LEGAL NEWS BULLETIN MARCH 2026

A – NEW STATE DOCUMENTS

1. Decree No. 68/2026/ND-CP providing regulations on tax policies and tax administration applicable to household businesses and individual businesses
2. Circular No. 152/2025/TT-BTC providing guidance on accounting for household businesses and individual businesses, issued by the Minister of Finance
3. Circular No. 18/2026/TT-BTC providing regulations on tax administration dossiers and procedures applicable to household businesses and individual businesses, issued by the Minister of Finance

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 1237/CT-CS of the Tax Department regarding value-added tax policies
2. Official Letter No. 13399/CHQ-GSQL of the Customs Department regarding customs procedures for imported and exported goods
3. Official Letter No. 1296/CT-NVT of the Tax Department providing guidance on personal income tax finalization for income from salaries and wages
4. Official Letter No. 861/TNI-QLDN2 of the Tay Ninh Provincial Tax Department regarding discount invoices
5. Official Letter No. 1286/CT-CS of the Tax Department regarding land use fees
6. Official Telegram No. 05/CD-CT of the Tax Department regarding the implementation of Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government providing regulations on tax policies and tax administration applicable to household businesses and individual businesses
7. Official Letter No. 241/SLA-QLDN of the Son La Provincial Tax Department regarding tax declaration and payment on behalf of household businesses
8. Official Letter No. 732/TNI-QLDN3 of the Tay Ninh Provincial Tax Department regarding value-added tax policies
9. Official Letter No. 654/TNI-QLDN1 of the Tay Ninh Provincial Tax Department regarding corporate income tax policies
10. Official Letter No. 2864/DON-QLDN1 of the Dong Nai Provincial Tax Department regarding corporate income tax policies