Law Digest 2026

February

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This decree, which entered into effect on February 15, 2026, replaces previous guiding regulations, including Decree No. 181/2013/ND-CP and Decree No. 70/2021/ND-CP, and introduces more comprehensive and stricter rules, particularly for advertising of special products/services, online/digital advertising, specialized advertising channels, and state management responsibilities. It applies to both domestic and foreign organizations/individuals involved in advertising activities in Vietnam.

Key highlights and new provisions

Requirements for special products and services: The decree lists 11 categories of special products and services for which there are strict requirements on advertising content. These include:

• Cosmetics
• Food (including health supplements)
• Medicines, medical devices, and related items

Specific mandatory information and prohibitions apply, such as:

• Cosmetics ads must include the product name, features, responsible entity, and international warnings. The ads are prohibited from containing images, uniforms, or names of doctors or pharmacists to imply medical effects.
• Ads for dietary and health supplements and medical nutrition must include specific language (details included in the decree), both written and verbal, although short ads (<15 seconds) are exempt from the verbal requirement, but the wording must be clearly displayed.

Online and digital advertising: The decree provides significant consumer protection updates:

• Non-fixed-position ads (pop-ups, overlays, etc.) must allow immediate closure for static images and a maximum of a 5-second wait for videos/animated content before the skip/close button appears.
• Prohibited: Fake or misleading close icons, multi-step closures, or deceptive designs.
• Platforms must enable easy reporting of violations, remove non-compliant ads within 24 hours of a request, and store ad records for three years.
• Annual reporting and contact notifications are required for online service providers (including foreign cross-border platforms).

Other notable regulations

The decree specifies:

• Requirements for licensing of specialized advertising programs and channels.
• Rules for network-connected advertising screens (cybersecurity compliance, no unauthorized data collection).
• Rules on advertising in films and on commune-level radio for national brands.
• Regulations for foreign advertising enterprises: Representative offices must follow existing rules (Decree No. 07/2016/ND-CP); cross-border platforms must declare server locations and prioritize cooperation.

Transitional arrangements: Existing permits/approvals under prior decrees remain valid until replaced or revoked. Pending applications follow the rules at the time of submission.

This decree continues the move toward modernizing Vietnam’s advertising framework, especially in the digital space, by enhancing users’ experience (e.g. anti-intrusive ads), transparency, and the accountability of platforms/advertisers.

Tax

This decree, which entered into effect on February 14, 2026, streamlines tax procedures, cuts compliance burdens, boosts transparency, and aligns with the 2024 Land Law by clarifying value added tax (“VAT”) and personal income tax (“PIT”) declaration periods, PIT finalization for multi-source income, land financial obligations (trigger dates, expanded calculations, faster notifications), and simplified forms. These changes support Vietnam’s administrative reform and digital tax transformation, reducing penalties and enabling faster, more predictable electronic compliance. Key amendments and highlights are provided below.

Tax declaration periods for VAT and PIT

• Taxpayers eligible for quarterly VAT declaration may opt to declare PIT quarterly.
• If a taxpayer declares quarterly but later fails to meet the conditions (e.g. revenue exceeds the threshold):
  • They must switch to monthly declaration from the next period; and
  • They are required to resubmit monthly declarations for prior quarters (if applicable) and calculate any late payment interest.
• Important relief: No administrative penalties for late submission of declarations due to the change in declaration period (exemption from fines for resubmitted forms).
• Practical impact: Reduces the penalty risk for small- and medium-sized enterprises and individuals in adjusting periods, encouraging voluntary corrections.

Finalization of PIT for residents with multiple income sources

• Residents with salary/wage income from two or more sources must submit finalization dossiers to the tax authority that manages the organization that paid the taxpayer the largest portion of their income in the year.
  • If the income from multiple sources are in equal amounts, the taxpayer can choose between them.
  • Tax authorities will automatically transfer incorrectly submitted dossiers via the national tax database system.
• Practical impact: This simplifies the process for employees with multiple jobs, freelancers, or expatriates, since it decreases the need to travel between tax offices by increasing electronic handling.

Land-related financial obligations

• The date of tax obligations arising from land-use fees/land rent follows Clause 3, Article 155 of the 2024 Land Law (i.e. the date of the land allocation decision or receipt by the competent authority of a valid application).
• The decree expands the types of cases where tax authorities have the authority to calculate and notify the taxpayer of the land rent/taxes, including land without decisions/contracts, supplementary amounts, or other land revenues.
• Shorter notification deadlines for land-related financial obligations: Seven days (organizations), five days (households/individuals), three days (PIT from real estate).
• The land authorities must provide missing data within five days.
• Practical impact: Faster processing, reduced disputes over timing, and better cash flow predictability—especially beneficial for real estate projects and land tenants.

Deadlines for payment of land rent and supplementary amounts

• First-time payment: Within 30 days of notification.
• From the second year onward: Option to pay once (by May 31) or in two installments (50% by May 31, remainder by October 31).
• Supplementary/adjusted amounts: Payable within 30 days of notification.
• Practical impact: Greater flexibility for cash flow management, particularly for industrial zone lessees or property developers.

Replacement of forms and transitional provisions

• Completely replaces Appendix I (list of tax declaration dossiers) and Appendix II (forms/samples) of Decree 126/2020.
• For the 2025 tax period (finalization in early 2026): Continue using old forms under Decree 126/2020 and Circular 80/2021/TT-BTC.
• New forms apply from 2026 declarations on, supporting e-filing and digital signatures.
• Significant reduction in required documents (e.g. scanned copies accepted; some appendices eliminated).
• Practical impact: Smooth transition—no immediate changes for 2025 filings; easier digital compliance starting in 2026.

Taxpayers should review their Q1/2026 declarations against the new rules, update their eTax/iHTKK systems from February 14, 2026, and consult their local tax authority for guidance on land-related cases. Businesses with land assets or multi-income employees will see the most immediate benefits.

January

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Data Privacy

Under the decree, which took effect on January 1, 2026, Vietnam moves from piloting implementation to the formal enforcement of the Law on Personal Data Protection, with stricter documentation and cross-border transfer requirements. Personal data protection is affirmed as an inviolable right, with all processing requiring lawful purposes and data subject to consent except where otherwise provided by law. Key highlights of the decree are summarized below.

Main focus areas

Data processing impact assessment procedures

• Cross-border data transfer requirements
• Data protection officer regulations
• Standardized reporting systems
• Inspection coordination mechanisms

Data classification

Basic personal data: Revised catalog with adjusted categories.

Sensitive personal data: Enhanced catalog requiring stricter protection measures.

Data subject rights

• Consent mechanisms:
  • Controllers must establish verifiable consent processes.
  • There must be a clear timeline for responding to consent withdrawal requests.
  • Procedures must align with processing
• Exercising of rights:
  • The decree specifies mandatory procedures for data access, rectification, and erasure of requests.

Sector-specific regulations

The decree lays out detailed requirements for:

• Financial and banking services (credit information)
• Big data processing operations
• AI and metaverse platforms
• Blockchain applications
• Cloud computing services

Data protection officers

• Requirements:
  • Assigned officers must have legal training and professional data protection skills.
  • There must be a minimum of three qualified personnel.
  • Responsibilities: The decree clearly defines their functions, duties, and organizational positioning.

Cross-border data transfers

• Requirements:
  • There must be binding legal agreements with foreign recipients that include protection commitments for Vietnamese data subjects.
  • Immediate notification of changes (partners, purposes, data types) to related parties.

These requirements present a significant compliance burden for multinationals and cloud service users with foreign servers.

Data processing service providers

• Licensing authority: Ministry of Public Security
• Eligibility requirements:
  • Appropriate infrastructure and technology systems
  • Satisfactory impact assessment results
  • Cross-border transfer assessment (if applicable)
  • Full legal compliance
• Grounds for revocation of certificate:
  • Dissolution or bankruptcy
  • Failure to remedy violations
  • Voluntary request
  • Certificates must be returned within five working days of revocation.

