New policies effective from October 2025
WVR - The suspension of students for disciplinary violations will be abolished from October 31, 2025, and the state monopoly on gold bullion production will be eliminated... These are among the new policies effective from October 2025.
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| New policies effective from October 2025. (Source: VGP) |
Abolishing student suspension for disciplinary violations from October 31, 2025
Circular 19/2025/TT-BGDĐT dated September 15, 2025, issued by the Ministry of Education and Training, stipulates regulations on student rewards and discipline, effective from October 31, 2025.
The circular outlines various forms of rewards, including: commendation before the class, commendation before the entire school, certificates of merit from the principal, letters of praise, and other forms of commendation and reward.
Regarding disciplinary measures, the Ministry of Education and Training specifies three forms: reminders, reprimands, and requests for self-assessment reports. For primary school students, only two forms apply: reminders and requests for apologies.
The circular also outlines activities to support the rectification of violations, such as advising and encouraging students to recognize their violations and ways to rectify them; monitoring, counseling, and supporting students in the process of rectifying their violations.
Conditions for facilities permitted to perform surrogacy for humanitarian purposes
Decree No. 207/2025/NĐ-CP dated July 15, 2025, regulates childbirth through assisted reproductive technology and conditions for surrogacy for humanitarian purposes, effective from October 1, 2025.
The decree clearly stipulates the conditions for facilities permitted to perform surrogacy for humanitarian purposes:
At least 2 years of experience in performing in vitro fertilization techniques, with at least 500 in vitro fertilization cycles per year in the two most recent years up to the time of application submission.
Medical advisors must be obstetricians, psychological advisors must have a university degree in psychology or higher, or doctors with training certificates in psychology, and legal advisors must have a bachelor's degree in law or higher. Medical advisors must be personnel of the medical examination and treatment facility. Psychological and legal advisors must be personnel of the medical examination and treatment facility or cooperative personnel as per legal regulations.
Official elimination of state monopoly on gold bullion production
The Government issued Decree No. 232/2025/NĐ-CP dated August 26, 2025, amending and supplementing several articles of Decree No. 24/2012/NĐ-CP dated April 3, 2012, on the management of gold trading activities. This decree is effective from October 10, 2025.
A notable content of Decree 232/2025/NĐ-CP is the abolition of Clause 3, Article 4 of Decree 24/2012/NĐ-CP, eliminating the state monopoly on gold bullion production, raw gold export, and raw gold import for gold bullion production.
Decree No. 232/2025/NĐ-CP also supplements Clause 10, Article 4 of Decree No. 24/2012/NĐ-CP regarding gold purchase and sale payments: “Payments for gold purchases and sales valued at 20 million VND or more per day by a customer must be made through the customer's payment account and the gold trading enterprise's payment account opened at a commercial bank or foreign bank branch.”
Military ships from the same country visiting Vietnam no more than 3 times a year
The Government issued Decree 234/2025/NĐ-CP dated August 27, 2025, regulating foreign military ships visiting the Socialist Republic of Vietnam and Vietnamese military ships going abroad, effective from October 12, 2025.
This decree regulates the authority, procedures, and processes for granting permits; entry, exit, and port transfer procedures; inspection and supervision; security and safety assurance, protocol work, and state management responsibilities for foreign military ships visiting the Socialist Republic of Vietnam (foreign military ships visiting Vietnam) and Vietnamese military ships going abroad (Vietnamese military ships going abroad).
Regarding the activities of foreign military ships visiting Vietnam, the decree specifies that foreign military ships visiting Vietnam are allowed to dock and operate at licensed seaports and military ports; they must comply with the provisions of this decree, other relevant Vietnamese laws, and the guidance of specialized state management agencies at the port.
Military ships from the same country visiting Vietnam:
No more than 3 times a year.
No more than 3 ships docked at the same port at the same time, with a docking period not exceeding 7 days.
In special cases, the Minister of National Defense reports to the Prime Minister for consideration and decision.
