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New Policies Effective from October 2025

Starting October 2025, several key policies officially take effect, covering finance, education, healthcare, and social management.
New Policies Effective from October 2025

End of State Monopoly on Gold Bullion

From October 10, Decree 232/2025 (amending Decree 24/2012) comes into force, abolishing the State’s monopoly on producing and importing raw gold for bullion. Commercial banks and qualified enterprises may now apply for licenses from the State Bank of Vietnam to produce gold bullion.

Gold bullion production is classified as a conditional business activity. Licensed enterprises must disclose product standards, provide warranties, maintain data connections with the State Bank, and ensure compliance. Additionally, all gold transactions worth VND 20 million or more per day must be conducted via bank accounts.

Abolition of School Expulsion as a Disciplinary Measure

Circular 19/2025 from the Ministry of Education and Training (effective October 31) changes the framework for student rewards and discipline. The new rules emphasize respect, fairness, and compassion, and prohibit any form of punishment involving violence, humiliation, or actions harmful to students’ physical or mental well-being.

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Expulsion, which was previously allowed for up to one year, is now abolished. Depending on the education level, disciplinary measures are limited to reminders, apologies, warnings, or written self-reflections. Schools are also required to provide counseling, monitoring, and support activities to help students recognize and correct inappropriate behavior.

Single Women Allowed to Undergo IVF

From October 1, Decree 207/2025 takes effect, granting single women the right to undergo in vitro fertilization (IVF) if they wish.

The decree stipulates that sperm, eggs, and embryos may only be donated at licensed facilities, and all donations must remain anonymous between donor and recipient. Each donation may be used for only one woman or one couple. The regulation also details medical conditions, documentation requirements, and circumstances under which surrogacy for humanitarian purposes is permitted.

Exemptions on Customs Fees and Transit Charges

From October 12, Circular 86/2025/TT-BTC comes into force, exempting customs fees and transit charges for certain categories. These include humanitarian aid, non-refundable aid, tax-exempt gifts, personal belongings within duty-free allowances, cross-border trade by border residents, vehicles of border residents registered in monitoring books, and goods/vehicles covered under international treaties or government commitments.

Implementation of Global Minimum Corporate Income Tax

Decree 236/2025/ND-CP (effective October 15) enforces the global minimum corporate income tax rules to counter tax base erosion.

The tax applies to entities within multinational groups with consolidated annual revenues of at least €750 million in at least two of the four fiscal years preceding the tax year. For newly established groups, the threshold applies if they have achieved €750 million in revenue in at least two fiscal years within their first four years of operation.

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