On December 10, 2025, the National Assembly of Vietnam passed the Tax Administration Law No. 108/2025/QH15. This law will replace the Tax Administration Law No. 38/2019/QH14 promulgated on June 13, 2019, and the provisions amended and supplemented by Law No. 56/2024/QH15.

Most provisions of the new law will take effect on July 1, 2026. Articles 13 and 26, concerning the declaration, settlement, tax deduction, and use of electronic invoices for businesses and individual merchants, have already taken effect on January 1, 2026.

Main revisions include:

(1) Expanding the scope of taxpayers. Taxpayers include foreign organizations and individuals engaged in business activities or deriving income in Vietnam, as well as foreign organizations and individuals conducting business on e-commerce platforms and other digital platforms;

(2) Strengthening tax administration for e-commerce and digital platforms. E-commerce and digital platform operators are required to collect and pay taxes on behalf of overseas platform merchants. Merchants must independently calculate their income from the production and operation of tax-exempt or non-taxable goods and services in accordance with the regulations on value-added tax and individual income tax, and truthfully declare their annual income to the tax authorities;

(3) Shortening the period for correcting errors in tax returns. The period for taxpayers to correct errors or omissions in their submitted tax return materials after the tax return deadline is shortened from 10 years to 5 years;

(4) Clarifying transitional arrangements. Tax arrears that are not paid by June 30, 2026, will be handled in accordance with the new law; tax exemptions or reductions incurred before July 1, 2026, will continue to be handled in accordance with the old law; tax inspections that have been initiated before July 1, 2026, but for which no conclusion or decision has yet been issued, will continue to be carried out in accordance with the old law.

On December 10, 2025, the National Assembly of Vietnam passed amendments to the Individual Income Tax Law, which will take effect on July 1, 2026.

The specific contents include:

(1) New scope of taxable income: income from the transfer of Vietnam’s national internet domain name “.vn”; income from the transfer of greenhouse gas emission reduction achievements and carbon credits; income from the transfer of digital assets; income from the transfer of gold bars (levied at 0.1% of the transfer price); income from agency, brokerage and business cooperation activities; income from e-commerce and digital platform operation activities;

(2) New types of personal income tax exemption: income from the transfer of emission reduction certificates; income from the first transfer of carbon credits; interest income from green bonds; initial transfer income after the issuance of green bonds; wages and salaries earned from scientific, technological and innovative work; copyright income from work related to science, technology and innovation (and the results of such work have been commercialized); income obtained by individual investors and experts from innovative start-up projects;

(3) Tax exemption for digital talents: high-quality talents in the digital technology industry who meet one of the following conditions can enjoy a 5-year personal income tax exemption on their wages and salaries: Firstly, income from digital technology industry projects within digital technology parks. ; secondly, income from R&D projects and the production of key digital technology products, semiconductor chips, and artificial intelligence systems; thirdly, income from human resource training activities; fourthly, personal income from R&D activities in fields listed in the High-Tech Law or the Strategic Technology List;

(4) Adjusting the taxable income threshold for individual businesses: The threshold for individual income tax for individual businesses is raised from 200 million VND to 500 million VND; those with annual income exceeding 500 million VND but not exceeding 3 billion VND may choose to apply a 15% tax rate; those with annual income exceeding 3 billion VND but not exceeding 50 billion VND are subject to a 17% tax rate; those with annual income exceeding 50 billion VND are subject to a 20% tax rate;

(5) Unified provisions for taxation of capital transfer income for residents and non-residents: For capital transfer income of residents and non-residents, if the purchase price and reasonable expenses related to the capital transfer income can be determined, individual income tax will be levied at 20% of each transfer income; if it cannot be determined, it will be levied at 2% of the transfer price; securities transfer income is taxed at a rate of 0.1%.

Following a recent outbreak of Nipah virus in West Bengal, India, several Asian countries, including Malaysia, Vietnam, and Thailand, have upgraded their border control measures to prevent the virus from entering the country.

The Malaysian Ministry of Health issued a statement on the 28th, saying that it has strengthened health screenings at entry points for Nipah virus, focusing on travelers from high-risk areas. At the same time, relevant departments are strengthening cooperation, preparing for response, and improving monitoring, early warning, and emergency response capabilities. The Ministry of Health also advised the public, especially those traveling to high-risk areas, to pay attention to personal hygiene and avoid contact with sick animals or consuming contaminated food.

Vietnamese media reported on the 28th that the Vietnamese Ministry of Health issued an emergency notice to health and disease control departments across the country, requiring them to strengthen Nipah virus prevention and control at border crossings, medical institutions, and communities, closely monitor inbound travelers, and ensure early detection and rapid handling of suspected cases. As of the 27th, Vietnam had not reported any cases of Nipah virus infection.

Indonesia and Thailand have also strengthened screenings at major airports, requiring inbound travelers to make health declarations and undergo temperature checks. Myanmar’s health authorities are advising the public to avoid travel to West Bengal, India, and are strengthening temperature checks on arrivals from India at airports.

Nipah virus belongs to the Hennipavirus genus of the Paramyxoviridae family and is an RNA virus. According to the World Health Organization and other organizations, the incubation period for Nipah virus disease is generally 4 to 14 days, but can be as long as 45 days. Due to differences in epidemiological surveillance and clinical treatment capabilities in outbreak areas, the mortality rate varies from 40% to 75%.

Currently, there are no specific drugs or vaccines for Nipah virus disease. Preventive measures include thoroughly washing and peeling fruits before consumption; wearing protective clothing and gloves when handling sick animals and their tissues; and avoiding close contact with infected individuals without protection.

The 14th National Congress of the Communist Party of Vietnam (CPV) concluded in Hanoi on March 23. The Congress adopted a resolution outlining Vietnam’s socio-economic development plan for the next five years and its future development direction, aiming to achieve double-digit average annual economic growth from 2026 to 2030.

In his closing remarks, CPV General Secretary To Lam stated that the 14th CPV Congress was a new milestone in the history of the Communist Party of Vietnam. With a strategic vision, the Congress tasked the new Central Committee with summarizing the experiences of 40 years of implementing the “Program for National Building in the Transition to Socialism” and 100 years of the CPV leading the Vietnamese revolution, thus charting the course for the nation’s century-long development beyond 2030. The Congress called on Party organizations at all levels to quickly study and implement the resolution, mobilizing all resources and leveraging all strengths to successfully complete the goals and tasks set forth by the Congress.

At a press conference following the closing ceremony, To Lam said that the 14th CPV Congress achieved a high degree of consensus not only on the content of its documents and action program but also on the selection of members for the 14th Central Committee. The 14th National Congress of the Communist Party of Vietnam (CPV) also unanimously adopted numerous historic decisions aimed at achieving the “two centenary goals” for Vietnam’s founding and nation-building.

The 14th CPV officially opened on May 20th, with 1,586 delegates representing the more than 5.6 million members of the Communist Party of Vietnam in attendance. On May 22nd, the Congress elected a 200-member 14th Central Committee, including 180 members and 20 alternate members. The first plenary session of the 14th CPV Central Committee was held on May 23rd, electing a new leadership, with To Lam elected General Secretary of the CPV Central Committee.