Newsletter
NEWSLETTER - JULY 2026
by KMC Consulting Company Limited
KMC’s Newsletter July 2026 updated contents on accounting, tax, human resources, investment and business as follows:
| 1 | Highlights of Decree No. 253/2026/ND-CP guiding the implementation of the 2025 Law on Personal Income Tax |
| 2 | Decree No. 253/2026/ND-CP dated 30 June 2026 issued by the Government guiding the implementation of the Law on PIT 2025 |
| 3 | Key Updates under Circular No. 87/2026/TT-BTC Guiding the Law on PIT 2025 |
| 4 | Decree No. 253/2026/ND-CP dated 30 June 2026 issued by the Government, introduces new regulations on deductions of personal taxable income |
| 5 | OL No. 7563/NBI-QLDN3 dated 08 June 2026, issued by the Ninh Binh Provincial Tax Authority, guides the deductible expenses relating to factories for lease during the vacancy period |
| 6 | Decree No. 254/2026/ND-CP dated 1 July 2026 issued by the Government on electronic invoices and documents |
| 7 | Decree No. 254/2026/ND-CP dated 1 July 2026, detailing and guiding the implementation of the Law on Tax Administration 2025 regarding electronic invoices and documents |
| 8 | Guidelines for Handling Errors in Electronic Invoices under Circular No. 91/2026. |
| 9 | Circular No. 91/2026/TT-BTC dated 30 June 2026, issued by the Ministry of Finance, stipulates the measurement by the tax authorities of suspending the use of electronic invoices (including authenticated and unauthenticated e-invoices, and e-invoices generated from cash registers) |
| 10 | Circular No. Circular No. 94/2026/TT-BTC issued by the Ministry of Finance on Tax Compliance Management and Risk Management in Tax Administration |
| 11 | Circular No. 94/2026/TT-BTC dated 1 July 2026, issued by the Ministry of Finance on tax compliance management and risk management in tax administration, provides the cases in which taxpayers are subject to enhanced monitoring |
| 12 | Circular No. 87/2026/TT-BTC dated 30 June 2026, issued by the Ministry of Finance, detailing several articles of the Law on PIT and Decree No. 253/2026/ND-CP of the Government on regulations and implementation measures for the Law on PIT |
| 13 | Circular No. 86/2026/TT-BTC dated 30 June 2026, issued by the Ministry of Finance, guiding on tax administration for imported and exported goods |
| 14 | OL No. 9707/BTC-TĐTĐ dated 9 July 2026 issued by the Ministry of Finance provides guidance on the reporting period for investment project implementation under Circular No. 44/2026/TT-BTC. |
| 15 | Tax Compliance Deadlines for Household and Individual Business in July 2026. |
| 16 | Decree No. 291/2026/ND-CP dated 22 July 2026, issued by the Government, amending and supplementing several articles of Decree No. 125/2020/ND-CP on administrative penalties for tax and invoice-related violations, provides. |
| 17 | Decision No. 1931/QD-BTC dated 20 July 2026, issued by the Ministry of Finance, announcing amended and supplemented administrative procedures in the field of tax administration under the management authority of the Ministry of Finance |
| 18 | Decree No. 253/2026/ND-CP dated 30 June 2026, issued by the Government, provides regulations on income from salaries and wages |
| 19 | Decree No. 252/2026/ND-CP, issued by the Government on 30 June 2026, provides detailed regulations on several articles and implementation measures of the Law on Tax Administration |
| 20 | Circular No. 89/2026/TT-BTC replaces a series of circulars guiding the implementation of the Law on Tax Administration. |
| 21 | Circular No. 101/2026/TT-BTC dated 15 July 2026, issued by the Ministry of Finance, provides regulations on the organisation of Chief Accountant Training Programs and the issuance of Chief Accountant Training Certificates |
| 22 | OL No. 4937/CT-NVT dated 17 July 2026, issued by the Tax Department under the Ministry of Finance to the Tax Departments of provinces and centrally governed cities, providing guidance on the declaration of information on legal owners and beneficial owners when carrying out tax registration procedures for Branches and Representative Offices of foreign companies operating in Vietnam (hereinafter referred to as the “Branch/Representative Office”) |
| 23 | Decree No. 252/2026/ND-CP dated 30 June 2026, issued by the Government, provides regulations on the deadlines for the submission of tax declaration dossiers. |
KMC’s Newsletter aims to update and summarize the general provisions related to Taxation, Accounting, Investment and Labor in Vietnam. You should seek professional advice before making a decision
Download the text: KMC_Newsletter July 2026(EN version)
