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Titles	Category	Date
Exchange Rates for Converting Foreign-Currency Taxable Income for PIT Purposes from 1 July 2026 Tax 8/7/2026	Tax	8/7/2026
Work contracting agreements with labour teams still give rise to compulsory social insurance obligations Payroll 8/7/2026	Payroll	8/7/2026
Beneficial ownership: identification criteria comprehensively revised from 23 July 2026 under Decree No. 296/2026/ND-CP Advisory 8/6/2026	Advisory	8/6/2026
Key Provisions of Decree No. 283/2026/ND-CP on Administrative Penalties in the Fields of Labor and Social Insurance Payroll 7/31/2026	Payroll	7/31/2026
Circular No. 89/2026/TT-BTC - the 839-Page “Super Circular” Consolidating Guidance on the Law on Tax Administration, Effective from 1 July 2026 Tax 7/31/2026	Tax	7/31/2026
Circular No. 95/2026/TT-BTC: New Guidance Framework on Double Taxation Agreements, MAP and APA - Effective from 1 July 2026 Tax 7/31/2026	Tax	7/31/2026
E-Invoices and Electronic Documents from 1 July 2026: Key Changes under Decree No. 254/2026/ND-CP and Circular No. 91/2026/TT-BTC Tax 7/31/2026	Tax	7/31/2026
Exchange Rates for Export Transactions from 1 July 2026: Two Parallel Exchange Rates under Decree No. 252/2026/ND-CP Tax 7/31/2026	Tax	7/31/2026
Tax registration subjects from 01/7/2026 under Circular No. 90/2026/TT-BTC Tax 7/18/2026	Tax	7/18/2026
Criteria for identifying high-risk taxpayers under Circular No. 91/2026/TT-BTC from 01/7/2026 Tax 7/18/2026	Tax	7/18/2026
Summary of key related-party transaction changes from 01/7/2026 under Official Letter No. 4697/CT-CS and Decree No. 255/2026/ND-CP Transfer Pricing 7/18/2026	Transfer Pricing	7/18/2026
Key invoice changes under Decree No. 254/2026/ND-CP effective from 1/7/2026 Tax 7/16/2026	Tax	7/16/2026
Key changes to Personal Income Tax relating to salaries and wages applicable from 2026 Tax 7/16/2026	Tax	7/16/2026
Tax Authorities' Perspectives on the Application of CIT Incentives for FDI Enterprises Tax 7/9/2026	Tax	7/9/2026
Value-added tax (“VAT”) rate applicable to services provided to enterprises within non-tariff zones Tax 8/1/2025	Tax	8/1/2025