On June 26, 2025, the National Assembly of Vietnam adopted Resolution No. 216/2025/QH15 to extend the duration of agricultural land use tax exemption through December 31, 2030. This policy extension reaffirms the government’s ongoing efforts to support the agricultural sector, ensure national food security, and promote rural development. Key Takeaways Tax Exemption Period Extended: The new resolution continues the full exemption from agricultural land use tax as stipulated under Resolution No. 55/2010/QH12, as amended in 2016 and 2020. The tax exemption, which was originally set to expire at the end of 2025, will now remain in effect until December 31, 2030. Scope of Exemption: The exemption applies to all types of land currently eligible under the existing legal framework for agricultural land use tax relief. This typically includes land used by households, cooperatives, and non-commercial organizations for agricultural production, aquaculture, salt-making, and reforestation. Effective Date: Resolution 216 will take effect on January 1, 2026. During the interim period, tax exemption remains valid under existing laws and resolutions until the end of 2025. Implementation Guidance to Follow: The government is tasked with issuing detailed guidance to ensure effective implementation of this extended exemption. Businesses, cooperatives, and individuals engaged in agricultural activities should monitor upcoming regulations and instructions from relevant ministries. Outlook Vietnam’s extension of agricultural land use tax exemption demonstrates a strong policy commitment to rural economic stability and environmental sustainability. For land users, the exemption represents meaningful financial relief that can be reinvested into modernizing farming techniques, improving land efficiency, or transitioning to sustainable practices. While the extension itself is automatic, it is recommended that agricultural land users and stakeholders review their land use documentation and tax profiles to ensure alignment with eligibility requirements. Future implementation regulations may also introduce new compliance obligations that should be tracked closely.

On June 27, 2025, the National Assembly of Vietnam officially passed the amended Law on Atomic Energy, which will take effect on January 1, 2026. This legislative milestone follows the release of the fourth draft in June 2025, which was circulated for public consultation and builds upon earlier drafts from February, April, and early June. (See our previous article on the draft version here), Many provisions have been retained or refined to ensure greater specificity and alignment with Vietnam’s current legal framework. Once in force, the amended law will replace the 2008 Law on Atomic Energy (No. 18/2008/QH12), marking a significant step forward in modernizing Vietnam’s legal infrastructure for nuclear energy. The new law aims to harmonize with international standards, promote the safe and sustainable development of nuclear power, and facilitate future nuclear projects in the country. Noteworthy Updates in the Final Legislation Definition of National Radiation and Nuclear Safety Authority (NRNSA): The law introduces a clear definition of the NRNSA, outlining its roles and responsibilities in line with IAEA standards. Currently, this function is performed by the Vietnam Agency for Radiation and Nuclear Safety (VARANS) under the Ministry of Science and Technology. Digital Transformation Requirements: New provisions mandate the development of an integrated digital platform for data management, administrative procedures, and safety oversight, enhancing transparency and security. Policy Support for Training and Privatization: The law sets out principles for workforce incentives and sector privatization, with detailed regulations to be issued by the government. Dedicated Safety and Security Mechanism: A new section outlines inspection, supervision, violation handling, and enforcement procedures in the field of atomic energy, particularly for nuclear power plants. The NRNSA is empowered to conduct unscheduled inspections, suspend operations, and recommend license revocation when safety risks are identified. Key Provisions Retained or Clarified from the Draft Licensing

On March 3, 2025, the government of Vietnam issued Decree No. 57/2025/ND-CP, regulating the direct power purchase agreement (DPPA) mechanism between renewable energy generators and large electricity consumers (“Decree 57”). Decree 57 took immediate effect and replaces Decree No. 80/2024/ND-CP on the same subject. The new regulations enable investors to kickstart their investment plans for DPPAs in Vietnam. Below are the key changes and provisions of Decree 57. Participants in On-Grid DPPAs Decree 57 expands the eligibility criteria for participating in DPPAs via the national grid (on-grid DPPAs): Sellers: In addition to wind and solar power generators, biomass energy generators with a capacity of 10 MW or more can now participate. Buyers: Electric vehicle charging businesses are now eligible to participate, broadening the scope beyond just production businesses. Large Electricity Consumers Instead of setting definite criteria at the government decree level, Decree 57 defines large electricity consumers based on average electricity consumption as set out in wholesale electricity market regulations to be issued by the Ministry of Industry and Trade (MOIT). Although the threshold for DPPA participation remains for now at 200,000 kWh per month, Decree 57 will allow the MOIT to adjust this threshold as deemed necessary. Decree 57 also provides specific guidance for large electricity consumers based on their consumption period. To participate in both private off-grid DPPA (selling electricity directly via a grid system separate from the national grid) and on-grid DPPA models, large electricity consumers must meet the minimum threshold for electricity consumption set by the MOIT under the Vietnam wholesale electricity market regulations (“Minimum Consumption Threshold”). Consumers with a consumption history of at least 12 months must have already met the Minimum Consumption Threshold at the time of registration or notification, while those whose consumption period is less than 12 months must commit to

Vietnam’s Ministry of Finance has released a draft Decree on Tax Administration for E-Commerce and Digital Platforms (“Draft Decree”), introducing significant tax compliance obligations that could reshape how digital platforms, and individuals and business households conducting business through the platforms, manage their tax responsibilities. Aimed at strengthening tax enforcement, the Draft Decree requires e-commerce and digital platforms to actively track and withhold taxes from business households and individual sellers, and remit payments to tax authorities. While it has not yet been promulgated, the Draft Decree is expected to take effect on April 1, 2025, leaving platforms with a limited window to prepare for compliance. Who Is Affected by the New Tax Rules? The Draft Decree significantly broadens the tax administration scope beyond traditional e-commerce platforms to cover a wide range of digital economy participants. Specifically, the Draft Decree places direct tax-related responsibilities on two major categories (collectively, “Regulated Operators”): E-commerce and digital platforms with payment functions (e.g., platforms that process buyer payments via e-wallets, bank transfers, cards, or cash-on-delivery); and Other digital-economy players that enable e-commerce transactions, including (i) intermediary service platforms connecting service providers with consumers, (ii) digital content platforms, (iii) online advertising providers, (iv) cloud computing and data storage providers, (v) social media platforms engaged in business activities (e.g., live-stream, in-app transactions), (vi) online education, gaming, and digital entertainment platforms generating revenue from digital transactions, (vii) Vietnam-based partners of foreign digital service providers facilitating local payments for overseas platforms, and (viii) intermediary payment service providers handling financial transactions for e-commerce activities. Under the Draft Decree, Regulated Operators will be required to track, report, and enforce tax compliance for both resident and nonresident individuals and households conducting business through their platforms (“Sellers”). What New Tax Obligations Do Platforms Face? Onshore platforms For the first time, Regulated Operators will