On 30 June 2026, the Government issued Decree No. 252/2026/ND-CP (“Decree 252”) providing detailed guidance on a number of articles and measures for the implementation of Law on Tax Administration No. 108/2025/QH15.
Decree 252 has a broad scope of regulation covering various tax administration matters, including tax declaration, supplementary tax declaration, tax withholding, declaration and payment on behalf, tax payment deadlines, tax refund, tax exemption, tax reduction, tax debt management, enforcement measures, and tax administration with regard to business activities on e-commerce platforms (“E-commerce”), etc.
Some of the key new developments introduced under Decree 252 are summarised below:
