LEGAL NEWS BULLETIN Ferbuary 2026

A – NEW STATE DOCUMENTS

1. Resolution No. 254/2025/QH15 providing mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law, issued by the National Assembly
2. Decree No. 49/2026/ND-CP providing guidance on Resolution No. 254/2025/QH15 on mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law
3. Decree No. 50/2026/ND-CP providing guidance on Resolution No. 254/2025/QH15 on mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use fees and land rental
4. Resolution No. 66.11/2026/NQ-CP providing regulations on addressing difficulties and obstacles related to auctions of land use rights in cases of land allocation for residential purposes under the Land Law, issued by the Government

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 307/CT-PC of the Tax Department regarding non-application of administrative penalties when changing the business model from presumptive tax to tax declaration
2. Official Letter No. 183/BNI-QLDN3 of the Bac Ninh Provincial Tax Department providing guidance on tax policies regarding non-cash payment requirements for salaries and wages paid in cash when determining deductible expenses for corporate income tax purposes
3. Official Letter No. 218/CST-TN of the Department of Tax, Fee and Charge Policy Management and Supervision – Ministry of Finance regarding the application of non-cash payment documents when paying salaries and wages to employees
4. Official Letter No. 692/CT-CS of the Tax Department regarding value-added tax policies
5. Official Letter No. 6725/CHQ-NVTHQ of the Customs Department regarding the handling of tax debts
6. Official Letter No. 4433/CHQ-GSQL of the Customs Department regarding declaration of import entrustment information