ALIAT – Legal Updates

Legal Updates

Circular No. 03/2026/TT-BYT: Abolition of Cosmetic Advertising Content Approval Procedures and Shift to Post-Market Surveillance

On 12 February 2026, the Ministry of Health issued Circular No. 03/2026/TT-BYT (“Circular 03”), effective from 15 February 2026, abolishing a number of regulations in the healthcare sector.

Decree No. 103/2026/ND-CP: Simplification of Outbound Investment Procedures

Legal Updates, Resources

On 31 March 2026, the Government promulgated Decree No. 103/2026/ND-CP (“Decree 103”) guiding outbound investment activities, which took effect on 3 April 2026.

Circular No. 20/2026/TT-BTC: Detailed Guidance on Corporate Income Tax

Legal Updates, Resources

On 12 March 2026, the Ministry of Finance issued Circular No. 20/2026/TT-BTC (“Circular 20”), providing detailed guidance on certain provisions of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP on the implementation of the Law on Corporate Income Tax.

Decree No. 96/2026/ND-CP: Reform of Investment Procedures, Expansion of Incentives, and New Market Entry Models for Investors

Legal Updates

On 31 March 2026, the Government promulgated Decree No. 96/2026/ND-CP detailing and guiding the implementation of several provisions of the Law on Investment 2025 (“Decree 96”).

Decree No. 68/2026/ND-CP: Updates on tax policies and tax administration for household businesses and individual businesses effective from 5 March 2026

Legal Updates

In order to provide detailed guidance on tax declaration and payment for household businesses (“HBs”) and individual businesses (“IBs”), the Government has issued Decree No. 68/2026/ND-CP on tax policies and tax administration applicable to these entities (“Decree 68”), effective from 5 March 2026.

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Circular No. 03/2026/TT-BYT: Abolition of Cosmetic Advertising Content Approval Procedures and Shift to Post-Market Surveillance

Decree No. 103/2026/ND-CP: Simplification of Outbound Investment Procedures

Circular No. 20/2026/TT-BTC: Detailed Guidance on Corporate Income Tax

Decree No. 96/2026/ND-CP: Reform of Investment Procedures, Expansion of Incentives, and New Market Entry Models for Investors

Decree No. 68/2026/ND-CP: Updates on tax policies and tax administration for household businesses and individual businesses effective from 5 March 2026

Regional minimum wages increases by 7.2% from January 1, 2026

Guiding on the extension of the agricultural land use tax exemption period

Draft Law on E-Commerce: Proposal to Strengthen the Responsibilities of Entities Engaged in E-Commerce Activities

Draft Law on Bankruptcy (amended) 2025: Strengthening the Corporate Rehabilitation Mechanism

Tightening measures against delayed or evasive social insurance contributions