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.