[January 2026] Newsletter Tax & Legal Update

Tax Newsletter Updates
January 2026

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We are delighted to present the January 2026 Tax Newsletter, compiled by JPA Vietnam, delivering technical insights and timely intelligence. This publication provides a comprehensive analysis of material amendments to tax law.  These are critical matters that enterprises should proactively comprehend and operationalize to ensure legal compliance effectively and sustainably.

Key contents of the Newsletter

1. Resolution No. 265/2025/QH15

The National Assembly formally adopted Resolution No. 265/2025/QH15 on the session's outcomes, approving the Law on Tax Administration, the Law on Personal Income Tax, and the Law on amendments and supplements to several articles of the Law on Value Added Tax.

2. Decree No. 320/2025/ND-CP

Provides detailed regulations on several articles and measures for the organization and implementation of the Law on Corporate Income Tax

3. The law on special consumption tax no. 66/2025/ QH15

Introduces significant changes to the tax rates applicable to specific goods and services.

4. Circular No. 99/2025/TT - BTC

Circular No. 99/2025/TT-BTC comprehensively supersedes Circular No. 200/2014 and related regulations for accounting
periods beginning from 2026 onwards, while expanding the application options to include small and medium-sized enterprises (SMEs)

5. Decree No. 359/2025/ND-CP

Amends and supplements a number of articles of Decree No 181/2025/ND-CP to ensure consistency with Law No
149/2025/QH15 on Amending and Supplementing a Number of Articles of the Law on Value Added Tax.