Tax Policy Update

On 30 June 2026, the Government issued Decree 252/2026/ND-CP, providing detailed guidance on the implementation of the Law on Tax Administration 108/2025/QH15. Effective from 1 July 2026, the Decree introduces significant changes affecting tax registration, tax filing, supplementary tax declarations, e-commerce taxation, international tax cooperation, profit remittance abroad, and the preferential regime for taxpayers.

These updates are expected to have a broad impact on businesses operating in Vietnam, particularly those engaged in cross-border transactions, digital business models, and multinational groups subject to the Global Minimum Tax rules.

In this newsletter, Grant Thornton Vietnam highlights the key provisions of Decree 252, outlines their practical implications for businesses, and shares recommendations to help organisations strengthen tax compliance and prepare for the new regulatory requirements.

Read our latest newsletter to explore the key changes and understand how your business can stay compliant under the evolving tax framework.