Newsletter January 2026

AASC Inspection Firm cordially invites you to refer to the Legal Documents Bulletin No. 01 of 2026, which includes the following important updates:

TAX POLICIES

Guidance on the Law on Corporate Income Tax

Official Letters on Taxation

REGULATIONS ON STATE MANAGEMENT

Regulations on on-lending of ODA funds and concessional foreign loans

Regulations on administrative penalties for violations related to tax and invoices

Guidance on public offerings and issuance of securities, public tender offers, share buybacks,

registration of public companies, and revocation of public company status

Amendments to regulations on customs procedures; customs inspection and supervision; export duties, import duties, and tax administration for exported and imported goods

Guidance on covered warrants

Guidance on approval procedures by the State Bank of Vietnam for overseas listing of shares by joint-stock credit institutions