ALIAT – Legal Updates

Legal Updates

Official Letter No. 6661/QNG-QLDN1: Determining personal income tax withholding obligations for income paid after the termination of employment contracts

Official Letter No. 6661/QNG-QLDN1 provides guidance on personal income tax withholding for payments made to individuals after termination of their employment contracts. Where such payments are VND 5 million or more per payment, enterprises are generally required to withhold PIT at 10%, subject to the former employee’s eligibility to submit a valid commitment letter in certain cases.

Official Letter No. 2265/CST-GTGT: Enhanced scrutiny for the application of the 0% VAT rate to exported services

Legal Updates, Resources

Official Letter No. 2265/CST-GTGT signals stricter scrutiny of the 0% VAT rate applied to exported services, with greater emphasis on evidence proving that services are actually consumed outside Vietnam. Businesses, particularly providers of digital information content, should review and retain sufficient documentation on foreign customers, payment, service delivery, and overseas access to substantiate their eligibility for the 0% VAT rate.

Decree No. 330/2026/ND-CP: Administrative Sanctions for Personal Data Protection Violations Officially Established – Enterprises Need to Take Immediate Action

Legal Updates, Resources

Decree No. 330/2026/ND-CP establishes a comprehensive administrative penalty framework for violations of cybersecurity and personal data protection regulations in Vietnam. The Decree introduces sanctions covering consent, data processing impact assessments, cross-border data transfers, data protection personnel, recruitment and employee data, and unlawful trading of personal data, with certain serious violations subject to fines calculated as a percentage of revenue.

Decree No. 320/2026/ND-CP: New regulations on electronic identification and authentication

Legal Updates, Resources

Decree No. 320/2026/ND-CP introduces significant changes to Vietnam’s electronic identification and authentication framework, expanding the use of VNeID in administrative procedures, digital transactions and data integration. The Decree also introduces mandatory linkage requirements between certain electronic transaction accounts and electronic identification accounts, with transitional deadlines extending from the end of 2026 to mid-2027.

Circular 38/2026/TT-NHNN: New Foreign Exchange Rules for Foreign Investment in Vietnam

Legal Updates, Resources

Circular No. 38/2026/TT-NHNN introduces a revised foreign exchange management framework for foreign investment activities in Vietnam, including new rules on investment capital accounts, capital contributions, investment preparation funds, and payments for capital and project transfers. The Circular takes effect from 18 August 2026 and replaces Circular No. 06/2019/TT-NHNN.

Vietnam’s Circular 32/2026/TT-BYT: Key Changes to Drug Marketing Authorization

Legal Updates DUONG THANH LONG, Luong Thi Oanh

Vietnam’s Ministry of Health has issued Circular No. 32/2026/TT-BYT, introducing updated requirements and procedures for pharmaceutical marketing authorization. Effective from 1 October 2026, the Circular brings important regulatory changes for pharmaceutical companies operating in Vietnam.

Draft Decree on Criteria for Determining Vietnamese Origin: Proposed Framework for Identifying the Origin of Goods Circulating Domestically

Legal Updates, Resources

The Ministry of Industry and Trade is currently finalizing a draft decree on criteria for determining Vietnamese origin for goods circulating within the domestic market (the “Draft”),

Official Letter No. 2519/BTC-PC: Temporary Continued Application of Investment Procedures under the 2020 Law on Investment

Legal Updates, Resources

On 11 December 2025, the National Assembly passed the Law on Investment No. 143/2025/QH15 (“Investment Law 2025”)

Official Letter No. 1296/CT-NVT: Detailed Guidance on Personal Income Tax Finalization for the 2025 Tax Period

Legal Updates, Resources

On 4 March 2026, the General Department of Taxation issued Official Letter No. 1296/CT-NVT (“Official Letter 1296”)

Decree No. 37/2026/ND-CP: Changes to Goods Risk Classification and Introduction of Extensive New Labelling Requirements

Legal Updates, Resources

On 23 January 2026, the Government promulgated Decree No. 37/2026/ND-CP detailing a number of provisions and measures for the implementation of the Law on Product and Goods Quality (“Decree 37”). Decree 37 will take effect from 1 July 2026

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