A - NEW STATE DOCUMENTS
1. Decree No. 42/2026/VBHN-NĐ-BTC on the Management and Use of Official Development Assistance (ODA) and Foreign Concessional Loans.
2. Resolution No. 43/2026/NQ-CP on the Extension of the Application Period for Preferential Import Duties, Environmental Protection Tax, and Value-Added Tax on Gasoline, Oil, Raw Materials for Gasoline and Oil Production, and Aviation Fuel.
3. Circular No. 145/2026/TT-BTC on Securities Transaction Registration, Depository, Clearing, and Settlement Activities.
4. Circular No. 111/2026/VBHN-TT-NHNN on the Supervision of Important Payment Systems and Payment Intermediary Services, issued by the Governor of the State Bank of Vietnam.
5. Decision No. 2777/QĐ-BTC announcing Amended and Supplemented Administrative Procedures in the Field of Public-Private Partnership (PPP) Investment under the Management Authority of the Ministry of Finance.
B - OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS
1. Official Letter No. 7191/CT-QLNT providing guidance on corporate income tax (CIT) exemption policies for small and medium-sized enterprises (SMEs) registering for business for the first time.
2. Official Letter No. 7256/CT-QLNT on value-added tax (VAT) policies.
3. Official Letter No. 22446/CHQ-NVTHQ on the application of tax rates.
4. Official Letter No. 7341/CT-QLNT on registration fees.
5. Official Letter No. 7403/CT-TMĐT providing guidance on tax obligations for individuals providing digital information content products and services and engaging in affiliate marketing in e-commerce.
6. Official Letter No. 7391/CT-QLNT on the timing of invoice issuance.