On November 7, 2022, the Ministry of Finance issued Circular 67/2022/TT-BTC providing guidelines for tax obligations when enterprises set up and use their Science and Technology Development Funds. Circular 67 amends, supplements, and annuls a number of provisions in Joint Circular 12/2016/TTLT-BKHCN-BTC providing guidelines for the allocation and management of the science and technology development fund in enterprises. Circular 67 shall take effect from December 23, 2022.

Circular 11/2022/TT-NHNN regulating the bank guarantee has been issued to replace Circular 07/2015/TT-NHNN stipulating the bank guarantee and Circular 13/2017/TT-NHNN amending and supplementing a number of articles of Circular 07/2015/TT-NHNN. Circular 11 will take effect from April 1, 2023.

On August 11, 2022, the Ministry of Finance promulgated Circular 50/2022/TT-BTC guiding Decree 119/2015/ND-CP on compulsory insurance in construction investment and Decree 20/2022/ND-CP amending Decree 119/2015/ND-CP regulating compulsory insurance in construction investment. This Circular takes effect from October 1, 2022 and replaces Circular 329/2016/TT-BTC guiding the implementation of Decree 119/2015/ND-CP regulating compulsory insurance in construction investment activities.

On July 29, 2022, the State Bank of Vietnam promulgated Circular 10/2022/TT-NHNN guiding the foreign exchange management for the issuance of bonds to international markets by enterprises that are not guaranteed by the Government, which replaces Circular 17/2013/TT-NHNN.

On July 29, 2022, the Government issued Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP guiding the Law on Value-Added Tax, which was amended and supplemented by Decree 12/2015/ND-CP, Decree 100/2016/ND-CP and Decree 146/2017/ND-CP. The document will take effect from September 12, 2022.

On June 16, 2022, the Ministry of Finance issued Circular 04/2022/TT-NHNN stipulating the application of interest rates for premature withdrawal of deposits at credit institutions, foreign bank branches (Circular 04/2022) to replace Circular 04/2011/TT-NHNN (Circular 04/2011). Compared to the former one, Circular 04/2022 provides a clearer legal framework for premature withdrawal of deposits.