Pursuant to the Constitution of the Socialist Republic of Vietnam, which has been amended and supplemented a number of articles according to Resolution No. 203/2025/QH15;

The National Assembly promulgates the Law amending and supplementing a number of articles of the Law on Bidding No. 22/2023/QH15 which has been amended and supplemented a number of articles under Law No. 57/2024/QH15, the Law on Investment in the form of public-private partnership No. 64/2020/QH14 which has been amended and supplemented a number of articles under Law No. 03/2022/QH15, Law No. 28/2023/QH15, Law No. 35/2024/QH15 and Law No. 57/2024/QH15, Law on Customs No. 54/2014/QH13 have been amended and supplemented by Law No. 71/2014/QH13, Law No. 35/2018/QH14 and Law No. 07/2022/QH15, Law on Value Added Tax No. 48/2024/QH15, Law on Export Tax and Import Tax No. 107/2016/QH13, Law on Investment No. 61/2020/QH14 has been amended and supplemented with a number of articles under Law No. 72/2020/QH14, Law No. 03/2022/QH15, Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No. 20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15, Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15 and Law No. 57/2024/QH15, Law on Public Investment No. 58/2024/QH15, Law on Management and Use of Public Property No. 15/2017/QH14 have been amended and supplemented by Law No. 64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15 and Law No. 56/2024/QH15.

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Article 4. Amending and supplementing a number of articles of the Law on Value Added Tax

To amend and supplement Point a, Clause 1, Article 9 as follows:

"a) Exported goods include: goods sold from Vietnam to overseas organizations and individuals and consumed outside Vietnam; goods from the interior of Vietnam sold to organizations in non-tariff zones and consumed in non-tariff zones in direct service of export production activities; goods sold in the quarantine area to individuals (foreigners or Vietnamese) who have gone through exit procedures; goods sold at duty-free shops; goods exported on the spot;".

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Article 9. Enforcement Terms

1. This Law takes effect from July 1, 2025.

2. To annul Point b, Clause 3, Article 33 of the Law on Housing No. 27/2023/QH15, which has been amended and supplemented by Law No. 43/2024/QH15 and Law No. 47/2024/QH15.

3. To annul Clause 6, Article 14, Clauses 1, 2, 3 and 4, Article 29 of the Law on Public Debt Management No. 20/2017/QH14.

Article 10. Transitional Regulations

1. Transitional regulations on amendments to the Law on Bidding are as follows:

a) Bidding packages for selection of contractors or business investment projects for which dossiers of invitation for expression of interest, dossiers of invitation for prequalification, bidding dossiers and dossiers of requirements have been opened before the effective date of this Law, the selection of shortlists shall continue to be organized. selection of contractors, selection of investors, signing and management of contract performance in accordance with the provisions of the Law on Bidding No. 22/2023/QH15 which has been amended and supplemented a number of articles under Law No. 57/2024/QH15 and documents detailing and guiding the implementation;

b) Bidding packages for selection of contractors or business investment projects for which dossiers of invitation for expression of interest, dossiers of invitation for prequalification, bidding dossiers and dossiers of requirements have been issued but have not yet closed bids by the effective date of this Law, they may continue to organize the selection of shortlists. selection of contractors, selection of investors, signing and management of contract performance in accordance with the provisions of the Law on Bidding No. 22/2023/QH15 which has been amended and supplemented a number of articles under Law No. 57/2024/QH15 and documents detailing and guiding the implementation or cancellation of bidding notices, notices of invitation for expression of interest, notices of invitation for prequalification and adjustment and modification of contractor selection plans (if necessary), bidding dossiers, dossiers of invitation for expression of interest, dossiers of invitation for prequalification, dossiers of requirements for organizing the selection of contractors and investors in accordance with the provisions of this Law; except for the provisions at Point d of this Clause;

c) For a bidding package for which the contractor selection plan has been approved but has not yet issued an invitation for expression of interest, a dossier of invitation for prequalification, a bidding dossier or a dossier of requirements, the investor may adjust the approved contractor selection plan for compliance with the provisions of this Law. except for the provisions at Point d of this Clause;

d) For bidding packages of investment projects of state enterprises, enterprises in which the state enterprise holds 100% of charter capital, bidding packages of projects, procurement estimates of public non-business units that self-finance recurrent expenditures and investment expenditures, public non-business units that self-finance recurrent expenditures without using state budget capital that have if a dossier of invitation for expression of interest, a dossier of invitation for prequalification, a dossier of bidding or a dossier of requirements has not yet been closed by the effective date of this Law, the investor may decide in one of the following two ways:

d1) In case of choosing to apply this Law, the provisions at Point b of this Clause shall apply;

d2) Decide on the procurement by themselves according to the provisions of Point c, Clause 2, Article 1 of this Law.

