Vietnam: Updated guidance on various aspects of tax administration
Including tax declaration and payment obligations for foreign organizations and nonresident individuals conducting business through e-commerce platforms and other digital services
The government on June 30, 2026, issued Decree No. 252/2026/ND-CP (Decree 252), introducing changes across various aspects of tax administration effective July 1, 2026, including new provisions relating to:
- Tax declaration deadlines
- Supplementary tax declaration dossiers
- Tax declaration and payment obligations for foreign organizations and nonresident individuals conducting business through e-commerce platforms and other digital services
- International tax cooperation under MCAA
- Framework for a preferential regime for taxpayers
- Information reporting requirements concerning beneficial ownership and international tax transparency standards
Read a July 2026 report prepared by the KPMG member firm in Vietnam
In addition, Decree No. 253/2026/NĐ-CP and Circular No. 87/2026/TT-BTC—effective from 1 July 2026—provide detailed guidance on the implementation of the Personal Income Tax Law No. 109/2025/QH15. The regulations introduce significant changes relating to taxable income, tax exemptions, deductions, tax incentives, and tax declaration obligations.
Read a July 2026 report prepared by the KPMG member firm in Vietnam