List of industries and professions eligible for industrial promotion policies
Decree No. 235/2025/NĐ-CP dated August 27, 2025, issued by the government, amends and supplements the list of industries and professions eligible for industrial promotion policies. According to the new regulations, organizations and individuals investing in production in the following industries and fields are eligible for industrial promotion policies:
a) Agro-forestry-fishery processing industries and food processing.
b) Industries serving consumption and export, substituting imports.
c) Chemical industries serving agriculture; production of building materials that save mineral resources; biotechnology, environmental industries, industries transitioning from green industries, low-emission and low-carbon industries, environmentally friendly energy industries.
d) Mechanical industries; supporting industries; textile, garment, and footwear industries; high-tech, clean industries, low-energy consumption, high value-added, sustainable development industries.
e) Traditional handicrafts and crafts that need to be preserved and developed locally.
f) Application of cleaner production, sustainable production and consumption; environmental treatment at industrial clusters and rural industrial facilities.
g) Application of information technology, digital transformation.
The decree is effective from October 15, 2025.
Supplementary corporate income tax effective from October 15, 2025
The government issued Decree No. 236/2025/NĐ-CP dated August 29, 2025, detailing several articles of Resolution No. 107/2023/QH15 dated November 29, 2023, of the National Assembly on the application of supplementary corporate income tax under global base erosion rules. The decree is effective from October 15, 2025.
Accordingly, taxpayers are constituent entities of multinational groups with consolidated financial statement revenue of the ultimate parent company of at least 750 million EURO in at least 2 out of the 4 consecutive years preceding the fiscal year determining tax obligations, except for cases excluded by regulations. For newly established groups, if they have achieved the revenue threshold of 750 million EURO in at least 2 years within less than 4 years of operation, the constituent entities are also subject to tax.
New regulations on determining the age of ships
The government issued Decree 247/2025/NĐ-CP amending and supplementing several articles of Decree No. 171/2016/NĐ-CP dated December 27, 2016, on the registration, deregistration, purchase, sale, and construction of ships, as amended and supplemented by Decree No. 86/2020/NĐ-CP dated July 23, 2020.
Decree 247/2025/NĐ-CP amends and supplements Clause 11, Article 3, regulating the method of determining the age of ships. Accordingly, the age of a ship is calculated in years, starting from the date of ship delivery.
The date of ship delivery is the date of completion of the initial inspection before the ship is put into use as the basis for issuing technical certificates on maritime safety according to legal regulations and international treaties to which the Socialist Republic of Vietnam is a member, recorded on those technical safety certificates.
This decree is effective from October 30, 2025.
The State Bank reduces required reserve ratio by 50% for certain credit institutions
On August 12, the State Bank issued Circular 23/2025/TT-NHNN, amending Circular 30/2019/TT-NHNN on required reserve regulations. The circular is effective from October 1, 2025.
Notably, credit institutions supporting or mandatorily acquiring special control commercial banks will have their required reserve ratio reduced by 50% according to the approved recovery and transfer plan.
The circular also adds regulations for policy banks and changes the name “State Bank branch in provinces and cities” to “State Bank regional branch”. Additionally, the document specifies the responsibilities of the Department of Credit Institution Management and Supervision and the State Bank Inspectorate in handling violations related to required reserves.
New regulations on managing state treasury payment accounts
The Ministry of Finance issued Circular 81/2025/TT-BTC dated August 13, 2025, regulating the management and use of State Treasury payment accounts opened at the State Bank of Vietnam and commercial banks. The circular is effective from October 1, 2025.
Accordingly, the State Treasury (central and regional) is allowed to open accounts in VND and foreign currencies to conduct transactions for revenue, expenditure, balance management, temporary idle fund usage, and shortage handling. Commercial banks must meet bilateral electronic payment requirements, ensuring timely and accurate data transmission to the Treasury, tax authorities, and customs. End-of-day account balances are transferred to the Treasury's account at the State Bank, except in force majeure cases.
Cases exempt from fees and charges for goods and transit vehicles
The Ministry of Finance issued Circular 86/2025/TT-BTC dated August 28, 2025, regulating the rates, collection, payment, management, and use of customs fees, charges for goods, and transit vehicles, effective from October 12, 2025.
According to the circular, exempted entities include: humanitarian aid, non-refundable aid; gifts for agencies, organizations, and individuals within the tax exemption limit; diplomatic items; personal luggage; goods exchanged by border residents; border residents' vehicles managed by a tracking book; goods and vehicles exempted under international treaties or commitments by the Vietnamese government.
