September 2026 marks the entry into force of a number of new policies and regulations relevant to investment, production and business activities. Phu Tho’s Cetre for Investment Promotion and Enterprise Support provides the following overview and summary of key provisions.
Special mechanisms for addressing legal violations in the public and private sectors
The National Assembly issued Resolution No. 37/2026/QH16 dated 24 August 2026 on special mechanisms and policies for addressing legal violations relating to the state and private sectors, as well as the application of science and technology, innovation and digital transformation.
This Resolution establishes special mechanisms for addressing violations of law relating to the state and private sectors and to activities involving the application of science and technology, innovation and digital transformation undertaken in the public interest.
Criminal liability shall not be pursued where all of the following conditions are satisfied: there is no corruption involved; the activities were undertaken in the public interest; the investment, production, business or innovation activities have generated socio-economic benefits after completion; no complaint or denunciation has been lodged, or any such complaint or denunciation has been fully resolved in accordance with the law; and no loss, waste or damage to state or private assets has occurred, or the consequences of any such loss or damage have been fully remedied.
This Resolution takes effect from 1 September 2026.
Crypto assets and its market
The Government issued Decree No. 284/2026/ND-CP dated 16 July 2026 on administrative penalties for violations relating to crypto-assets and the crypto-asset market.
This Decree sets the maximum administrative fine for violations at VND 200 million for organisations and VND 100 million for individuals.
In relation to violations concerning the organisation and operation of crypto-asset trading markets, fines ranging from VND 180 million to VND 200 million may be imposed for, among other offences, the following acts: providing services related to crypto-assets without a licence to provide services for the organisation of a crypto-asset trading market; and advertising or marketing crypto-assets without a licence to provide services for the organisation of a crypto-asset trading market.
The above fines apply to organisations. Where an individual commits the same violation as an organisation, the applicable fine shall be half of that.
This Decree takes effect from 1 September 2026.
Foreign trade management and goods produced using forced labour
The Government issued Decree No. 292/2026/ND-CP dated 22 July 2026, providing detailed provisions and measures for the implementation of the Law on foreign trade management.
This Decree prohibits the importation of products and goods wholly or partly extracted, produced or manufactured through the use of forced labour by enterprises, countries or territories, in accordance with relevant international treaties to which the Socialist Republic of Viet Nam is a party.
This Decree takes effect from 5 September 2026.
Administrative penalties for violations in labor and social insurance
The Government issued Decree No. 283/2026/ND-CP dated 15 July 2026 on administrative penalties for violations in the fields of labour and social insurance, as well as Vietnamese workers employed overseas under contracts.
This Decree provides for fines ranging from VND 50 million to VND 75 million for acts including soliciting, inducing, making promises, engaging in deceptive advertising or using other fraudulent means to deceive workers or recruit workers for the purpose of exploitation or forced labour where the conduct does not reach the threshold for criminal prosecution. Employers may also be subject to fines ranging from VND 50 million to VND 75 million for, among other acts: subjecting workers to forced labour or mistreatment where the conduct does not reach the threshold for criminal prosecution; and compelling workers to perform employment contracts in order to repay debts owed to the employer.
This Decree takes effect from 10 September 2026.
Repeal of certain circulars and decisions in taxation
The Ministry of Finance issued Circular No. 110/2026/TT-BTC dated 28 July 2026, repealing in their entirety a number of circulars and decisions issued by the Minister of Finance in the field of taxation.
The repealed provisions include a number of outdated regulations concerning: tax incentives for software enterprises; support for raw-material areas and the processing of agricultural, forestry and fishery products; agricultural land-use tax; natural resource tax; tax exemptions, reductions and extensions applicable during previous periods; and certain previous regulations on tax administration.
This Circular takes effect from 12 September 2026.
Trading of goods through a Mercantile Exchange
The Government issued Decree No. 302/2026/ND-CP dated 1 August 2026, providing detailed provisions and measures for the implementation of the Law on Trade with respect to the trading of goods through a mercantile exchange.
Under this Decree, an enterprise seeking to establish a mercantile exchange must satisfy the following conditions: establishment in Viet Nam; where foreign investment is involved, the aggregate equity contribution of foreign investors must not exceed 49%; a minimum charter capital of VND 1.5 trillion; operate an information technology system that meets requirements for safety, stability and information security; have an organisational and operational model, together with a plan and roadmap for listing goods produced in Viet Nam; and have draft regulations in compliance with Article 13 of this Decree.
This Decree takes effect from 15 September 2026.
Management and development of industrial clusters
The Government issued Decree No. 303/2026/ND-CP dated 1 August 2026, amending and supplementing a number of provisions of Decree No. 32/2024/ND-CP dated 15 March 2024 on the management and development of industrial clusters.
This Decree defines an industrial cluster as an area designated for industrial and handicraft production and the provision of services supporting industrial and handicraft production, with clearly defined geographical boundaries, no residential population, and a total area of not more than 75 hectares and not less than 5 hectares.
To align the regulatory framework with the two-tier local government model and facilitate the development of the private sector, the Decree amends and supplements the conditions for the establishment and expansion of industrial clusters.
Conditions for establishment: Where an industrial cluster has already been established within a commune-level administrative area, one of the following conditions must be met: the average occupancy rate of existing industrial clusters exceeds 50%; or the total amount of unleased industrial land available within existing industrial clusters does not exceed 50 hectares.
Conditions for expansion: the total area of the industrial cluster after expansion does not exceed 75 hectares; sufficient land is available in accordance with the provincial land-use plan or the land-use targets specified in the provincial planning framework and allocated to the commune-level administrative unit; the occupancy rate reaches at least 50%, or demand for industrial land within clusters exceeds the amount currently available; and the essential shared technical infrastructure facilities of the industrial cluster have been fully constructed and commissioned.
This Decree takes effect from 15 September 2026.
Protection of authorities and enterprises
The Government issued Decree No. 290/2026/ND-CP dated 21 July 2026, amending and supplementing a number of provisions of Decree No. 06/2013/ND-CP dated 9 January 2013 on the protection of agencies and enterprises.
This Decree sets out provisions concerning the functions, duties, powers, organisational structure, operations, benefits and policies applicable to security personnel directly employed under labour contracts by agencies and enterprises. It also specifies the responsibilities of heads of agencies and enterprises, persons directly assigned to oversee security forces, officials and employees, as well as other relevant organisations and individuals.
This Decree takes effect from 15 September 2026.
Translated by Đặng Thị Lâm Tuyền By Nguyễn Hoàng Nam