A. NEW LEGAL DOCUMENTS
1. Decree No. 336/2026/ND-CP on administrative procedures for import and export of goods
2. Decree No. 342/2026/ND-CP elaborating the Law on Commerce and the Law on Foreign Trade Management
3. Circular No. 128/2026/TT-BTC on customs management at Smart Border Gates
B. LEGAL GUIDANCE
1. How does Official Letter No. 8293/TNI-QLDN1 address CIT obligations and CIT incentives upon the transfer of an investment project?
2. Official Letter No. 16148/BTC-DNTN of 2026 on expediting the processing of enterprise dissolution procedures issued by the Ministry of Finance
3. Official Letter No. 3520/VLO-QLDN1 of 2026 on guidance for invoice issuance in respect of discounted and promotional goods
C. ADDITIONAL POINTS
1. Official Letter No. 13203/NBI-QLDN3/2026 of the Ninh Binh Tax Office on the handling of e-invoices inadvertently cancelled due to an erroneous submission of Form No. 04/SS-HĐĐT
2. Official Letter No. 7552/CT-QLNT/2026 of the Department of Taxation regarding Value Added Tax (VAT) and invoices
3. Official Letter No. 22928/CHQ-NVTHQ on tax refunds for imported goods
