[February 2026] Newsletter Tax & Legal Update

Tax Newsletter Updates
February 2026

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We are delighted to present the February 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. Circular 121/2025/TT-BTC

Circular 121/2025/TT-BTC emphasizes the digital transformation of documentation, the implementation of an online valuation consultation mechanism, and the enhancement of the supervision process for the destruction of goods intended for processing and export production.

2. Decree 373/2025/ND-CP

Decree 373/2025/ND-CP permits businesses to opt for either monthly or quarterly tax declarations, modifies the location for personal income tax settlement for self-employed individuals, and introduces a system for
waiving penalties due to objective errors resulting from technical infrastructure failures of the Tax authorities. 

3. Decree 292/2025/ND-CP

Decree 292/2025/ND-CP offers comprehensive guidance on prolonging the exemption period for agricultural land use tax, with the objective of further supporting farmers and promoting investment in agricultural production.