{"id":4162,"date":"2026-01-06T10:53:37","date_gmt":"2026-01-06T03:53:37","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4162"},"modified":"2026-01-06T10:53:37","modified_gmt":"2026-01-06T03:53:37","slug":"chinh-sach-moi-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/chinh-sach-moi-2026\/","title":{"rendered":"The new policies on Accounting, Taxation, and Land officially come into effect from January 2026."},"content":{"rendered":"

New policies in the economic, financial, and labor law sectors will all take effect from January 1, 2026, creating a significant turning point for businesses and households. Timely understanding of changes in personal allowances, land price lists, or regulations on invoice penalties is crucial for businesses to optimize costs and avoid legal risks.<\/span><\/p>\n

Experts at MAN \u2013 Master Accountant Network believe this is a large-scale reform requiring accounting departments to proactively update their documentation systems. From abolishing business license fees to adopting new accounting forms according to Circular 99\/2025\/TT-BTC, all changes are aimed at transparency and comprehensive digitalization. Let's analyze the key points in detail below.<\/span><\/p>\n

Tightening invoice regulations: New policy on penalties for issuing invoices at the wrong time.<\/b><\/h2>\n

According to <\/span>Decree 310\/2025\/ND-CP<\/span><\/a>, Furthermore, the act of issuing invoices at the wrong time when selling goods or services will be dealt with more severely. This regulation forces accountants to closely control the issuance of invoices immediately upon completion of delivery or provision of services, instead of accumulating them at the end of the month.<\/span><\/p>\n

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Tightening invoice regulations_ New policy on penalties for issuing invoices at the wrong time.<\/figcaption><\/figure>\n

The maximum fine is up to 70 million VND for violations involving 100 or more invoices. This is a new, highly deterrent policy aimed at ending the widespread practice of backdating invoices in many businesses today, ensuring transparency in the tax system.<\/span><\/p>\n

Below is a summary table of fines for issuing invoices at the wrong time, for your convenience:<\/span><\/p>\n\n\n\n\n\n\n\n
Summary table of detailed penalties according to Decree 310\/2025\/ND-CP<\/b><\/caption>\n
Number of invoices in violation<\/b><\/td>\nExpected fine (VND)<\/b><\/td>\n<\/tr>\n
Less than 10 invoices<\/span><\/td>\nA warning or a fine of 3-5 million VND will be imposed.<\/span><\/td>\n<\/tr>\n
From 10 to under 50 numbers<\/span><\/td>\nFines ranging from 15 to 30 million VND.<\/span><\/td>\n<\/tr>\n
From 50 to under 100 numbers<\/span><\/td>\nFines ranging from 40 to 50 million VND.<\/span><\/td>\n<\/tr>\n
From 100 invoices or more<\/span><\/td>\nA fine of 60-70 million VND will be imposed.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

New Personal Income Tax Policy: Increasing the personal allowance to 15.5 million VND.<\/b><\/h2>\n

Resolution 110\/2025\/UBTVQH15<\/span><\/a> This marks a significant step forward in supporting workers against inflationary pressures. From January 1, 2026, the personal allowance for workers will increase. <\/span>personal income tax<\/span><\/a> Personal income tax (PIT) will increase significantly, helping to reduce the tax burden and increase real income.<\/span><\/p>\n

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New Personal Income Tax Policy: Increasing the family allowance to 15.5 million VND.<\/figcaption><\/figure>\n

Implementing this new policy requires human resources and payroll accounting departments to update their calculation software promptly. This change has a positive and direct impact on the cash flow of millions of taxpayers in Vietnam, boosting domestic consumption.<\/span><\/p>\n\n\n\n\n\n
Comparison table of old and new personal allowance deductions<\/b><\/caption>\n
Deduction subjects<\/b><\/td>\nPrevious level (Before 2026)<\/b><\/td>\nNew rates (Effective January 1, 2026)<\/b><\/td>\nGrowth rate<\/b><\/td>\n<\/tr>\n
For taxpayers<\/span><\/td>\n11,000,000 VND<\/span><\/td>\n15,500,000 VND<\/span><\/td>\n~41%<\/span><\/td>\n<\/tr>\n
For each dependent<\/span><\/td>\n4,400,000 VND<\/span><\/td>\n6,200,000 VND<\/span><\/td>\n~41%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Land Law 2024: Application of new land price list and land acquisition.<\/b><\/h2>\n

From January 1st, 2026, localities will officially operate land price tables based on market principles. This new policy eliminates the old "land price framework," making land prices more realistic and directly impacting land clearance costs, land use fees, and related taxes.<\/span><\/p>\n

Besides, <\/span>Resolution 254\/2025\/QH15<\/span><\/a> The regulations expand the circumstances under which the State can reclaim land for free trade zone projects. The new mechanism also allows for land reclamation before compensation is completed in certain specific situations to ensure the progress of national projects.<\/span><\/p>\n

Accounting document system: Updated with 33 new forms according to Circular 99\/2025\/TT-BTC.<\/b><\/h2>\n

Circular 99\/2025\/TT-BTC<\/span><\/a> This policy aims to standardize accounting practices in the digital age. It's a new requirement for businesses to completely change their current system of forms. Compliance with the standard forms is a prerequisite for financial reports to be accepted and transparent.<\/span><\/p>\n

These forms cover everything from inventory management to asset liquidation. Failure to apply them correctly puts businesses at risk of having expenses disallowed by tax authorities during tax settlement, resulting in financial losses and damage to the company's reputation.<\/span><\/p>\n

The list of important document categories applicable from 2026 is as follows:<\/span><\/p>\n