A. NEW LEGAL DOCUMENT
1. Decree No. 143/2026/ND-CP on Vietnam – UAE preferential import tariff schedule in 2026-2027 period
2. Decree No. 169/2026/ND-CP prescribing penalties for administrative violations against regulations on customs
3. Circular No. 58/2026/TT-BTC on guildlines for accounting regime for microenterpises
B. LEGAL GUIDANCE
1. Official Letter No. 16010/CHQ-GSQL in 2026 of the Department of Customs on domestic enterprises processing for export-processing enterprises
2. Official Letter No. 3078/CT-NVT of the Department of Taxation on biometric authentication of the legal representative registering or modifying registration information for the use of e-invoices
3. Official Letter No. 3292/CT-CS of the Department of Taxation on value-added tax policy
C. ADDITIONAL POINTS
1. Official Letter No. 4128/TPHCM-QLDN3 of Ho Chi Minh City Tax Office on corporate income tax incentives
2. Official Letter No. 3008/CT-CS of the Department of Taxation on deductible expenses upon determination of taxable corporate incomes
3. Official Letter No. 20154/TCS27-NVDTPC of Ho Chi Minh City commune-level Tax Office No. 27 on implementation of registration and notification of account/digital wallet numbers applicable to household businesses and individual businesses
