Legal updates

On 30 June 2026, the Government issued 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.

Some notable points are as follows:

1.Tax declaration, provisional payment deadlines, and finalization periods:

• The deadline for quarterly provisional tax payments, including corporate income tax, is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises.
• Individuals with employment income who finalize personal income tax directly must submit their finalization dossier no later than the last day of the 4th month from the calendar year-end, or from the last day of the month completing 12 consecutive months of residence, as applicable.
• The tax finalization period is determined according to the annual accounting period as prescribed by accounting law, except that finalization for personal income tax is according to the calendar year or a continuous 12-month period.

2. Supplementary tax declarations:

• The Decree provides detailed guidance on cases of supplementary filing of tax declarations under Clause 5, Article 12 of the Law on Tax Administration. Taxpayers are allowed to submit supplementary tax declaration dossiers for incorrect tax periods or other tax items within 5 years from the date the deadline for submitting the tax declaration dossier for the taxable period with errors expired.

3. Exit suspension:

• Individual business owners and household business proprietors with tax arrears of VND 50 million or more, overdue by 120 days or more, are subject to temporary suspension of exit from the country; the threshold applied to beneficial owners and legal representatives of enterprises, cooperatives, and cooperative unions is VND 500 million or more.
• The tax authority will lift the exit suspension as soon as the outstanding tax debt falls below the above thresholds or is written off in accordance with regulations.

4. Tax declaration and payment by foreign suppliers and non-resident individuals doing business on e-commerce platforms:

• The Decree introduces an exemption from tax registration procedures for foreign suppliers in certain cases;
• E-commerce platform operators with online-ordering and payment functions may withhold and remit value-added tax and corporate income tax on behalf of foreign suppliers doing business on the platform.

5. Effective date:This Decree takes effect from 1 July 2026 and replaces Decree No. 126/2020/ND-CP together with its related amending decrees.

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