Vietnamese tax, decrees, circulars and closing a company: the latest texts, explained

Dissolution, closing the tax code, final tax returns, tax debt, e-invoices and household business tax under the latest laws, decrees and circulars. Every page cites the articles and links the original texts.

• Companies · Step by stepBusiness suspension in Vietnam (2026): 3 days' notice, up to 24 consecutive monthsAn enterprise notifies the Business Registration Office at least 3 working days in advance, up to 12 months each time, with no more than 24 consecutive months in total; a household business up to 1 year each time.
• Dissolution and bankruptcy · Step by stepDissolving a joint stock company in Vietnam (2026): shareholder vote, file, deadlinesA joint stock company dissolves by resolution of the General Meeting of Shareholders (65% of votes at the meeting in favour); the Board of Directors liquidates the assets; the dissolution file includes a copy of the shareholder register.
• Dissolution and bankruptcy · Step by stepHow to dissolve a limited liability company in Vietnam (2026)An LLC may dissolve once its debts are paid: send the decision to the Business Registration Office within 7 working days, finalise tax within 45 days, file within 5 working days.
• Dissolution and bankruptcy · Step by stepTerminating a branch, representative office or business location in VietnamSettle tax first, then file to terminate a branch or representative office within 10 days of the decision; a business location is processed within 2 working days, without the tax authority's opinion.
• Household business · Step by stepTerminating a household business in Vietnam (2026): procedure, tax, deadlinesA household business pays all its debts, including tax debts, then within 5 working days files a termination notice with the commune-level registration office; it reports actual revenue up to the closing date.
• Companies · Step by stepSetting up a single-member limited liability company in 2026: documents, filing online, feesSetting up a single-member LLC: file online on the National Business Registration Portal, certificate within 3 working days, publication fee 100,000 đồng.
• Tax · Step by step30% reduction of PIT and CIT in Vietnam for 2026 and 2027: who qualifies and how to declare itIndividual businesses and enterprises with 2026 or 2027 revenue of no more than 10 billion VND get a 30% reduction of PIT or CIT payable (Resolution 43/2026/QH16, Decree 398/2026).
• Household business · Case studyA household that makes its own goods and sells on e-commerce platforms: which sector rate is withheld?Official Letter 7129/CT-QLNT: a household that makes its own goods and sells on a platform must report the correct sector to the platform; Form 01/CNKD-NCCNN-TMĐT now includes manufacturing and services involving goods.
• Household businessAccounting books for household businesses in Vietnam from 2026: which books, and how long to keep them?Circular 152/2025 from 1/1/2026: non-taxable households keep book S1a-HKD; those paying as % of revenue use S2a-HKD; those calculating PIT on income use S2b–S2e. Keep for at least 5 years.

The latest laws, decrees, circulars and Tax Department letters on tax, companies and dissolution: full text, force, amendments. In Vietnamese.

• Nghị quyết 45/2026/NQ-CPBan hành quy định về thuế tiêu thụ đặc biệt đối với xăngChính phủ · ban hành 31/10/2026 Có hiệu lực
• Nghị định 398/2026/NĐ-CPQuy định chi tiết Nghị quyết số 43/2026/QH16 về giảm thuế thu nhập cá nhân, thuế thu nhập doanh nghiệp đối với cá nhân và doanh nghiệpChính phủ · ban hành 29/10/2026 Có hiệu lực
• Thông tư 154/2026/TT-BTCSửa đổi, bổ sung một số điều của Thông tư số 80/2019/TT-BTC ngày 15 tháng 11 năm 2029 của Bộ trưởng Bộ Tài chính hướng dẫn thủ tục hải quan, quản lý thuế, phí và lệ phí đối với hàng hoá xuất khẩu, nhập khẩu theo Nghị định số 14/2018/NĐ-CP ngày 23 tháng 01 năm 2018 của Chính phủ quy định chỉ tiết về hoạt động thương mại biên giớiBộ Tài chính · ban hành 15/10/2026 Chưa hiệu lực
• Quyết định 1916/QĐ-TTgBan hành Kế hoạch triển khai thi hành Nghị quyết số 37/2026/QH16 ngày 24 tháng 8 năm 2026 của Quốc hội về cơ chế, chính sách đặc thù để xử lý vi phạm pháp luật liên quan đến kinh tế nhà nước, kinh tế tư nhân và ứng dụng khoa học, công nghệ, đổi mới sáng tạo, chuyển đổi sốThủ tướng Chính phủ · ban hành 02/10/2026 Có hiệu lực
• Nghị quyết 43/2026/NQ-CPVề việc kéo dài thời hạn áp dụng thuế nhập khẩu ưu đãi, thuế bảo vệ môi trường, thuế giá trị gia tăng đối với mặt hàng xăng, dầu, nguyên liệu sản xuất xăng, dầu và nhiên liệu bayChính phủ · ban hành 30/09/2026 Có hiệu lực
• Quyết định 1880/QĐ-TTgVề việc giải thể Ban Chỉ đạo của Chính phủ về quản lý, điều hành kinh tế vĩ môThủ tướng Chính phủ · ban hành 30/09/2026 Có hiệu lực

New texts by month (Vietnamese)

Common questions by situation: the short answer first, then details and the articles of law.

