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New rules on appeals procedures in Vietnam

02 June, 2026

Vietnam’s Government has issued Decree No. 155/2026/NĐ-CP, dated 15 May 2026, amending Decree No. 124/2020/NĐ-CP on the implementation of the Law on Appeal. Effective from 1 July 2026, Decree 155 provides new guidance on certain administrative procedures, as well as documentation requirements, for the appeals process.

For further details Download its full version here

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Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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Do Ngoc Lan Thanh

Partner, Tax Services, PwC Vietnam

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Le Bao Tram

Director, Tax Services, PwC Vietnam

Tel: +84 28 3823 0796

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