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The Office of the National Assembly published Consolidated Document No. 41/VBHN-VPQH on March 31, 2026, consolidating the provisions of the Accounting Law.
This latest consolidated text of the Accounting Law 2026 encompasses the following documents:
- The 2015 Accounting Law (effective from January 1, 2017).
- The 2019 Law on Tax Administration (effective from July 1, 2020).
- Law No. 56/2024/QH15 amending and supplementing a number of articles of the Law on Securities, the Accounting Law, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations (effective from January 1, 2025).
- The 2025 Law on Tax Administration (effective from July 1, 2026).