• Marriage and familyAfter divorce, do you have to repay debts your husband or wife borrowed?Yes if it is a joint debt: loans you both signed, or borrowed for essential family needs. A loan one side took alone, not for the family, is theirs to repay (Đ.37, 45).
• TrafficAre you fined for not carrying your licence or vehicle registration? Can you show VNeID?Papers linked to VNeID can be shown instead of paper copies (Đ.56). Forgot them but bring them by the set date: a private driver is not fined.
• Land and housingCan foreigners and overseas Vietnamese buy a house or land in Vietnam?Overseas Vietnamese citizens have the same rights as residents. People of Vietnamese origin may buy a house with land. Foreigners buy only in projects, up to 50 years.
• Land and housingCan land bought with a hand-written contract get a land use right certificate?Bought by hand-written paper before 1/7/2014 (no certificate) or before 1/8/2024 (with papers or certificate): usually yes. Bought that way later: no transfer.
• Land and housingCan land without papers get a first land use right certificate?Yes, if you have used the land stably since before 1/7/2014, with no dispute, no violation, and the commune confirms it (Đ.138 Land Law 2024).
• Marriage and familyCan you divorce if your husband or wife refuses to sign the petition?Yes. File for unilateral divorce at the regional court. It decides even if the other side does not sign or appear, if the marriage has broken down (Đ.56 Marriage Law).

Documents, where to file, steps, time limits and fees for each procedure, with the bodies in place now.

• Administrative · Step by stepBirth registration in 2026: documents, where to file, fees, applying on VNeIDRegister a birth at the commune People's Committee, free within 60 days. How to apply on VNeID for birth, residence, health insurance and ID card for the child in one go.
• Administrative · Step by stepCertified copies and signatures 2026: where, what to bring, feesCertifying copies from originals and signatures in 2026: at any commune or ward or a notary office, what documents to bring, VND 2,000 per page, same-day result.
• Justice · Step by stepCriminal record certificate 2026: on VNeID, where to file, feesFrom 1/7/2026, criminal record certificates are issued by the Police, mainly online via VNeID. Papers, Certificate No. 1 and No. 2, 5 working days, fees.
• Administrative · Step by stepDeath registration in 2026: documents, where to file, the 15-day deadline, feesRegister a death within 15 days at the commune People's Committee of the last residence, free if on time. One filing covers death, residence and funeral allowance.
• Inheritance and wills · Step by stepDeclaring and dividing an inheritance at a notary office in 2026Notarising an estate division: the file needed, a 15-day notice at the commune, taxes and fees on inherited houses and land, then registering the transfer in 30 days.
• Marriage and family · Step by stepDivorce by mutual consent 2026: papers, where to file, court feeDivorce by mutual consent from 2026: file at the Regional People's Court, papers needed, VND 300,000 fee, about 1 to 2 months, notes on children and property.

Courts at every level after the 1 July 2025 reform: provincial and regional courts, addresses and the communes they cover.

• Thành phố Cần Thơ 15
• Thành phố Đà Nẵng 13
• Thành phố Đồng Nai 15
• Thành phố Hà Nội 13
• Thành phố Hải Phòng 14
• Thành phố Hồ Chí Minh 20
• Thành phố Huế 5
• Tỉnh An Giang 16
• Tỉnh Bắc Ninh 10
• Tỉnh Cà Mau 10
• Tỉnh Cao Bằng 6
• Tỉnh Đắk Lắk 16
• Tỉnh Điện Biên 6
• Tỉnh Đồng Tháp 13
• Tỉnh Gia Lai 15
• Tỉnh Hà Tĩnh 6
• Tỉnh Hưng Yên 9
• Tỉnh Khánh Hòa 9
• Tỉnh Lai Châu 5
• Tỉnh Lâm Đồng 18
• Tỉnh Lạng Sơn 6
• Tỉnh Lào Cai 10
• Tỉnh Nghệ An 13
• Tỉnh Ninh Bình 12
• Tỉnh Phú Thọ 18
• Tỉnh Quảng Ngãi 12
• Tỉnh Quảng Ninh 7
• Tỉnh Quảng Trị 9
• Tỉnh Sơn La 7
• Tỉnh Tây Ninh 13
• Tỉnh Thái Nguyên 10
• Tỉnh Thanh Hóa 14
• Tỉnh Tuyên Quang 9
• Tỉnh Vĩnh Long 15