The new law on tax administration has finally been issued

27 Jan 2026

Last month, the National Assembly approved the new law on tax administration (No. 108/2025/QH15). This law will take effect from 1 July 2026, except for certain provisions regarding business households and individuals, which have already come into force this month.

A decree and circular will be issued in due course to provide guidance on the implementation of this new law.

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Get in touch

Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

Do Ngoc Lan Thanh

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

Pham Hoai An Thy

Director, Tax & Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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