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Table of contents

OFFICIAL GAZETTE

Nos 56-60/2026
(Công Báo nos 286-297/2026)
Full text
Date of issued Cong Bao issue
(date of publication)
April 23, 2026 Law No. 07/2026/QH16 on Belief and Religion No 286 (27/5/2026)
April 23, 2026 Law No. 08/2026/QH16 Amending and Supplementing a Number of Articles of the Law on Overseas Representative Missions of the Socialist Republic of Vietnam No 286 (27/5/2026)
April 24, 2026 Law No. 09/2026/QH16 Amending and Supplementing a Number of Articles of the Law on Personal Income Tax, the Law on Value-Added Tax, the Law on Corporate Income Tax, and the Law on Excise Tax No 286 (27/5/2026)
May 15, 2026 Decree No. 158/2026/ND-CP detailing a number of articles of, and providing measures to implement, the Law on Mutual Legal Assistance in Civil Matters No 292 (30/5/2026)
May 15, 2026 Circular No. 08/2026/TT-NHNN amending and supplementing Point a, Clause 4, Article 20 of Circular No. 22/2019/TT-NHNN of November 15, 2019, of the Governor of the State Bank of Vietnam, prescribing limits and prudential ratios in the operation of banks and foreign bank branches No 292 (30/5/2026)
May 15, 2026 Decision No. 23/2026/QD-TTg promulgating the List of high technologies prioritised for development investment and the List of hi-tech products promoted for development No 293 (31/5/2026)
May 15, 2026 Decree No. 167/2026/ND-CP detailing a number of articles of the Law on Extradition No 294 (31/5/2026)
May 15, 2026 Decree No. 156/2026/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 31/2019/ND-CP of April 10, 2019, detailing a number of articles of, and providing measures to implement, the Law on Denunciations No 295 (31/5/2026)
May 15, 2026 Decree No. 171/2026/ND-CP detailing a number of articles of the Law on the Transfer of Sentenced Persons No 295 (31/5/2026)
 
Summary
Công Báo No. 286 (27/5/2026)
THE GOVERNMENT
Decree No. 153/2026/ND-CP of May 14, 2026, amending and supplementing a number of articles of the Government’s Decree No. 01/2015/ND-CP of January 2, 2015, providing in detail the scope of areas of customs operation; and responsibilities for coordination in preventing and fighting cross-border smuggling or illegal transportation of goods, which is amended and supplemented under the Government’s Decree No. 12/2018/ND-CP of January 23, 2018
This Decree takes effect on July 5, 2026.-
THE PRIME MINISTER
Decision No. 844/QD-TTg of May 13, 2026, promulgating the Action Plan to implement Directive No. 52-CT/TW of October 3, 2025, of the Party Central Committee’s Secretariat, on implementation of universal health insurance in the new situation
This Decision takes effect on the date of its signing.-
 
Công Báo No. 287 (27/5/2026)
THE GOVERNMENT
Decree No. 152/2026/ND-CP of May 13, 2026, detailing a number of articles of, and providing measures to implement, the Law on Execution of Civil Judgments
This Decree takes effect on July 1, 2026. Decree No. 62/2015/ND-CP of July 18, 2015, which is amended and supplemented under Decree No. 120/2016/ND-CP of August 23, 2016; Decree No. 33/2020/ND-CP of March 17, 2020; and Decree No. 152/2024/ND-CP of November 15, 2024, ceases to be effective on the effective date of this Decree.-
THE MINISTRY OF EDUCATION AND TRAINING
Circular No. 39/2026/TT-BGDDT of May 12, 2026, providing the process for compiling, appraising and issuing textbooks on national defence and security education in vocational education institutions, higher education institutions and national defence and security education centres
This Circular takes effect on May 12, 2026.-
THE MINISTRY OF FINANCE
Circular No. 52/2026/TT-BTC of May 14, 2026, guiding the contents of the criteria in the Set of National Criteria for New-Style Rural Areas, and conditions for provinces and cities to complete the task of building new-style rural areas for the 2026-2030 period falling in the fields under the Ministry of Finance’s state management
This Circular takes effect on June 27, 2026.-
 
