Vietnam Extends Validity of Investment Circulars from March 2026

Vietnam’s Ministry of Finance has issued Decision No. 486/QĐ-BTC, announcing the list of circulars guiding the Law on Investment that will continue to be applied in whole or in part from March 1, 2026.

Ensuring Legal Continuity

As new guiding regulations for the updated Law on Investment have not been fully issued, the government allows certain existing circulars to remain effective. This measure aims to prevent disruptions to investment activities, especially foreign direct investment (FDI), during the transition period.

Circulars Partially 

Circular No. 03/2021/TT-BKHĐT will continue to apply partially, particularly for templates and reporting procedures related to investment activities.

However, several specific forms under this circular will no longer be applicable.

Fully Applicable Circulars

Several circulars will remain fully valid, including:

• Circular No. 02/2022/TT-BKHĐT on monitoring and evaluation of foreign investment
• Circular No. 25/2023/TT-BKHĐT amending reporting templates
• Circular No. 06/2025/TT-BKHĐT on special investment procedures

These circulars will remain effective until replaced by new regulations.

Effective Date

According to Decision 486/QĐ-BTC, the above provisions take effect from March 1, 2026, and will remain in force until a complete new legal framework is issued.

This policy helps maintain a stable investment environment and supports businesses adapting to regulatory updates in Vietnam.

References:

• Original article: https://thoibaotaichinhvietnam.vn/cong-bo-cac-thong-tu-huong-dan-luat-dau-tu-tiep-tuc-duoc-ap-dung-mot-phan-hoac-toan-bo-195181.html
• Legal document: https://thuvienphapluat.vn/van-ban/Dau-tu/Quyet-dinh-486-QD-BTC-2026-cong-bo-Thong-tu-huong-dan-Luat-Dau-tu-tiep-tuc-duoc-ap-dung-700515.aspx