Decree detailing the Law on Tax Administration No. 252/2026/ND-CP

● In force

Decree detailing the Law on Tax Administration, part of the group of documents effective from 1 July 2026. This is the document to consult when handling filing, payment and refund procedures for periods from that date onwards.

Number: 252/2026/ND-CP
Document type: Decree
Issued by: Government
Effective: 1 July 2026
Status: In force
Area: Tax administration

Who should read this document

Enterprise accountants
Tax agents, accounting service providers
Business owners updating internal procedures

Relation to other documents

Documents with the same scope, to read alongside it:

Decree 126/2020/ND-CP Decree detailing the Law on Tax Administration
Circular 89/2026/TT-BTC Circular guiding the Law and Decree on tax administration

This is a suggested pair of documents to read side by side; it does not state that this document has been replaced in full or in part. Which document has expired, and from which date, is set out in the implementation provisions of the newer document.

Read the original on the official portal

Open the national legal documents database, the Official Gazette, or the documents page of the Government.
Type the exact number 252/2026/ND-CP into the search box (the official number is written with the Vietnamese letter D-with-stroke where this page shows D; most search boxes accept both).
Check the number, title and date of issue on the result; look at the legal status and any amending documents listed with it.

Copies on unofficial websites may miss amendments and supplements - use the text on the official portal when you need to cite it. The official text is in Vietnamese.

Explainer articles

TaxDatum guides in English that mention 252/2026/ND-CP:

Permanent establishment in Vietnam: when a foreign company's activities create a taxable presenceBeneficial ownership in Vietnam's tax treaties: why intermediary holding structures get challengedVietnamese companies earning income abroad: foreign tax credits and proving Vietnamese residenceWhen a Vietnamese supplier's tax code status changes: what to do with contracts, invoices and input VATBranches, representative offices and business locations in Vietnam: reading the structure behind a tax codeVietnam tax compliance calendar for foreign-invested companies: every recurring deadline in one yearMonthly or quarterly tax filing in Vietnam: how the period is decided and what changes when you switchSetting up the tax calendar for a new Vietnamese subsidiary: first-year deadlines, financial year choice and holidays

142 articles across the network mention 252/2026/ND-CP (in Vietnamese).

Documents in the same area

Law 38/2019/QH14Law on Tax Administration Decree 126/2020/ND-CPDecree detailing the Law on Tax Administration Decree 255/2026/ND-CPDecree on tax administration for enterprises with related-party transactions Circular 80/2021/TT-BTCCircular guiding the Law on Tax Administration Circular 89/2026/TT-BTCCircular guiding the Law and Decree on tax administration Circular 94/2026/TT-BTCCircular on compliance management and risk management

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Questions and answers

Is Decree 252/2026/ND-CP still in force?

According to the library's cross-check, this document is currently applied (effective: 1 July 2026). A document in force may still be amended after the date the library recorded it, so check its status again in the official legal documents database before relying on it for a real case.

Where can I read the original text of Decree 252/2026/ND-CP?

Type the exact number "252/2026/ND-CP" into the search box of the national legal documents database, the Official Gazette or the documents page of the issuing body. Check the number, title and date of issue on the result before reading; copies on unofficial websites may miss amendments. The official text is in Vietnamese.

Does this page give specific articles, penalty amounts or deadlines?

No. The page only summarises the document's scope in plain words and shows who should read it. Specific articles, amounts and deadlines must be read in the original text in force at the time the obligation arises.

How do I know which document applies to an older case?

Identify the date the obligation arose or the tax period of the case, then read the implementation and transitional provisions of the newer document with the same scope. Transactions and filing periods before and after the effective date of a new document may need two different documents; when in doubt, ask the managing tax office.

Reference content: summarises the document's scope in plain words, does not give specific articles, penalty amounts or deadlines, and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal.