A. NEW LEGAL DOCUMENT
1. Decree No. 252/2026/ND-CP elaborating the Law on Tax Administration
2. Decree No. 253/2026/ND-CP elaborating the Law on Personal Income Tax
3. Decree No. 254/2026/ND-CP on guidelines for implementation of the Law on Tax Administration in 2025 regarding electronic invoices
4. Decree No. 255/2026/ND-CP on tax management for related-party transactions of enterprises
B. LEGAL GUIDANCE
1. Official Letter No. 11384/DON-QLDN3 of Dong Nai Provincial Tax Office on tax policy applicable to brokerage commission expenses
2. Official Letter No. 1441/LCA-QLDN2 of Lao Cai Provincial Tax Office on guidance regarding VAT refunds and corporate income tax incentives
3. Official Letter No. 9409/BTC-CT/2026 of the Ministry of Finance on coordination in implementing the Tax Identification Number Cleansing Campaign – Removing Bottlenecks to Facilitate Business Operations
C. ADDITIONAL POINTS
1. Official Letter No. 4565/CT-CS/2026 of the Department of Taxation providing guidance on visa fee collection and payment on behalf of others and preparation of invoices and records
2. Official Letter No. 4673/CT-CS of the Department of Taxation on corporate income tax policy
3. Official Letter No. 4678/CT-CS/2026 of the Department of Taxation on the use of invoices
