Hanoi (VNA) – The Presidential Office held a press conference on July 11 to announce the President’s Order promulgating nine laws recently passed by the 15th National Assembly (NA).
These laws address key areas, including education, employment, taxation, advertising, energy efficiency, and the use of state capital in enterprises.
Specifically, the Law on Teachers, which establishes a comprehensive legal foundation for over one million educators nationwide. The law outlines five major policies, including professional standards, recruitment, working conditions, training, and recognition.
Meanwhile, the Law on Employment, which replaces the 2013 version, introduces stronger policies for job creation, labour market information systems, skills development, and unemployment insurance. The law aims to promote a sustainable labor market and applies to all workers who are Vietnamese citizens aged 15 and above, including both formal and informal workers.
Both laws will take effect from January 1, 2026.
The revised Law on Special Consumption Tax, effective from January 1, 2026, expands the list of taxable goods and services. Notably, beverages containing more than 5g of sugar per 100ml and air conditioners of between 24,000 and 90,000 BTU will now fall under this category.
It also clarifies exemptions for goods and services used for export, public safety, national defense, and other specific purposes.
The Law on Corporate Income Tax, effective from October 1, 2025, introduces new regulations concerning tax-exempt income, tax rates, and deductible expenses.
The Amended Law on Advertising, effective from January 1, 2026, introduces modern management principles, particularly for online and cross-border advertising. It simplifies procedures and provides clearer guidance on content, language use, and responsibilities of advertising platforms.
The Law on Management and Investment of State Capital in Enterprises, effective from August 1, 2025, provides a clearer legal framework for managing state capital in both wholly and partially state-owned enterprises.
The Revised Law on Chemicals, also effective from January 1, 2026, enhances safety standards, streamlines administrative processes, and promotes sustainable development of the chemical industry.
Similarly, the Law amending and supplementing a number of articles of the Law on Efficient Use of Energy, effective from January 1, 2026, introduces new policies to support energy-saving practices and green technologies.
The Law on State Budget, effective from the 2026, fiscal year, brings significant reforms in revenue and spending decentralisation, strengthens accountability, and simplifies procedures. It ensures transparency and enhances the role of the NA and local People’s Councils in overseeing public finance./.
