Law No. 56/2024/QH15 amending the Law on Tax Administration

Tax management guidelines (part 1)

The Law on Tax Administration No. 108/2025/QH15 comes into force on July 1, 2026

Applicable Exchange Rates under Current Tax and Accounting Regulations

Tax Administration Law No. 38/2019/QH14

Decree No. 252/2026/ND-CP replacing Decree No. 126/2020/ND-CP, detailing the implementation of the Law on Tax Administration No. 108/2025/QH15

Decree No. 91/2022/ND-CP amends and supplements Decree No. 126/2020/ND-CP on Tax Administration Law

Decree No. 126/2020/NĐ-CP provides guidance on the Tax Administration Law of 2019

Circular No. 90/2026/TT-BTC on tax registration, replacing Circular No. 86/2024/TT-BTC

Circular No. 89/2026/TT-BTC detailing the implementation of a number of articles of the Law on Tax Administration No. 108/2025/QH15 and Decree No. 252/2026/ND-CP, replacing Circular No. 80/2021/TT-BTC, Circular No. 103/2014/TT-BTC on Foreign Contractor Tax, and Circular No. 92/2015/TT-BTC on Value-Added Tax (VAT) and Personal Income Tax (PIT) applicable to resident individuals engaged in business activities

Circular No. 86/2026/TT-BTC on tax administration for exported and imported goods, replacing Circular No. 06/2021/TT-BTC

Circular No. 80/2021/TT-BTC provides guidance on Decree No. 126/2020/ND-CP regarding the Tax Administration Law