AASC Auditing Firm cordially invites you to explore our Legal Newsletter – Issue 02/2026, featuring the following key updates:
TAX POLICIES
- Amendments and supplements to a number of articles of the Law on Value-Added Tax
- Regulations on administrative penalties in the field of fees and charges
- Detailed regulations on a number of articles of the Law on Special Consumption Tax
- Official Letters on taxation
FINANCE – BANKING – SECURITIES REGULATIONS
- Regulations on administrative penalties in the field of monetary and banking operations
- Guidelines on the operation and management of securities investment funds
- Guidelines on the supervision of securities transactions on the securities market and compliance supervision by the State Securities Commission
- Regulations on the roadmap for restructuring the stock trading market, bond trading market, derivatives trading market, and markets for other types of securities
- Guidelines on information disclosure on the securities market and regulations on trading listed and registered shares, fund certificates, corporate bonds, and listed covered warrants
- Regulations on conditions, dossiers, and procedures for approving capital contributions and share purchases by credit institutions
STATE MANAGEMENT REGULATIONS
- Law on Investment No. 143/2025/QH15 dated December 11, 2025
- Law on Corporate Recovery and Bankruptcy No. 142/2025/QH15 dated December 11, 2025
- Mechanisms and policies to resolve difficulties and obstacles in the implementation of the Land Law regarding land use fees and land rental fees
- Guidelines on the regime for management, wear-and-tear calculation, and depreciation of fixed assets at agencies, organizations, and units, and fixed assets assigned by the State to enterprises for management without accounting as State capital in such enterprises
- Abolition of regulations on the allocation of business advantage (goodwill) value for joint-stock companies converted from State-owned enterprises
OTHER LEGAL DOCUMENTS
Please find the full details at the following link:Bản tin tháng 02 năm 2026