Legal Update 03/2026

ENTERPRISE - COMMERCE

Decree No. 69/2026/ND-CP dated March 6, 2026 of the Government

Amending and supplementing a number of articles of Decree No. 106/2025/ND-CP dated May 15, 2025 of the Government on administrative penalties in the fields of fire prevention, firefighting, rescue, and salvage.

Decree No. 69/2026/ND-CP was issued to amend and supplement a number of articles of Decree No. 106/2025/ND-CP regarding administrative penalties in the fields of fire prevention, firefighting, rescue, and salvage. One notable key update is the clarification of responsibilities for organizations and individuals operating within a facility, as well as tenants, borrowers, and temporary residents of residential property; accordingly, these entities will face penalties corresponding to their responsibilities as prescribed by law. Notably, the Decree stipulates that for multiple repeated administrative violations of the same fault within the same facility, penalties will not be imposed separately for each instance; instead, a single penalty will be applied along with aggravating circumstances. Additionally, violation processing procedures on electronic platforms are officially implemented in accordance with current regulations on the enforcement of the Law on Handling of Administrative Violations.

Regarding technical regulations and the statute of limitations, the Decree provides detailed guidance on determining the end point of a violation to calculate the statute of limitations for administrative penalties concerning activities such as professional training, design approval, and fire safety acceptance testing. Specific fine amounts are also set for various violations; for example, a fine ranging from VND 6,000,000 to VND 8,000,000 is imposed for assigning individuals to perform fire prevention, firefighting, rescue, and salvage duties without official notification of their training results. Violations concerning inspection records, compulsory fire and explosion insurance, or failure to assign personnel to work with inspection teams have also been amended and supplemented regarding both fine amounts and remedial measures, such as compelling the purchase of insurance or the presentation of required records. For equipment provisioning and emergency exit safety, the Decree tightens requirements on maintaining and installing fire alarm and firefighting systems, as well as fire-rated assemblies like fire doors, walls, and curtains. Failure to maintain required fire safety clearance distances between structures may result in a fine ranging from VND 20,000,000 to VND 25,000,000. Additionally, supplementary penalties—such as temporary suspension of operations for 1 to 12 months—are strictly applied to serious violations regarding acceptance testing or exit safety. Finally, the Decree expands and clearly delineates the sanctioning authority of various functional forces, including Chairpersons of People’s Committees at all levels, the People’s Public Security, Border Guard, Forest Protection, Fisheries Resources Surveillance, Coast Guard, and specialized Inspectorates. Notably, new authority has been granted to heads of specialized state management agencies, such as Directors of the Departments of Construction, Industry and Trade, and Agriculture and Environment, within their respective scope of management. The Decree takes effect on April 20, 2026, accompanied by specific transitional provisions to address violations occurring before and after its effective date.

Decree No. 101/2026/ND-CP dated March 31, 2026, of the Government

Detailing a number of articles and measures for implementation guidelines of the Law on Technology Transfer.

This Decree establishes a detailed legal framework to manage and promote technology transfer activities in Vietnam, focusing on key pillars including: technology classification, technology assessment in investment projects, pricing and payment mechanisms, along with measures to support the development of the science and technology market. Accordingly, the Government has issued three important technology lists—encouraged for transfer, restricted from transfer, and prohibited from transfer—to serve as a basis for implementing incentive policies or regulatory controls.

Regarding assessment work, the Decree clearly stipulates the authority and procedures for investment projects that use technologies restricted from transfer or pose a risk of adverse environmental impacts. Depending on the scale and funding sources, the assessment will be conducted by the State Assessment Council, the Ministry of Science and Technology, sector-managing ministries, or Provincial People's Committees. Investors are responsible for providing detailed explanations regarding the technology scheme, potential risks, and control measures in the project dossier, while taking full responsibility for the accuracy of this information. In commercialization activities, the Decree allows parties to freely agree on pricing and flexible payment methods, such as lump-sum payments, payments based on a percentage of net revenue or pre-tax profits, or capital contributions using the technology's value. However, for technology utilizing state funds or transferred between related parties, valuation must be conducted through professional valuation consulting to ensure transparency and prevent tax losses. To promote innovation, the State is implementing various support measures, such as purchasing and disseminating technologies for public benefit, supporting intermediary organizations and technology exchanges, as well as providing incentives for projects focused on decoding and mastering imported technology. The Ministry of Science and Technology serves as the focal point for unified management, leading the establishment of a national database and coordinating inspection and supervision of compliance with technology transfer laws nationwide.

