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 March 26, 2021, the Government issued Decree No. 31/2021/ND-CP providing details and guidelines for implementation of several articles of the Law on Investment. The Decree took effect from the date of promulgation.