Công Báo No. 288 (29/5/2026)
THE MINISTRY OF FINANCE
Circular No. 50/2026/TT-BTC of May 13, 2026, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 18/2026/TT-BTC of March 5, 2026, on the dossier and procedures for tax administration applicable to business households and business individuals
This Circular takes effect on the date of its signing.-
CONSOLIDATED TEXTS - THE MINISTRY OF FINANCE
Consolidated Text No. 08/VBHN-BTC of April 17, 2026, of the Circular providing the trading of listed shares, transaction registration and fund certificates, corporate bonds, and covered warrants listed on the securities trading system
This Text is the consolidation of the Minister of Finance’s Circular No. 120/2020/TT-BTC of December 31, 2020, providing the trading of listed shares, transaction registration and fund certificates, corporate bonds and covered warrants listed on the securities trading system, which is amended and supplemented under Circular No. 68/2024/TT-BTC of September 18, 2024; Circular No. 18/2025/TT-BTC of April 26, 2025; and Circular No. 08/2026/TT-BTC of February 3, 2026.-
Consolidated Text No. 09/VBHN-BTC of April 17, 2026, of the Circular providing the operation of securities companies
This Text is the consolidation of the Minister of Finance’s Circular No. 121/2020/TT-BTC of December 31, 2020, providing the operation of securities companies, which is amended and supplemented under Circular No. 68/2024/TT-BTC of September 18, 2024; and Circular No. 08/2026/TT-BTC of February 3, 2026.-
 
Công Báo No. 289 (29/5/2026)
CONSOLIDATED TEXT - THE MINISTRY OF FINANCE
Consolidated Text No. 10/VBHN-BTC of April 20, 2026, of the Circular guiding the disclosure of information on the securities market
This Text is the consolidation of the Minister of Finance’s Circular No. 96/2020/TT-BTC of November 16, 2020, guiding the disclosure of information on the securities market, which is amended and supplemented under Circular No. 68/2024/TT-BTC of September 18, 2024; Circular No. 18/2025/TT-BTC of April 26, 2025; and Circular No. 08/2026/TT-BTC of February 3, 2026.-
 
Công Báo No. 290 (29/5/2026)
THE GOVERNMENT
Decree No. 161/2026/ND-CP of May 15, 2026, providing the base salary level and the bonus regime for cadres, civil servants, public employees and personnel of the armed forces
This Decree takes effect on July 1, 2026. Decree No. 73/2024/ND-CP of June 30, 2024, ceases to be effective on the effective date of this Decree.-
Decree No. 162/2026/ND-CP of May 15, 2026, on adjustment of pensions, social insurance allowances and monthly allowances
This Decree takes effect on July 1, 2026. Decree No. 75/2024/ND-CP of June 30, 2024, ceases to be effective on the effective date of this Decree.-
THE PRIME MINISTER
Decision No. 874/QD-TTg of May 15, 2026, on transfer of the Vam Cong ferry complex under the Road Management Region IV of the Department for Roads of Vietnam, the Ministry of Construction, to the People’s Committee of Vinh Long province for management
This Decision takes effect on the date of its signing.-
CONSOLIDATED TEXTS - THE MINISTRY OF FINANCE
Consolidated Text No. 11/VBHN-BTC of April 22, 2026, of the Circular guiding the State Securities Commission’s compliance monitoring of securities activities of the Vietnam Stock Exchange and its subsidiaries, and the Vietnam Securities Depository and Clearing Corporation
This Text is the consolidation of the Minister of Finance’s Circular No. 06/2022/TT-BTC of February 8, 2022, guiding the State Securities Commission’s compliance monitoring of securities activities of the Vietnam Stock Exchange and its subsidiaries, and the Vietnam Securities Depository and Clearing Corporation, which is amended and supplemented under Circular No. 138/2025/TT-BTC of December 30, 2025.-
Consolidated Text No. 12/VBHN-BTC of April 22, 2026, of the Circular providing the roadmap of restructuring the stock trading market, the bond trading market, the derivatives trading market, and the trading market for other types of securities
This Text is the consolidation of the Minister of Finance’s Circular No. 57/2021/TT-BTC of July 12, 2021, providing the roadmap of restructuring the stock trading market, the bond trading market, the derivatives trading market, and the trading market for other types of securities, which is amended and supplemented under Circular No. 69/2023/TT-BTC of November 15, 2023; and Circular No. 139/2025/TT-BTC of December 30, 2025.-
 
