#value-added tax

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Decree No. 144/2026/NĐ-CP supplements subjects not liable to value-added tax and amends regulations on value-added tax deduction. (Photo: HOANG DUONG)
Policy

Revisions to value-added tax regulations

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).

The meeting of the National Assembly on December 9.
Business

Legislators debate adjustments to VAT Law

The National Assembly on December 9 discussed in plenary a draft law on amendments and supplementations to some articles of the Law on Value-Added Tax (VAT), with a strong focus on clearing bottlenecks in tax refund procedures and refining tax policies for agricultural products and by-products.

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