Key changes taking effect in 2026 that businesses, project owners and PMUs should note: the new base salary, the 2025 Tax Administration Law, Circular 99/2025/TT-BTC, Decree 193/2026/ND-CP and new direct-appointment thresholds.
From the October 2026 reporting period, public investment disbursement is formally scored under Decision 1129/QD-TTg and used to assess agency heads. We explain the scoring and suggest a KPI set to help project owners and PMUs stay in control.
By July 2026, 1,654 groups had filed qualified domestic minimum top-up tax (QDMTT) returns and 23 groups filed under the IIR, with about VND 16,000 billion in top-up tax. APA summarises common errors in applying Decree 236/2025/ND-CP and how to avoid them.
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