Công Báo No. 291 (30/5/2026)
CONSOLIDATED TEXT - THE MINISTRY OF FINANCE
Consolidated Text No. 13/VBHN-BTC of April 22, 2026, of the Circular guiding the supervision of securities transactions on the securities market
This Text is the consolidation of the Minister of Finance’s Circular No. 95/2020/TT-BTC of November 16, 2020, guiding the supervision of securities transactions on the securities market, which is amended and supplemented under Circular No. 138/2025/TT-BTC of December 30, 2025.-
CONSOLIDATED TEXT - THE STATE BANK OF VIETNAM
Consolidated Text No. 44/VBHN-NHNN of May 15, 2026, of the Circular prescribing limits and prudential ratios in the operation of banks and foreign bank branches
This Text is the consolidation of the Governor of the State Bank of Vietnam’s Circular No. 22/2019/TT-NHNN of November 15, 2019, prescribing limits and prudential ratios in the operation of banks and foreign bank branches, which is amended and supplemented under Circular No. 08/2020/TT-NHNN of August 14, 2020; Circular No. 26/2022/TT-NHNN of December 31, 2022; Circular No. 09/2024/TT-NHNN of June 28, 2024; and Circular No. 08/2026/TT-NHNN of May 15, 2026.-
 
Công Báo No. 292 (30/5/2026)
THE GOVERNMENT
Decree No. 155/2026/ND-CP of May 15, 2026, amending and supplementing a number of articles of the Government’s Decree No. 124/2020/ND-CP of October 19, 2020, detailing a number of articles of, and providing measures to implement, the Law on Denunciations
This Decree takes effect on July 1, 2026. The provisions on notarising power of attorney for individual complaints in Clause 3, Article 5 of Decree No. 124/2020/ND-CP of October 19, 2020, which is amended and supplemented under Article 3 of this Decree, will cease to be effective on January 1, 2027.-
THE MINISTRY OF PUBLIC SECURITY
Circular No. 35/2026/TT-BCA of April 13, 2026, on the management, payment and account-finalisation of state budget-funded investment projects in the People’s Public Security forces
This Circular takes effect on June 1, 2026. To annul Circular No. 58/2013/TT-BCA of November 14, 2013; and Circular No. 04/2019/TT-BCA of February 21, 2019.-
THE STATE AUDIT OFFICE OF VIETNAM
Circular No. 08/2026/TT-KTNN of May 15, 2026, annulling the whole of two legal documents issued by the State Auditor-General
This Circular takes effect on July 1, 2026.-
THE STATE BANK OF VIETNAM
Circular No. 09/2026/TT-NHNN of May 19, 2026, on the depository and use of valuable papers at the State Bank of Vietnam
This Circular takes effect on July 4, 2026. To annul Circular No. 16/2022/TT-NHNN of November 30, 2022.-
 
Công Báo No. 293 (31/5/2026)
 THE GOVERNMENT
Decree No. 159/2026/ND-CP of May 15, 2026, on concurrent permanent lecturers in public vocational education institutions and higher education institutions
This Decree takes effect on July 1, 2026.
Decree No. 160/2026/ND-CP of May 15, 2026, on the database on execution of criminal judgments
This Decree takes effect on July 1, 2026. Decree No. 59/2020/ND-CP of March 20, 2020, ceases to be effective on the effective date of this Decree.-
Decree No. 169/2026/ND-CP of May 15, 2026, on sanctioning of administrative violations in the field of customs
This Decree takes effect on July 1, 2026. Decree No. 128/2020/ND-CP of October 19, 2020; and Article 2 of Decree No. 102/2021/ND-CP of November 16, 2021, cease to be effective on the effective date of this Decree.-
Resolution No. 27/2026/NQ-CP of May 14, 2026, on the termination of operation and dissolution of the Poor Women Support Fund
This Resolution takes effect on July 20, 2026.-
Resolution No. 66.17/2026/NQ-CP of May 15, 2026, on reduction or adjustment of sectors and trades subject to conditional business investment
This Resolution takes effect from July 1, 2026, through February 28, 2027, except cases in which laws and resolutions of the National Assembly, ordinances and resolutions of the National Assembly Standing Committee, or resolutions of the Government containing provisions on sectors and trades subject to conditional business investment related to the provisions of this Resolution take effect within the period from the signing date of this Resolution through February 28, 2027, then the corresponding provisions of this Resolution cease to be effective on the effective date of those legal documents.-
THE MINISTRY OF FINANCE
Circular No. 56/2026/TT-BTC of May 15, 2026, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 52/2025/TT-BTC of June 24, 2025, providing rates, exemption, collection, remittance, management and use of the charge for the telecommunications operation right, and fees for issuance of licenses for telecommunications service provision and licenses for telecommunications operations
This Circular takes effect on July 1, 2026.-
 
