The government has just issued Decree No. 144/2026/NĐ-CP amending and supplementing a number of articles of Decree No. 181/2025/NĐ-CP (dated July 1, 2025) detailing the implementation of a number of articles of the Law on Value-Added Tax, which had been amended and supplemented by Decree No. 359/2025/NĐ-CP (dated December 31, 2025).