Decree No. 362/2025/NĐ-CP dated December 31, 2025, issued by the Government, providing guidance on the implementation of the Law on Fees and Charges, takes effect from January 1, 2026.

Pursuant to Clause 4, Article 6 of Decree No. 362/2025/NĐ-CP, the collection and payment of the business license fee (license tax) shall be terminated from January 1, 2026. Accordingly, Decree No. 139/2016/NĐ-CP dated October 4, 2016 of the Government on business license fees, and Decree No. 22/2020/NĐ-CP dated February 24, 2020 of the Government amending and supplementing a number of articles of Decree No. 139/2016/NĐ-CP dated October 4, 2016 on business license fees, are repealed.

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