A. NEW LEGAL DOCUMENTS
1. Resolution No. 43/2026/QH16 on personal income tax (PIT) and corporate income tax (CIT) reductions
2. Decree No. 283/2026/ND-CP prescribing penalties for administrative violations against regulations on labor, social insurance, and Vietnamese guest workers
3. Decree No. 292/2026/ND-CP elaborating on the Law on Foreign Trade Management
B. LEGAL GUIDANCE
1. Circular No. 76/2026/TT-BTC guiding the purchase of professional liability insurance for certified public accountants or the setting up of reserve funds for occupational risks in independent audit activities
2. Official Letter No. 7279/TNI-QLDN2/2026 of Tay Ninh Tax Office on guidance of foreign contractor tax payment
3. Official Letter No. 21078/CHQ-GSQL/2026 of the Department of Customs on customs procedures for on-the-spot export goods
C. ADDITIONAL POINTS
1. Official Letter No. 2991/VLO-QLDN1 of Vinh Long Tax Office on corporate income tax deduction for multiple remuneration payments within a day
2. Official Letter No. 21247/CHQ-GSQL of the Department of Customs on customs dossiers for exported goods
3. Official Letter No. 6810/CT-QLNT of the Department of Taxation on foreign exchange rates reflected on invoices
