2026 POLICY UPDATES: INSURANCE - TAXATION, ACCOUNTING - PUBLIC INVESTMENT
A summary of key changes taking effect in 2026 that businesses, project owners, and project management boards should be aware of: the new base salary, the 2025 Law on Tax Administration, Circular 99/2025/TT-BTC, Decree 193/2026/NĐ-CP, and new thresholds for direct contractor appointment. 2026 will see the simultaneous entry into force of numerous new legal instruments concerning insurance, tax and accounting, and public investment—with many taking effect specifically from July 1, 2026. The specialized team at APA has compiled a list of points that businesses, project owners, and project management boards should review during the fourth quarter of 2026.