Decree No. 252/2026/ND-CP guiding the implementation of the 2025 Law on tax administration

On 30 June 2026, the Government issued Decree No. 252/2026/ND-CP, providing detailed guidance on the implementation of the 2025 Law on tax administration. 

Effective from 1 July 2026, the Decree introduces a number of significant changes relating to tax administration, including tax compliance procedures, tax administration for the digital economy, international tax cooperation, strengthened tax administration measures and transitional provisions.