Below is a summary of the prominent new policies taking effect in February 2026 that citizens, agencies, and enterprises need to know.
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From February 9, 2026, individuals buying or selling gold bars with unlicensed organizations will be fined up to 20 million VND
The Government promulgated Decree No. 340/2025/ND-CP dated December 25, 2025, regulating the sanctioning of administrative violations in the monetary and banking sector. In which, the Decree stipulates that the failure to process payments for gold trading via payment accounts will be subject to a fine of up to 20 million VND; individuals buying or selling gold bars with an unlicensed organization will be fined up to 20 million VND; carrying gold upon exit or entry contrary to regulations will be fined up to 100 million VND; a fine ranging from 250 to 300 million VND shall be imposed for the act of producing gold bars contrary to the provisions of law…
The above Decree takes effect from February 9, 2026.
List of 35 occupational diseases eligible for social insurance from February 15, 2026
According to Article 3 of Circular 60/2025/TT-BYT stipulating the List of 35 occupational diseases eligible for social insurance and guidelines for diagnosis and assessment of work capacity decrease due to occupational diseases, the diseases are as follows:
- Occupational silicosis;
- Occupational asbestosis;
- Occupational byssinosis;
- Occupational talcosis;
- Occupational coal worker's pneumoconiosis;
- Occupational chronic bronchitis;
- Occupational asthma;
- Occupational lead poisoning;
- Occupational poisoning by benzene and its homologues;
- Occupational mercury poisoning;
- Occupational manganese poisoning;
- Occupational 2,4,6-Trinitrotoluene poisoning;
- Occupational arsenic poisoning;
- Occupational pesticide poisoning (Organophosphate and Carbamate groups);
- Occupational nicotine poisoning;
- Occupational carbon monoxide poisoning;
- Occupational cadmium poisoning;
- Occupational noise-induced hearing loss;
- Occupational decompression sickness; …
See more details in Circular 60/2025/TT-BYT, taking effect from February 15, 2026.
From February 14, 2026, no penalty for late submission of tax return dossiers when resubmission is required due to a change in the tax period
The Government promulgated Decree No. 373/2025/ND-CP dated December 31, 2025, amending and supplementing a number of articles of the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.
Decree No. 373/2025/ND-CP takes effect from February 14, 2026; supplementing Clause 3, Article 9 of Decree No. 126/2020/ND-CP guiding the case where taxpayers have filed quarterly tax returns but are not eligible for quarterly tax filing.
In which, the Decree stipulates that taxpayers shall not be subject to administrative penalties for the late submission of tax return dossiers regarding the tax return dossiers of the tax periods that must be resubmitted due to a change in the tax period. The resubmitted monthly tax return dossiers are determined as the replacement dossiers for the submitted quarterly tax return dossiers.
Previously, Decree 126/2020/ND-CP did not have specific regulations on the exemption of administrative penalties for late tax return dossiers when resubmission is required due to a change in the tax period. Decree 373/2025/ND-CP supplemented this regulation to facilitate and reduce the risk of penalties due to incorrect tax periods.
Decree detailing a number of articles of the Law on Advertising
This is one of the new points stipulated in Decree 342/2025/ND-CP detailing a number of articles of the Law on Advertising.
Specifically, Clause 3, Article 17 of Decree 342/2025/ND-CP stipulates that non-fixed position advertisements shall not have a wait time to close the advertisement for advertisements in the form of static images.
For advertisements in the form of a series of moving images or videos, the maximum wait time to close the advertisement is 05 seconds.
Besides, Decree 342/2025/ND-CP also stipulates that the feature and icon to close the advertisement must ensure that the advertisement is closed with only one interaction; there must be no fake close icons or close icons that are difficult to distinguish or identify.
An icon and procedural guidelines must be provided for users to report advertising content that violates the law and to choose to decline, close, or not access inappropriate advertisements. Reports of advertisements violating the law must be received and handled promptly, and the results must be informed to the users in accordance with the provisions of law.
See more details in Decree 342/2025/ND-CP, taking effect from February 15, 2026.
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Amending regulations on the location for filing personal tax finalization returns from February 14, 2026
Article 3 of Decree 373/2025/ND-CP amends and supplements Point b.2, Clause 8, Article 11 of Decree 126/2020/ND-CP regarding the submission of tax finalization return dossiers by resident individuals earning income from salaries and wages subject to withholding tax at source by paying organizations from two or more places, as follows:
A resident individual earning income from salaries and wages subject to withholding tax at source by paying organizations from two or more places shall submit the tax finalization return dossier to the tax authority directly managing the organization that pays the largest income during the year.
In case there are multiple largest income sources during the year that are equal in amount, the individual shall submit the finalization dossier to one of the tax authorities directly managing the organizations paying these largest income sources.
In case an individual submits a personal income tax finalization return dossier not in accordance with the above regulations, the tax authority that received the individual's dossier shall, based on the information in the tax sector's database system, assist in transferring the dossier to the tax authority directly managing the income-paying organization to conduct the personal income tax finalization in accordance with the law.
Regulations on administrative sanctions regarding copyright and related rights
Decree No. 341/2025/ND-CP clearly stipulates the acts subject to administrative sanctions regarding copyright and related rights. The Decree consists of 4 chapters and 65 articles providing for acts of administrative violation, forms of sanction, and remedial measures; the competence to make records of administrative violations and the competence to sanction administrative violations; and the enforcement of forms of administrative sanctions and remedial measures regarding copyright and related rights.
Organizations and individuals committing acts of administrative violation regarding copyright and related rights shall be subject to the principal sanction form of a fine.
Organizations and individuals committing acts of administrative violation regarding copyright and related rights shall be subject to the following additional sanction forms: Confiscation of exhibits of administrative violations, and means primarily used for the production and trading of the violating exhibits; deprivation of the right to use the Assessor Card for copyright and related rights or the Certificate of Assessment Organization for copyright and related rights for 1 to 3 months from the effective date of the sanctioning decision.
The maximum fine in the field of copyright and related rights for an individual is 250 million VND. The maximum fine for an organization is 500 million VND.
For the same administrative violation act, the fine for an organization is twice the fine for an individual. Business households, households, and residential communities committing administrative violations shall be subject to the same fine level as individuals committing administrative violations.
The Decree details the sanctioning of 35 acts of infringing upon copyright and related rights. The Decree takes effect from February 15, 2026.
=> See more: From 2026, electronic labor contracts have the same legal validity as paper documents.
=> See more: New regulations on land price tables applicable from January 1, 2026
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