SUMMARY OF LEGAL DOCUMENTS
PROFESSIONAL NEWSLETTER FOR SEPTEMBER 2026
INTRODUCTORY SECTION:
September 2026 saw a number of significant legal developments in the areas of tax, fees and charges; labor, wages and social insurance; and enterprises, investment and commerce. Key highlights include new regulations on dossiers for determining exported goods not subject to special consumption tax; amendments to policies applicable to Vietnamese workers working abroad under contracts; the list of conditional business investment sectors; goods trading activities by foreign investors in Vietnam; revised enterprise registration forms; and regulations on import-export activities and goods trading through Commodity Exchanges.
SUMMARY TABLE:
| No. | Title, reference number, date of issuance and effective date | Content |
| PART I: TAX, FEES AND CHARGES POLICIES | ||
| 1 | Circular No. 136/2026/TT-BTC dated 14 September 2026 amending Clause 2, Article 3 of Circular No. 158/2025/TT-BTC guiding Decree No. 360/2025/ND-CP guiding the Law on Special Consumption Tax (Issued on: 14 September 2026; Effective from: 15 September 2026) | Circular No. 136/2026/TT-BTC provides that the dossier for determining exported goods not subject to special consumption tax includes the contract, invoice, and liquidation minutes where the contract has been liquidated. The liquidation minutes must specify information on the goods, the payment amount, and non-cash payment documents of the parties. Where goods purchased for export are subsequently sold domestically, special consumption tax must be declared and paid. |
| PART II: LABOR, WAGES AND SOCIAL INSURANCE POLICIES | ||
| 1 | Law on Vietnamese Workers Working Abroad under Contracts – 2026 Amendments (Issued on: 24 August 2026; Effective from: 01 March 2027) | The amended Law provides conditions under which workers are not required to make duplicate social insurance contributions where Vietnam and the host country have a social security agreement containing provisions to avoid double contributions. It prohibits Vietnamese workers from undertaking massage work abroad and allows enterprises to proactively prepare worker sources, subject to notification and data updating requirements. Enterprises may only collect training fees after workers have been selected and have signed contracts. Contracts must specify provisions on termination, dispute resolution, and compensation for damages. Registration dossiers for internship labor acceptance contracts shall be submitted to the provincial-level labor authority where the enterprise is headquartered. |
| PART III: ENTERPRISE, INVESTMENT AND COMMERCIAL POLICIES | ||
| 1 | Law No. 24/2026/QH16 amending and supplementing a number of articles of the Law on Investment (Issued on: 24 August 2026; Effective from: 01 March 2027) | The Law amends and supplements the list of 137 conditional business investment sectors applicable from 01 March 2027, including sectors such as legal practice, auditing, securities, insurance, petroleum and fuel trading, chemical production and trading, food trading, rice export, and multi-level marketing. |
| 2 | Decree No. 342/2026/ND-CP dated 03 September 2026 guiding the Law on Commerce and the Law on Foreign Trade Management on goods trading and activities directly related to goods trading by foreign investors and foreign-invested economic organizations in Vietnam (Issued on: 03 September 2026; Effective from: 18 October 2026) | Decree No. 342/2026/ND-CP regulates export, import, distribution, and activities directly related to goods trading by foreign investors in Vietnam. It specifies cases requiring a Business License and a Retail Outlet License, licensing conditions, the Economic Needs Test (ENT), license validity periods, suspension, termination and revocation of licenses, and reporting requirements. |
| 3 | Circular No. 121/2026/TT-BTC dated 21 August 2026 amending Circular No. 68/2025/TT-BTC on forms used for enterprise and household business registration (Issued on: 21 August 2026; Effective from: 21 August 2026) | Circular No. 121/2026/TT-BTC replaces several forms used for enterprise registration, including the Application for Enterprise Registration forms for private enterprises, single-member limited liability companies, multi-member limited liability companies, joint stock companies, and partnerships; the List of Beneficial Owners of the Enterprise; the application for amendment of enterprise registration information; the notification of temporary suspension/resumption of business; and the notification of enterprise dissolution. |
| 4 | Decree No. 292/2026/ND-CP dated 22 July 2026 guiding the Law on Foreign Trade Management (Issued on: 22 July 2026; Effective from: 05 September 2026) | Decree No. 292/2026/ND-CP regulates export and import activities; temporary import for re-export, temporary export for re-import, and border-gate transfer; transit of goods; processing of goods involving foreign parties; agency for the purchase and sale of goods with foreign traders; and the coordination mechanism for resolving disputes concerning foreign trade management measures. It also abolishes temporary import for re-export business codes previously issued for certain groups of goods and provides transitional provisions for licenses, Certificates of Free Sale (CFS), and pending applications. |
| 5 | Decree No. 302/2026/ND-CP dated 01 August 2026 guiding the Law on Commerce on goods trading through Commodity Exchanges (Issued on: 01 August 2026; Effective from: 15 September 2026)
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Decree No. 302/2026/ND-CP regulates the establishment, operation, and management of Commodity Exchanges; and the conditions applicable to trading members, brokerage members, and Clearing Houses. It provides for a minimum initial trading margin of 5%, a maximum foreign ownership ratio of 49% in Commodity Exchanges, international interconnected trading mechanisms, and emergency management measures where the market is at risk of instability. |
General note:
This newsletter is for reference only – businesses or individuals should review the full text of the relevant legal documents and, where necessary, consult legal experts to ensure proper compliance with applicable regulations, procedures, and forms.
