This morning (September 11), the Office of the President held a Press Conference to announce the President of the Socialist Republic of Vietnam (SRV)'s decree promulgating the laws passed by the National Assembly and the Standing Committee of the 15th National Assembly.
Mr. Pham Thanh Ha - Deputy Head of the Office of the President - said that the 9 Laws announced include:
Law on Teachers; Law on Employment; Law on Special Consumption Tax; Law on amending and supplementing a number of articles of the Law on Advertising; Law on Chemicals; Law on Management and Investment of State Capital in Enterprises; Law on Corporate Income Tax; Law on amending and supplementing a number of articles of the Law on Economic and Efficient Energy Use; Law on State Budget.
Of which, there are 6 laws effective from January 1, 2026, including: Law on Teachers; Law on Chemicals; Law on amending and supplementing a number of articles of the Law on Advertising; Law on amending and supplementing a number of articles of the Law on Energy-saving and Efficient Use; Law on Special Consumption Tax; Law on Employment;
As for the laws: The State Budget Law takes effect from the 2026 budget year, except for the cases specified in Clause 3 of this Article; the Law on Management and Investment of State Capital in Enterprises takes effect from August 1, 2025; the Law on Corporate Income Tax takes effect from October 1, 2025 and applies from the corporate income tax calculation period in 2025.