New Special Sales Tax Decree and Circular
26 Jan 2026
Following the approval of the new Special Sales Tax ("SST") Law on 14 June 2025 (please refer to our Newsbrief), the Government and the Ministry of Finance have issued Decree No. 360/2025 ("Decree 360") and Circular No. 158/2025 ("Circular 158"). These key documents, effective from 01 January 2026, provide the detailed implementation framework for the new Law.
This Newsbrief analyses the new, detailed guidance and highlights significant procedural changes compared to the previous legal framework (i.e., Decree 108/2015 as amended by Decree 100/2016, and their guiding Circulars).
