越南10月起多項新規生效 增值稅退稅轉自動化Multiple new regulations in Vietnam take effect from October, VAT refunds are automated
越南政府新聞網報道，10月1日起多項新規生效，包括有功人士優待津貼標準上調、港口口岸安全秩序新法令、國家獎學金基金設立，以及10月15日生效的國家單一窗口新規。另稅務總局10月推出以大數據及人工智能核對單據的自動化增值稅退稅系統，加快企業資金周轉。According to the Vietnam Government News Agency, multiple new regulations will take effect from October 1, including the adjustment of preferential allowances for meritorious individuals, a new law on port and border security order, the establishment of a national scholarship fund, and the new National Single Window regulations effective from October 15. In addition, in October, the General Department of Taxation launched an automated VAT refund system using big data and artificial intelligence to verify documents, speeding up corporate cash flow.
New policies take effect from October 2026
VGP - New policies regarding the control of vessels entering, leaving and transiting Viet Nam, preferential allowances, the national single-window portal and the national scholarship fund shall come into effect from October.
More allowance for people with meritorious services
Under Decree No. 321/2026/ND-CP, the Government shall increase the standard preferential allowance for people with meritorious services to the revolution from VND 2.789 million to VND3.012 million (US$116 million) per month.
Regulations on Single Window mechanism
Decree No. 336/2026/ND-CP, effective on October 15, introduces new regulations on administrative procedures for exported, imported and transit goods, and means of transport departing from, entering or transiting Viet Nam under the national single window and ASEAN Single Window mechanisms.
Accordingly, user accounts on the national single window portal and the ASEAN Single Window can use VNeID accounts to log in to and access the national single window portal. The portal management unit must verify account information within one working day.
New rules for exported, imported and transit goods
Under Decree No. 289/2026/ND-CP dated July 21, 2026 on security and order at port border gates, ships, and their crew members and passengers entering Viet Nam's maritime border areas must complete entry procedures at the first port border gate they arrive at.
Meanwhile, foreign vessels leaving the country, as well as their crew members and passengers, must complete exit procedures at the last port of departure before leaving Viet Nam's maritime national border.
Vietnamese vessels must complete exit procedures at the last port before leaving Vietnamese waters.
Meanwhile, those transiting through Viet Nam's maritime border area must complete transit procedures upon entering the area.
During transit, the vessel's captain is responsible for managing the crew, passengers and cargo, and ensuring the integrity of seals and immigration documents. No one may leave the vessel, no craft may come alongside, and no other activities may be conducted without permission from Vietnamese authorities, except in cases permitted by law.
The decree will take effect on October 1, 2026.
National Scholarship Fund
From October 1, 2026, Decree 317/2026/ND-CP regulating the organization, management and use of the National Scholarship Fund officially takes effect.
The Fund organizes five groups of scholarship programs including: talent scholarships; scholarships for learners studying abroad; scholarships under international treaties of which Viet Nam is a member; scholarships to attract foreigners to study and research in Vietnam; scholarships to create development opportunities.
For Vietnamese students, the talent scholarship and development opportunity scholarship programs are noteworthy.
Talent scholarships are aimed at learners of talent programs, people with outstanding achievements, talents, outstanding abilities or special development potential in learning, research, science, technology, innovation, entrepreneurship, professional skills development and other priority fields.
Scholarship consideration subjects are not only based on scores. Achievements, capacity, development potential, academic results, research, training, scientific and technological products, innovation, awards, professional skills or criteria suitable for each program can all be considered./.
New policies take effect from October 2026
VGP - New policies regarding the control of vessels entering, leaving, and transiting Vietnam, preferential allowances, the national single-window portal, and the national scholarship fund will take effect from October.
More allowances for people with meritorious services
根据第321/2026/ND-CP号法令，政府将把对有功于革命人员的标准优待补贴从每月2.789百万越南盾提高到3.012百万越南盾（116美元）。
Regulations on Single Window Mechanism
Decree No. 336/2026/ND-CP, effective on October 15, introduces new regulations on administrative procedures for exported, imported, and transit goods, as well as means of transport departing from, entering, or transiting Vietnam under the national single window and ASEAN Single Window mechanisms.
Accordingly, user accounts on the national single window portal and the ASEAN Single Window can use VNeID accounts to log in to and access the national single window portal. The portal management unit must verify account information within one working day.
New rules for exported, imported, and transit goods
Under Decree No. 289/2026/ND-CP dated July 21, 2026, on security and order at port border gates, ships, and their crew members and passengers entering Vietnam's maritime border areas must complete entry procedures at the first port border gate they arrive at.
Meanwhile, foreign vessels leaving the country, along with their crew members and passengers, must complete exit procedures at the last port of departure before departing from Vietnam's maritime national border.
Vietnamese vessels must complete exit procedures at the last port before leaving Vietnamese waters.
Meanwhile, those transiting through Vietnam's maritime border area must complete transit procedures upon entering the area.
During transit, the vessel's captain is responsible for managing the crew, passengers, and cargo, and ensuring the integrity of seals and immigration documents. No one may leave the vessel, no craft may come alongside, and no other activities may be conducted without permission from Vietnamese authorities, except in cases permitted by law.
The decree will take effect on October 1, 2026.
National Scholarship Fund
From October 1, 2026, Decree 317/2026/ND-CP on the regulation of the organization, management, and use of the National Scholarship Fund officially takes effect.
The Fund organizes five groups of scholarship programs including: talent scholarships; scholarships for students studying abroad; scholarships under international treaties to which Vietnam is a member; scholarships to attract foreigners to study and conduct research in Vietnam; scholarships to create development opportunities.
For Vietnamese students, the talent scholarship and development opportunity scholarship programs are noteworthy.
Talent scholarships are aimed at learners in talent programs, individuals with outstanding achievements, talents, exceptional abilities, or special development potential in learning, research, science, technology, innovation, entrepreneurship, professional skills development, and other priority fields.
Scholarship consideration is based not only on scores. Achievements, capabilities, potential for development, academic results, research, training, scientific and technological products, innovation, awards, professional skills, or criteria suitable for each program can all be taken into account.
原文出處：Source: 越南政府新聞網／越南稅務總局 ↗