New Decree on tax administration has finally been issued​

15 July, 2026

The Government has issued Decree 252/2026/NĐ-CP dated 30 June 2026 providing guidance on the implementation of the Law on Tax Administration No. 108/2025/QH15 (“Tax Administration Law 2025”). The New Decree takes effect from 1 July 2026. ​

The New Decree introduces important updates to tax administration procedures, with a focus on digitalisation, data integration, and enhanced compliance requirements. It also replaces several existing regulations issued under the previous tax administration framework.

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Get in touch

Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

Giang Bao Chau

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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