Home 2026 January

New Regulations on Goods Labeling Under Decree No. 37/2026/ND-CP

The Government of Viet Nam has recently officially promulgated Decree No. 37/2026/ND-CP providing guidance on the amended Law on Product and Goods Quality. Notably, the new regulations on goods labeling stipulated in Chapter IV of this Decree take effect immediately from 23 January 2026.In order to ...
Read More
Tài sản cố định

Guidance on Declaration of a New Customs Declaration for Fixed Assets Not Eligible for Tax Exemption upon Change of Use Purpose

On 13 January 2026, the General Department of Customs issued Official Letter No. 1902/CHQ-NVTHQ regarding the declaration of a new customs declaration for fixed assets not eligible for tax exemption when there is a change in use purpose.  Details of the content are as follows:  Cases requiring d...
Read More

Notice on Submission of the 2025 Finalization Report

On 21 January 2026, Hon Gai Port Border Gate Customs issued Official Letter No. 170/HQHG providing guidance to enterprises on the implementation of the finalization report on the use of raw materials, supplies, and exported goods for the fiscal year 2025.  1. Subjects of application:  Enterprises ...
Read More
Tom-Tat-Diem-Moi-Cua-Thong-Tu-1212025TT-BTC

SUMMARY OF NEW POINTS OF CIRCULAR 121/2025/TT-BTC (REGULATIONS ON CUSTOMS PROCEDURES, INSPECTION, AND CUSTOMS SUPERVISION)

A. GROUP OF REGULATIONS RELATED TO PROCESSING, EXPORT PRODUCTION, EPE (EXPORT PROCESSING ENTERPRISES) AND ON-SITE IMPORT-EXPORT 1. Location for Filing Import Customs Declarations for Processing and Export Production by EPE Amendment Content: Import goods of EPE: Must complete customs procedures at t...
Read More
Comprehensive-Update-on-New-Chemical-Industry-Regulations-in-2026

Comprehensive Update on New Chemical Industry Regulations in 2026

On January 17, 2026, the Government and the Ministry of Industry and Trade simultaneously issued a new system of Decrees and Circulars, officially completing a comprehensive legal framework for chemical activities in Vietnam, including: Law on Chemicals 2025 (Law No.: 69/2025/QH15) Decree 24/2026/N...
Read More

GENERAL DEPARTMENT OF CUSTOMS CONFERENCE – UPDATES ON CHANGES IN CUSTOMS PROCEDURES UNDER DECREE NO. 174/2025/ND-CP AND CIRCULAR NO. 121/2025/TT-BTC

On 2026.01.14, at the headquarters of the Customs Department (Hanoi), the Conference titled “Training and Introduction of Decree No. 167/2025/ND-CP and Circular No. 121/2025/TT-BTC” was held with the participation of a large number of representatives from the business community. The Conf...
Read More

Customs Procedures in Case of Change of Enterprise Name Without Change of Tax Code

On January 7, 2025, the Customs Department issued Official Letter No. 344/CHQ-GSQL providing guidance on customs procedures in cases where an enterprise changes its name without changing its tax code.   Here are the detailed instructions:  1.Update system information: Enterprises are obliged to p...
Read More
기업의-외화-판매-활동에-대한-세금-정책

Tax Policy on Foreign Currency Sales by Enterprises

On December 26, 2025, the Department of Tax Policy Management and Supervision issued Official Letter No. 2759/CST-GTGT to clarify tax obligations related to foreign currency trading activities of enterprises during business operations.   1. Income from foreign currency sales is subject to Corporat...
Read More