7 outstanding new policies taking effect in August 2025

1. Decree 188/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Health Insurance, effective from August 15, 2025.

Accordingly, the time when the Children's Health Insurance Card is valid is specified as follows:

• Children born on or before September 30: From the date of birth to September 30 of the year the child is 72 months old.
• Children born after September 30: From the date of birth to the last day of the month the child is 72 months old.

For students paying annual health insurance, the validity of the health insurance card is as follows:

• Grade 1 students: From October 1st of the first year of primary school; from the last day of the month the child is 72 months old if born after September 30th;
• Grade 12 students: From January 1st to September 30th of that year. Grade 12 students are encouraged to pay for health insurance and enjoy the support until December 31st of the final school year to ensure continuous health insurance benefits, without having to repay the support fund in case of change of subject.

2. Supplementing regulations on capital sources and assets for public investment from August 1, 2025

The National Assembly passed the Law on Management and Investment of State Capital in Enterprises, No. 68/2025/QH15, effective from August 1, 2025, adding many new regulations on capital sources and assets for capital investment.

Specifically, Article 11 of the Law on Management and Investment of State Capital in Enterprises 2025 has added provisions on capital sources and assets for capital investment, including:

• State budget.
• Public property.
• Development Investment Fund; Charter Capital Supplement Reserve Fund; Profit after tax retained to increase charter capital; Dividends distributed in shares; Share Capital Surplus.
• Other legal sources of capital.

This is a new regulation that the Law on Management and Use of State Capital Invested in Production and Business at Enterprises, No. 69/2014/QH13 does not stipulate.

3. Supplementing regulations on business priority in customs from August 15, 2025

This is the content stipulated by the Government in Clause 4, Article 1 of Decree 167/2025/ND-CP, effective from August 15, 2025.

Accordingly, enterprises are exempted from post-clearance inspection at customs headquarters except in cases where there are signs of violations of customs laws and other legal provisions related to export and import management.

In addition, other priority regimes are implemented according to Article 43 of the Customs Law and are given priority by customs authorities, port and warehouse business agencies to carry out cargo delivery procedures first, and to be given priority for inspection and supervision first.

In case goods are subject to specialized inspection, enterprises are allowed to bring imported goods to the enterprise's warehouse for storage while awaiting specialized inspection results, except in cases where specialized inspection laws stipulate that goods must be inspected at the border gate.

If goods must be inspected by a specialist at the border gate, they will be given priority for inspection.

4. Documents and papers exempted from consular legalization from August 3, 2025

This content is amended and supplemented in Clause 7, Article 1 of Decree 196/2025/ND-CP amending and supplementing consular certification and consular legalization, effective from August 3, 2025.

Accordingly, documents exempted from consular legalization include:

- Papers and documents are exempted from consular legalization according to international treaties to which Vietnam and the foreign country concerned are members, or according to the principle of reciprocity.

- Papers and documents are transferred directly or through diplomatic channels between competent authorities of Vietnam and competent authorities of foreign countries.

- Papers and documents are exempt from consular legalization according to the provisions of Vietnamese law.

- Foreign papers and documents that are not required to be consularly legalized by a competent State agency of Vietnam on the basis that the agency itself determines the authenticity of such papers and documents.

In which, in the old regulation, papers and documents that the receiving agency of Vietnam or of a foreign country does not require consular legalization or consular certification in accordance with the corresponding legal regulations of Vietnam or of a foreign country.

5. How to pay electronic tax on imported, exported and transit goods from August 7, 2025

Procedures for electronic transactions in the field of tax for exported, imported, and transit goods and means of transport exiting, entering, and transiting from August 7, 2025 are prescribed by the Ministry of Finance in Circular 51/2025/TT-BTC.

Pursuant to Articles 7, 8, 9 and 10 of Circular 51/2025/TT-BTC, taxpayers can use the following methods to pay taxes electronically:

• Through the Customs Electronic Payment Gateway.
• Through banks, payment intermediary service providers coordinate collection.
• Through the bank to coordinate collection and have collection authorization with the State Treasury.
• Through banks or payment intermediary service providers that have not coordinated collection with customs authorities.

6. Issue a series of adoption book and document templates from August 4, 2025

The Ministry of Justice issued Circular 10/2025/TT-BTP amending and supplementing the recording, use, management and storage of adoption books, forms, and records, effective from August 4, 2025.

Accordingly, the new Book and document forms applied from August 4, 2025 include:

• 2 Book samples.
• 6 forms of documents used for domestic adoption registration.
• 19 sample documents used for registration of adoption involving foreign elements.
• 7 common documents for domestic adoption registration and international adoption registration.
• Electronic copy of Domestic Adoption Certificate.

In particular, information in application forms and declarations is also used to build interactive electronic forms when State management agencies provide online public services. The person performing administrative procedures signs a digital signature on the application form and electronic declaration.

7. Salary of people mobilized for civil defense training from August 23, 2025.

Decree 200/2025/ND-CPRegulations on salaries, wages, meal allowances, and special allowances for people mobilized for training, coaching, drills, and performing civil defense tasks, effective from August 23, 2025. Specifically:

People who do not receive salary from the State budgetWhen mobilized according to the decision of the competent authority, will receive: Labor day allowance; Meal allowance; Special allowance.

People receiving salaries from the State budgetWhen mobilized for civil defense duties, the agency or organization where they are working will fully pay them: Salary; Benefits; Travel allowance; Train fare; Regional allowance or working regime in a toxic environment, if any.

For contract workers, the participation period will: Temporarily suspend the performance of the labor contract; Enjoy salary and allowance regimes according to regulations. The above expenses are included in the regular operating budget of the agency or unit.

People working at non-budgetary enterprises and organizationsWhen mobilized for civil defense tasks, the mobilizing agency will pay: Labor day allowance; Meal allowance; Special allowance; Other benefits for those who do not receive salary from the State budget when mobilized according to the decision of the competent authority.