2. Regulations on transitioning regulations amending and supplementing the Law on Investment in the form of public-private partnership are as follows:

a) If a PPP project has organized the preparation of a pre-feasibility study report or an adjusted pre-feasibility study report but has not yet submitted it for appraisal or has not yet established an appraisal council or has established an appraisal council but has not yet carried out the appraisal task, the competence and the order and procedures for appraisal of pre-feasibility study reports or adjusted pre-feasibility study reports shall comply with the provisions of this Law. In case the appraisal council has been established and the task of appraisal of investment guidelines is being carried out, the order, procedures and competence to appraise and decide on investment guidelines or adjust investment guidelines in accordance with the law on investment in the form of public-private partnership take effect before the effective date of this Law;

b) If a PPP project has not yet been submitted for approval or adjustment of the project by the effective date of this Law, the authority competent to approve the project or adjust the PPP project shall comply with the provisions of this Law;

c) If a PPP project has been decided on investment guidelines or approved by a competent authority but has not yet organized the selection of investors by the effective date of this Law, the competent agency may continue to implement the investment policy decision. decide on approving projects or reviewing or adjusting investment policies or adjusting feasibility study reports to apply the provisions of this Law. In case of adjustment, the authority competent to decide and approve the adjustment is the authority competent to decide on investment policies and approve projects under this Law;

d) PPP project contracts signed before the effective date of this Law shall continue to comply with the provisions of the project contract; In case it is necessary to amend or supplement the contents of the project contract but the law at the time of signing the contract does not provide for or it is necessary to amend and supplement the project contract to ensure the efficiency of the project, the parties may agree on the amendment and supplementation in accordance with the provisions of this Law and relevant laws taking effect at the time of amendment. supplement the contract.

3. Transitional regulations amending and supplementing the Customs Law are as follows:

Exports and imports on the spot belonging to registered customs declarations but have not yet completed customs procedures before the effective date of this Law shall be subject to the provisions of Clause 3, Article 3 of this Law.

4. Transitional regulations on amendments to the Law on Investment are as follows:

a) From the effective date of this Law, a valid dossier of request for approval or adjustment of investment guidelines for investment projects requiring resettlement of 10,000 or more people in mountainous areas or 20,000 or more people in other regions; new construction investment projects: airports, airfields; runways of airports and airfields; passenger terminals of international airports; cargo terminals of airports and airfields with a capacity of 01 million tons/year or more; new investment projects on passenger transportation by air; new construction investment projects: Ports and port areas with an investment capital of VND 2,300 billion or more belong to special seaports, grade-I seaports; oil and gas processing investment projects; investment projects on construction of houses (for sale, lease, lease-purchase), urban areas with a land use scale of 300 hectares or more or a population of 50,000 people or more; investment projects concurrently falling under the competence to approve investment guidelines of 02 or more provincial-level People's Committees which have been received before the effective date of this Law but have not yet returned the results shall be settled as follows:

a.1) In case the project has been submitted to the Prime Minister for consideration and approval or adjustment of investment guidelines before the effective date of this Law, it shall continue to comply with the provisions of the Law on Investment No. 61/2020/QH14 which has been amended and supplemented by a number of articles under Law No. 72/2020/QH14, Law No. 03/2022/QH15, Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No. 20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15, Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15 and Law No. 57/2024/QH15 (hereinafter referred to as Investment Law No. 61/2020/QH14).

For projects that do not meet the requirements and conditions for approval and adjustment of investment guidelines in accordance with the Law on Investment No. 61/2020/QH14, the Ministry of Finance shall transfer the project dossier, appraisal opinions and appraisal report to the provincial-level People's Committee for handling according to the competence specified in this Law;

a.2) In case the project has not yet been submitted to the Prime Minister for approval or adjustment of investment guidelines before the effective date of this Law, the Ministry of Finance shall transfer the project dossier and project appraisal opinions (if any) to the provincial-level People's Committee for handling according to its competence specified in this Law;

a.3) Provincial-level People's Committees may continue to use project dossiers, appraisal opinions and appraisal reports to consider approving and adjusting investment guidelines in the cases specified at Sub-Points a.1 and Sub-Points a.2, Point a of this Clause;

b) For the investment projects specified at Point a of this Clause which have been approved by the Prime Minister for investment guidelines before the effective date of this Law and now fall under the competence to approve investment guidelines of the provincial-level People's Committee under the provisions of Clause 8, Article 6 of this Law, the provincial-level People's Committee shall be the agency with the competence to approve the adjustment of investment policies.

5. Transitional regulations on amendments and supplements to the Law on Public Investment are as follows:

a) For programs and projects that have completed the procedures for formulation and appraisal and submitted to competent authorities for decision on investment guidelines or investment decisions before the effective date of this Law, the competent authority shall consider and decide in accordance with the Law on Public Investment No. 58/2024/QH15;

b) In case of adjustment or suspension of investment guidelines, adjustment of investment decisions and extension of the time limit for capital allocation of projects for which investment guidelines or investment decisions have been decided before the effective date of this Law, the competent authority shall decide on investment policies; decide on investment and extend the time limit for allocating capital for project implementation according to the decentralization in this Law to decide on adjustment, suspension of investment policies, adjustment of investment decisions and extension of the time for allocation of capital for project implementation and take responsibility for their decisions.

In case the National Assembly's resolution provides for the competence to adjust or stop investment guidelines for a project of national importance, the National Assembly's resolution shall be complied with;

c) In case of adjustment of investment guidelines for projects funded by ODA loans and foreign concessional loans that have been approved by competent authorities before the effective date of this Law, the managing agency shall carry out the order and procedures for adjustment of investment guidelines in accordance with the provisions of this Law and is not required to submit the procedures for adjusting project proposals.

This Law was approved by the National Assembly of the Socialist Republic of Vietnam in its 15th session, 9th session on June 25, 2025.

CHAIRMAN OF THE NATIONAL ASSEMBLY

Tran Thanh Man