Legal updates

Official Letter No. 2231/CST-TN dated 31 July 2026, issued by the Department of Tax, Fee and Charge Policy Management and Supervision (Ministry of Finance), introduces certain new provisions of Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC guiding the implementation of the Law on Personal Income Tax (“PIT”) No. 109/2025/QH15 (both issued on 30 June 2026).

Official Letter No. 2231/CST-TN dated 31 July 2026, issued by the Department of Tax, Fee and Charge Policy Management and Supervision (Ministry of Finance), introduces certain new provisions of Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC guiding the implementation of the Law on Personal Income Tax (“PIT”) No. 109/2025/QH15 (both issued on 30 June 2026).

Decree No. 245/2026/NĐ-CP on the Extension of Tax Payment Deadlines in 2026

Decree No. 252/2026/ND-CP, providing detailed regulations and implementation guidance for certain provisions of the Law on Tax Administration No. 108/2025/QH15

Decree 254/2026/ND-CP guiding the detailed regulations on Electronic invoices, documents

Decree No. 161/2026/ND-CP on the new statutory base salary, effective from 01 July 2026

Guidance on the reporting of occupational accidents for the first half of 2026, with the following key contents

Official Letter 4021/CT-NVT dated June 16, 2026 of the Tax Department on declaring PIT declarations from salaries and wages according to Resolution No. 66.16/2026/NQ-CP

Official Letter No. 5389/TNI-QLDN1 Guidance on Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT”) Treatment of Overtime salary Payments

The Employment Department based its guidance on the provisions under Points a and b, Clause 1, Article 2 of Decree No. 152/2020/NĐ-CP dated December 30, 2020 of the Government, which regulates foreign workers working in Vietnam and the recruitment and management of Vietnamese workers working for foreign organizations and individuals in Vietnam: