-CS of the Tax Department regarding the determination of corporate income tax incentives applicable to high-tech agricultural enterprises
10. Official Letter No. 344/CHQ-GSQL of the Customs Department providing guidance on customs procedures when changing the enterprise name without changing the tax identification number
11. Official Letter No. 63/CT-CS of the Tax Department regarding the declaration of personal income tax on tax-exempt salary and wage income under Resolution No. 136/2024/QH15 dated June 26, 2024 of the National Assembly

1. Công văn 2243/HQKV18-NV của Chi cục Hải quan khu vực XVIII về việc triển khai Luật Thuế tiêu thụ đặc biệt số 66/2025/QH15 ngày 01/06/2025

2. Công văn 6471/CT-CS của Cục Thuế về việc xác định ưu đãi thuế thu nhập doanh nghiệp nông nghiệp ứng dụng công nghệ cao

3. Công văn 344/CHQ-GSQL của Cục Hải quan về việc hướng dẫn thủ tục hải quan khi thay đổi tên doanh nghiệp, không thay đổi mã số thuế

4. Công văn 63/CT-CS của Cục Thuế về kê khai thuế thu nhập cá nhân từ tiền lương, tiền công miễn thuế theo Nghị quyết 136/2024/QH15 ngày 26/6/2024 của Quốc hội