On June 30, 2026, the Government promulgated Decree 252/2026/ND-CP, which took effect on July 1, 2026, providing details and measures for organizing and guiding the implementation of the Law on Tax Administration (Decree 252). Promulgated on basis of reviewing and overcoming practical issues that arise during practical implementation of tax administration laws, Decree 252 also aims to elaborate new provisions of the Law on Tax Administration 2025 to meet regulatory demands in the context of the digital economy, the digital transformation of public administration, and the emergence of new business models. Below is the analysis by NHQuang&Associates on the notable developments introduced by Decree 252:

(i) Improving provisions on completion of tax payment obligations;
(ii) Perfecting provisions on exit suspension of taxpayers;
(iii) Amending and supplementing provisions on withholding and payment on behalf the taxes withheld for e-commerce business activities.