Prime Minister Le Minh Hung chaired the August 2026 Government thematic session on lawmaking, giving opinions on 11 draft laws and one draft resolution expected to be submitted to the National Assembly for consideration and approval at the second session of the 16th National Assembly. 

Multiple important draft laws in the financial sector

In the financial sector, the Government considered the Law Amending and Supplementing a Number of Articles of the Law on Non-Agricultural Land Use Tax and the Law on Corporate Income Tax; the Law Amending and Supplementing a Number of Articles of the Law on Natural Resource Tax; the Law Amending and Supplementing a Number of Articles of the Law on Securities; and the Law Amending and Supplementing a Number of Articles of the Law on Accounting and the Law on Independent Audit.

Regarding the draft Law Amending and Supplementing a Number of Articles of the Law on Non-Agricultural Land Use Tax and the Law on Corporate Income Tax, the Prime Minister requested a thorough review of each policy to ensure consistency between tax legislation and relevant laws, particularly those on land and education. Policies directly related to the financial obligations of organizations and individuals must undergo a comprehensive impact assessment and provide clear, transparent, feasible and easy-to-apply provisions. At the same time, appropriate preferential tax policies for enterprises providing school meals should be studied.

Regarding the Law Amending and Supplementing a Number of Articles of the Law on Natural Resource Tax, the Prime Minister requested consistency and coherence between legislation on natural resources, geology and minerals and other relevant legal provisions. Provisions on taxable subjects, taxable output, taxable prices and natural resource tax rates should be reviewed toward greater transparency, feasibility and effectiveness; at the same time, decentralization and delegation of authority should be strengthened, administrative procedures reduced, and the effectiveness of state management of natural resources and minerals improved.

For the Law Amending and Supplementing a Number of Articles of the Law on Securities, the key requirement is to continue reducing and simplifying administrative procedures and facilitating businesses and investors; at the same time, regulations should be further developed to ensure the securities market develops safely and transparently and becomes an effective capital mobilization channel for the economy, without creating legal gaps or affecting investors' lawful rights and interests.

Regarding the Law Amending and Supplementing a Number of Articles of the Law on Accounting and the Law on Independent Audit, the Prime Minister emphasized the need to ensure consistency with the legal system, enhance transparency and feasibility, and strengthen the effectiveness and efficiency of state management and fiscal discipline. The amended provisions should also focus on addressing practical difficulties and obstacles, particularly in the electronic environment.

Amending the Law on Social Insurance (SI) toward broader coverage and ensuring safety of fund

In SI, the Government gave its opinion on the Law Amending and Supplementing a Number of Articles of the Law on SI.

The Prime Minister requested a review of the amended provisions concerning individuals, participating in social insurance in order to further expand coverage, in line with international practices and development trends. Policies should be designed to be clear, stable and feasible, while facilitating participation of workers, employers and implementation from relevant agencies.

The Prime Minister also requested a review of provisions concerning the SI  Management Council and the study and further refine of relevant regulations to ensure the safety and maximize the effectiveness of the SI Fund, while ensuring openness and transparency in the management and use of the fund.

These requirements are set within the overall orientation of improving the legal system toward greater coherence, consistency and feasibility, linked with reforming management methods, promoting decentralization and delegation of authority, advancing digital transformation and simplifying administrative procedures.

Ensuring laws are implemented immediately upon taking effect

Concluding the session, Prime Minister Le Minh Hung requested ministers and heads of sectors to directly oversee the fullest possible incorporation of opinions from Government members, the appraisal opinions of the Ministry of Justice and the conclusions of the session; and to continue conducting thorough reviews to ensure the constitutionality, legality, consistency, coherence and feasibility of the draft laws.

The Prime Minister also requested ministries and sectors to proactively review effective dates, transitional provisions and matters to be regulated in detail, while simultaneously preparing implementing guidance documents, thereby ensuring that no legal gaps arise and that the laws can be implemented immediately after taking effect.

For the second session of the 16th National Assembly, expected to take place in October 2026, the Government is expected to submit around 40 draft laws and resolutions, with that adjustment and additions possible. Therefore, the Prime Minister requested ministries and sectors to urgently complete the dossiers and proactively begin preparations early, ensuring the quality and timeliness of submissions to the National Assembly.

The Government's simultaneous consideration of draft laws on taxation, securities, accounting, auditing and amendments to the Law on SI demonstrates that continued institutional and legal reform is being placed at the center of policy priorities, toward building a coherent, transparent and feasible legal system that both creates momentum for economic development and ensures the lawful rights and interests of people and businesses as well as social security./.