Breach notification

• Timeline: Must report within 72 hours of discovery.
• Documentation: Use standardized Form 10 (breach reports) and Form 02a (notifications).

Administrative procedures

• Impact assessment filing:
  • Deadline: Within 60 days of commencing data processing.
  • Submit to: Cybersecurity Department.
  • Standardized forms: 10 templates provided, eliminating documentation ambiguity.

Penalties

• Severe violations: Fines of up to 5% of total revenue from the preceding fiscal year for:
  • Serious cross-border transfer violations.
  • Large-scale data breaches.
  • Impact: Significantly enhanced deterrence compared to previous regulations.

Compliance roadmap

• Organizations should immediately:
  • Audit current data flows.
  • Update impact assessments using the decree’s templates.
  • Appoint or outsource qualified data protection officer personnel.
  • Establish 72-hour breach of response procedures.

Labor

This decree, which entered into effect on January 1, 2026, sets out the regulatory framework for using electronic employment contracts (“eContracts”). Key highlights are provided below.

Platform infrastructure

• National platform: The Ministry of Home Affairs manages centralized data and shared services nationwide.
• Information system for electronic transactions: Linked systems enabling contract creation, digital signing, storage, management, and authentication.

eContract provider technical requirements

• Digital signature software compliant with electronic transaction laws
• Security protocols and contingency plans
• Storage solutions maintaining data integrity with search functionality
• Identity verification per electronic identification provisions
• Consent confirmation mechanisms
• Contract authentication before ID assignment
• Format conversion capabilities
• Electronic transaction accounts (Article 46, Electronic Transactions Law)
• Employment reporting functionality
• Statistical and reporting capabilities
• Standard API connection to the national platform
• Information security compliance

Participant eligibility requirements

• Individuals: Valid citizen identity card, electronic identity, Level 2 electronic ID account, or passport; visa/visa exemption (foreigners)
• Organizations: Incorporation documents, registration certificates, legal representative’s valid ID
• All parties: Digital signatures and timestamping services
• eContract providers: Qualified system, biometric verification technology, business license for data message authentication

Contract execution

• Process:
• Create the contract, have the contract digitally signed with a timestamp, then authenticated.
• Authentication by the provider on a compliant platform.
• Assign an eContract unique ID within 24 hours of the final signature.
• Effectiveness: Upon final digital signature with timestamp and provider authentication (unless otherwise agreed).

Platform data management

• Collected data:
• Electronic contracts and amendments
• Converted contracts
• Essential contract content
• Employment utilization information
• Transaction logs (access, operations, timestamps, IDs, metadata)
• Data sources:
• eContract providers (automatic synchronization)
• Employers (direct platform updates)
• Provincial Home Affairs Departments
• National/sectoral databases
• Other legal sources

System connectivity

• Requirements:
• IT technical standards compliance
• Minimum Level 3 information security
• Written agreement with the Ministry of Home Affairs
• Grounds for refusal/suspension:
• Security requirement failures
• Unauthorized access or data manipulation
• Data protection violations

Rights and responsibilities

• Employers
• Rights: Platform access, data management, reporting functionality.
• Responsibilities: Execute contracts per the decree, maintain data security, provide employee support, report security risks, and comply with data protection laws.
• Employees
• Rights: Platform access, contract verification, and data sharing.
• Responsibilities: Execute contracts per the decree, maintain account security, provide accurate information, and report risks.
• eContract providers
• Deliver ID-assigned contracts electronically.
• Maintain secure platform connections.
• Publicly disclose operations and fees.
• Ensure data integrity.
• Submit regular reports.
• Maintain archival compliance.
• Transfer data to the national platform upon termination.

Transitional provisions

• Existing eContracts: Continue under previous laws until expiration with equivalent validity.
• Ongoing contracts: Continue under previous laws unless the parties apply new provisions.

Provider systems: Must upgrade to integrate compliant digital signature capabilities.