Công Báo No. 294 (31/5/2026)
THE GOVERNMENT
Decree No. 168/2026/ND-CP of May 15, 2026, detailing a number of articles, and providing measures to organise and guide the implementation, of the Law on Population
This Decree takes effect on July 1, 2026, except Points b and c, Clause 1, Article 3 of this Decree, which will take effect on January 1, 2027. Decree No. 39/2015/ND-CP of April 27, 2015, ceases to be effective on July 1, 2026.-
Decree No. 170/2026/ND-CP of May 15, 2026, detailing and guiding the implementation of a number of articles of the Law on Execution of Criminal Judgments
This Decree takes effect on July 1, 2026. Decree No. 118/2024/ND-CP of September 30, 2024; and Decree No. 09/2023/ND-CP of March 13, 2023, cease to be effective on the effective date of this Decree.-
Decree No. 175/2026/ND-CP of May 15, 2026, on the organisation and operation of microfinance programmes and projects of socio-political organisations and non-governmental organisations
This Decree takes effect on July 1, 2026. The Prime Minister’s Decision No. 20/2017/QD-TTg of June 12, 2017, ceases to be effective on the effective date of this Decree.-     
Decree No. 185/2026/ND-CP of May 26, 2026, on the organisation and operation of villages and residential groups, and the regimes and policies for part-time activists in villages and residential groups
This Decree takes effect on May 26, 2026. To annul the provisions for part-time activists in villages and residential groups of Decree No. 33/2023/ND-CP of June 10, 2023.-
 
Công Báo No. 295 (31/5/2026)
THE MINISTRY OF PUBLIC SECURITY
Circular No. 49/2026/TT-BCA of May 13, 2026, detailing a number of articles of the Law on Extradition in the People’s Public Security forces
This Circular takes effect on July 1, 2026.-
Circular No. 50/2026/TT-BCA of May 13, 2026, providing forms of documents and papers in extradition and transfer of sentenced persons under the jurisdiction of the People’s Public Security forces
This Circular takes effect on July 1, 2026; and replaces Circular No. 43/2019/TT-BCA of October 1, 2019.-
THE PRIME MINISTER
Decision No. 875/QD-TTg of May 15, 2026, promulgating the Plan on implementation of the National Assembly’s Resolution No. 28/2026/QH16 on Vietnam Culture Development
This Decision takes effect on the date of its signing.-
 
Công Báo No. 296 (31/5/2026)
CONSOLIDATED TEXTS - THE OFFICE OF THE NATIONAL ASSEMBLY
Consolidated Text No. 105/VBHN-VPQH of May 19, 2026, of the Law on Justice for Minors
This Text is the consolidation of Law No. 59/2024/QH15 on Justice for Minors, which is amended and supplemented under Law No. 85/2025/QH15, and Law No. 05/2026/QH16.-
Consolidated Text No. 106/VBHN-VPQH of May 19, 2026, of the Law on Legal Aid
This Text is the consolidation of Law No. 11/2017/QH14 on Legal Aid, which is amended and supplemented under Law No. 53/2024/QH15, Law No. 59/2024/QH15, and Law No. 05/2026/QH16.-
 
Công Báo No. 297 (31/5/2026)
THE GOVERNMENT
Decree No. 172/2026/ND-CP of May 15, 2026, providing in detail costs and funds for extradition, transfer of sentenced persons and mutual legal assistance in criminal matters
This Decree takes effect on July 1, 2026.-
CONSOLIDATED TEXTS - THE OFFICE OF THE NATIONAL ASSEMBLY
Consolidated Text No. 107/VBHN-VPQH of May 19, 2026, of the Law on Exit and Entry of Vietnamese Citizens
This Text is the consolidation of Law No. 49/2019/QH14 on Exit and Entry of Vietnamese Citizens, which is amended and supplemented under Law No. 23/2023/QH15, Law No. 118/2025/QH15, and Law No. 08/2026/QH16.-
Consolidated Text No. 108/VBHN-VPQH of May 19, 2026, of the Law on Overseas Representative Missions of the Socialist Republic of Vietnam
This Text is the consolidation of Law No. 33/2009/QH12 on Overseas Representative Missions of the Socialist Republic of Vietnam, which is amended and supplemented under Law No. 19/2017/QH14, and Law No. 08/2026/QH16.-
Consolidated Text No. 109/VBHN-VPQH of May 19, 2026, of the Law on Notarisation
This Text is the consolidation of Law No. 46/2024/QH15 on Notarisation, which is amended and supplemented under Law No. 106/2025/QH15, and Law No. 04/2026/QH16.- 
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