Notable new policies of Vietnam to be effective as of the start of February 2025

Vietnam’s technical-economic norms of domestic solid waste collection, transport, and treatment 

On December 20, 2024, the Minister of Natural Resources and Environment of Vietnam promulgated Circular No. 36/2024/TT-BTNMT on the technical-economic norms of domestic solid waste collection, transport, and treatment. 

According to the Circular, the technical-economic norms of domestic solid waste collection, transfer, and treatment by households and individuals include: 

- Technical-economic norms of domestic solid waste collection and transport: manually collecting domestic solid waste from households and individuals to gathering points; mechanically collecting domestic solid waste from households and individuals to receiving facilities; transporting domestic solid waste from gathering points to receiving facilities and from transshipment stations to treatment facilities; transporting bulky waste from gathering points to treatment facilities; transporting toxic waste from households and individuals or gathering points to treatment facilities or toxic waste storage points; transporting wastewater generated during the collection, transport, or treatment of domestic solid waste to treatment facilities; cleaning domestic solid waste gathering points; 

- Technical-economic norms of the operation of domestic solid waste transshipment stations: operating domestic solid waste transshipment stations using crushing equipment; operating domestic solid waste transshipment stations not using crushing equipment;

- Technical-economic norms of domestic solid waste treatment: operating facilities that treat food waste into mulch; operating facilities that bury domestic waste in a sanitary manner; operating facilities that burn domestic solid waste to recover energy for electricity generation; operating facilities that burn domestic solid waste without recovering energy; operating facilities that treat wastewater generated during the collection, transport, or treatment of domestic solid waste. 

The technical-economic norms above shall apply to organizations, individuals, and households engaging in domestic solid waste collection, transport, and treatment and relevant organizations and individuals in the territory of the Socialist Republic of Vietnam. 

See more details in Circular No. 36/2024/TT-BTNMT, effective as of February 6, 2025. 

Entities to carry out tax registration directly with tax authorities in Vietnam from February 6, 2025 

On December 25, 2024, the Minister of Finance of Vietnam promulgated Circular No. 86/2024/TT-BTC on tax registration. 

According to the Circular, taxpayers who must carry out the tax registration directly with tax authorities include:  

(1) Enterprises engaging in specialized fields exempted from carrying out enterprise registration through business registration authorities according to specialized laws (hereinafter referred to as “economic organizations”). 

(2) Service providers and economic organizations of armed forces and economic organizations of political, socio-political, social, and socio-vocational organizations engaging in business operations according to the law exempted from carrying out enterprise registration through business registration authorities;  

Organizations of countries sharing land borders with Vietnam engaging in the trading and exchange of goods at border markets, border checkpoint markets, and markets in border checkpoint economic zones; 

Representative offices of foreign organizations in Vietnam; working teams established and operated under Decree No. 77/2019/ND-CP of the Government of Vietnam on working teams that are exempted from carrying out the business registration through business registration authorities according to Clause 2 Article 107 of the Law on Cooperatives 2023 (hereinafter referred to as “economic organizations”). 

(3) Organizations established by competent authorities that are not engaging in manufacturing and business operations but have arising obligations with the state budget (hereinafter referred to as “other organizations”). 

(4) Foreign organizations and individuals and organizations in Vietnam using humanitarian financial aid or foreign non-refundable aid to purchase goods and services with VAT in Vietnam to provide non-refundable or humanitarian aid; diplomatic representative commissions, consular agencies, and representative agencies of international organizations in Vietnam entitled to VAT refund for entities entitled to diplomacy exemption; owner of ODA projects entitled to VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors to manage non-refundable ODA projects and programs (hereinafter referred to as “other organizations”). 

(5) Foreign organizations without juridical personality in Vietnam, foreign individuals engaging in independent business practice in Vietnam conformable with the law of Vietnam with revenues in Vietnam, or tax obligations in Vietnam (hereinafter referred to as “foreign contractors and foreign subcontractors”).

(6) Foreign providers without permanent facilities in Vietnam, foreign individuals not residing in Vietnam engaging in e-commerce or business operations based on digital platforms and other services with organizations and individuals in Vietnam (hereinafter referred to as “foreign providers”). 

(7) Enterprises, organizations, and individuals responsible for deducting and paying tax on behalf of other taxpayers shall declare and determine particular tax obligations compared to the obligations of taxpayers according to the law on tax administration (excluding agencies paying the income upon tax deduction and payment of personal income tax on behalf of others); commercial banks and organizations providing payment intermediary services or organizations and individuals authorized by foreign providers shall declare, deduct, and pay tax on half of foreign providers (hereinafter referred to as “organizations and individuals engaging in on-behalf deduction and payment”).  

Organizations paying income after on-behalf deduction and payment of personal income tax shall use the issued tax identification numbers to declare and pay the personal income tax amount subject to on-behalf deduction and payment. 

(8) Operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive the divided part of Vietnam of petroleum mines at overlapping areas, contractors, investors participating in petroleum contracts, the parent company - Vietnam Oil and Gas Group representing the host country to receive the divided profits from petroleum contracts.

