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Recently, on 08 January 2026 , the Government issued Resolution No. 02/NQ-CP  on the principal tasks and solutions to improve the business environment and enhance national competitiveness in 2026. This Resolution is the 11th annual thematic resolution on the business environment since Resolution No. 19/NQ-CP was initiated in 2014. Resolution No. 02/NQ-CP is an important policy decision aimed at removing difficulties, clearing institutional bottlenecks, and creating new moment

On 15 January 2026, the Government promulgated Decree No. 20/2026/ND-CP, providing detailed guidance on the implementation of Resolution No. 198/2025/QH15 on special mechanisms and policies for the development of the private economic sector, together with the Law on Corporate Income Tax No. 67/2025/QH15. Under this Decree, small and medium-sized enterprises that are registered for business for the first time are entitled to a corporate income tax exemption for three consecuti

On 10 December 2025, the National Assembly officially passed the Personal Income Tax Law No. 109/2025/QH15, marking an important step in further refining Vietnam’s personal income tax policy framework. The new Law is issued to better reflect practical developments, the growing diversity of income sources, and the deeper integration of Vietnam into the global economy. Through this newsletter, W&A provides a comprehensive overview and analysis of the key provisions of the Perso

On 27 October 2025, the Ministry of Finance issued Circular No. 99/2025/TT-BTC  providing guidance on the accounting regime for enterprises. The Circular takes effect from 1 January 2026 and applies to financial years commencing on or after this date. Circular 99 not only replaces and systematizes existing regulations on enterprise accounting, but also clearly reflects the policy direction toward strengthening corporate governance, internal control, transparency, and accounta