(9) Households and individuals engaging in the manufacturing and trading of goods and services under the law that are exempted from carrying out business household registration through business registration authorities according to regulations of the Government of Vietnam on household businesses; individual businesses of countries sharing land borders with Vietnam engaging in the trading and exchange of goods at border markets, border checkpoint markets, and markets in border checkpoint economic zones. 

(10) Individuals with income subject to personal income tax (excluding individual businesses). 

(11) Individuals who are dependants according to the law on personal income tax. 

(12) Organizations and individuals authorized by tax authorities to execute collection orders. 

(13) Other organizations, households, and individuals with state budget obligations. 

See more details in Circular No. 86/2024/TT-BTC, effective as of February 6, 2025. 

Vietnam’s Regulation on High School Graduation Exams from 2025 

On December 24, 2024, the Minister of Education and Training of Vietnam promulgated Circular No. 24/2024/TT-BGDDT on the High School Graduation Exam Regulation, applicable from 2025 onwards. 

The High School Graduation Exam Regulation is enclosed with Circular No. 24/2024/TT-BGDDT.

- The High School Graduation Exam Regulation provides for high school graduation exams (hereinafter referred to as the Regulation), including general provisions; exam organization and management; exam registration and preparation; printing-copying of question papers; invigilation, marking, appeal of exam results, and remarking and review; high school graduation assessment and issuance of certificates of completion of compulsory general education program; regulations on reports and storage; inspection, commendation, and handling of unexpected incidents and violations; implementation.

- The Regulation applies to high schools, continuing education centers, vocational-continuing education centers, and other education institutions that implement the high school education program (referred to as “high school”); Departments of Education and Training; higher education establishments; relevant organizations and individuals.

* High school graduation exam subjects from 2025

An exam shall have 3 examination sessions: 1 Literature examination session, 1 Mathematics examination session, and 1 optional subject examination session, including 2 of the following subjects: Physics, Chemistry, Biology, History, Geography, Economic and Legal Education, Informatics, Industrial-Oriented Technology (Industrial Technology), Agricultural-Oriented Technology (Agricultural Technology), and Foreign Language (English, Russian, French, Chinese, German, Japanese, and Korean). 

* Registration of high school graduation exam subjects from 2025

For high school graduation assessment, candidates shall register participation in the Literature examination session, the Mathematics examination session, and 1 optional subject examination session, including 2 of the following subjects: Physics, Chemistry, Biology, History, Geography, Economic and Legal Education, Informatics, Industrial Technology, Agricultural Technology, and Foreign language.   Candidates shall choose 2 subjects of the optional subject examination session from the subjects learned in 12th grade. Candidates may participate in a foreign language subject different from the one they are learning at general schools. 

Candidates subject to Points c and d Clause 1 Article 19 of the Regulation enclosed with Circular No. 24/2024/TT-BGDDT shall only register subjects at their option.  Regarding the optional subject examination session, candidates may choose up to 2 subjects. 

See more details in the High School Graduation Exam Regulation enclosed with Circular No. 24/2024/TT-BGDDT, effective as of February 8, 2025. 

Content of specialized inspections regarding Education and Training Divisions in Vietnam

On December 31, 2024, the Minister of Education and Training of Vietnam promulgated Circular No. 28/2024/TT-BGDDT on the content of specialized inspections in education and internal inspections in educational institutions.

According to the Circular, the content of specialized inspections regarding Education and Training Divisions is as follows:  

- The counseling for People’s Committees of districts shall be presented to the People’s Councils at the same level for decisions, plans, programs, and projects of educational development in their areas in conformity with the provincial educational development strategies and local socio-economic development plans. 

- Taking charge and cooperating with relevant agencies in providing presentations for People’s Committees of districts: 

+ Promulgation of guiding documents and implementation of legal documents on education; plans, programs, and projects on educational development under local management after receiving approval from competent authorities; plans to implement schemes to innovate general education programs and textbooks in districts in conformity with provincial plans; legal documents on documents under jurisdiction; operational suspension applicable to educational institutions according to decentralization;

+ Approval for schemes to re-organize and re-arrange educational institutions under local management in conformity with actual local conditions, meeting the conditions for educational quality assurance. 

- Taking charge and cooperating with relevant agencies in implementing the state management of People’s Committees of districts concerning education by decentralization of the Government of Vietnam. 

- Implementation of recruitment, use, and allowances for teachers, educational managers, and employees in public educational institutions affiliated with the People’s Committees of districts according to the law upon authorization. 

- Management of teaching and education activities inside and outside schools; directive on the implementation of education concerning ethics, lifestyle, and school safety; implementation of plans to implement schemes to innovate general education programs and textbooks; implementation and directive on the implementation of local educational communications. 

- Regular updates on information on teachers and educational managers under management to the educational database.  Adequate and timely implementation of regulations on annual reports on the announcement of educational fields of provinces under the management of People’s Committees of districts and Departments of Education and Training as per regulation. 

- Promulgation of directive documents under jurisdiction; dissemination, universalization, and education concerning the law on education.  

- Directive and implementation of the inspection and settlement of complaints and denunciations, prevention and combat against negativity, reports, statistical work, and educational announcements regarding educational institutions under the management of the People’s Committees of districts.

- Implementation of other tasks as per the law. 

See more details in Circular No. 28/2024/TT-BGDDT, effective as of February 10, 2025. 

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