Decree No. 100/2026/ND-CP dated March 31, 2026, of the Government

Amending and supplementing a number of articles of Decree No. 65/2023/ND-CP dated August 23, 2023, of the Government detailing a number of articles and measures to implement the Law on Intellectual Property regarding industrial property, protection of industrial property rights, rights to plant varieties, and state management of intellectual property, as amended and supplemented by Decree No. 15/2026/ND-CP dated January 14, 2026, and Decree No. 33/2026/ND-CP dated January 21, 2026, of the Government.

Decree No. 100/2026/ND-CP was issued to amend and supplement a number of articles of Decree No. 65/2023/ND-CP on the implementation of the Law on Intellectual Property. The core focus of this Decree centers on modernizing state management through digital transformation and establishing a legal framework for new intellectual property subject matters arising from modern technology.

One of the most prominent new points is the regulation on industrial property rights for subject matter created using Artificial Intelligence (AI) systems. Accordingly, rights to inventions, industrial designs, or layout designs are only established if humans make a significant contribution to the creative process, including identifying the problem, selecting input data, and refining the final output from the AI system. In parallel, the Decree also establishes a mechanism for resolving conflicts when a subject matter is protected by multiple different types of intellectual property rights, prioritizing the protection of previously arisen or established rights to avoid consumer confusion and ensure economic value for rights holders. In terms of management and commercialization support, the Decree requires the development of synchronized national database systems, including a database on industrial property, an information system for geographic indication management, and particularly a database on intellectual property transaction prices. These systems serve not only for searching and rights establishment but also for valuing intellectual property assets in civil transactions, capital contributions, or loan collateral. Rights enforcement is also enhanced by automating operational procedures to detect and handle online infringements using big data analytics technology. Finally, the Decree perfects the organizational apparatus and administrative procedures related to industrial property agents and assessors. The new regulations detail the professional examination process, issuance of practice certificates, and standards for training institutions specializing in industrial property and plant variety assessment. The State also commits to guaranteeing annual funding for management activities, application processing, and support for organizations and individuals in protecting intellectual property rights, with special priority given to startups and strategic technology sectors.

INVESTMENT - CONSTRUCTION

Decree No. 96/2026/ND-CP dated March 31, 2026, of the Government detailing and guiding the implementation of a number of articles of the Law on Investment.

Decree No. 96/2026/ND-CP was issued on March 31, 2026, to detail and guide the implementation of many important provisions of the Law on Investment No. 143/2025/QH15. The core content of the Decree focuses on detailing business investment conditions, market access procedures for foreign investors, investment guarantees and incentive measures, as well as administrative procedures related to investment activities in Vietnam.

Regarding investment guarantees and incentives, the Decree clearly identifies the State's guarantee methods for critical infrastructure projects or projects subject to the approval authority of the National Assembly and the Prime Minister, including support for foreign currency balancing. Notably, the mechanism for guaranteeing investment incentives in the event of legal changes is detailed, allowing investors to continue enjoying former incentives or propose compensatory measures if new regulations diminish their benefits. Projects meeting multiple different incentive criteria may elect to apply the highest incentive level, while the right to inherit incentives is also guaranteed during corporate reorganization or project transfers. Regarding business line management, the Decree clearly delineates the lists of narcotics, toxic chemicals, and wild fauna and flora specimens prohibited from business, except for special cases serving research, medical, or national defense purposes under Government regulations. For conditional business lines, the Ministry of Finance is responsible for leading the review, compilation, and public disclosure of these conditions on the National Enterprise Registration Portal to ensure transparency. Foreign investors enjoy market access equivalent to domestic investors, except for business lines on restricted lists or those not yet committed to under international treaties. Regarding procedures and processes, the Decree promotes digitalization through the National Investment Information System and the use of digital signatures in electronic dossiers. Dossier receipt and processing procedures are standardized with specific deadlines for inter-agency consultations and responses to investors. The Decree also details procedures for investment policy approval, project adjustments (such as changes in objectives, land area scale, or implementation schedules), and special cases such as project division, separation, merger, or the use of land use rights as capital contributions. Additionally, a mechanism for resolving difficulties and preventing international investment disputes is established to protect the legitimate rights and interests of investors.

BIDDING - COMPETITION

Decree No. 102/2026/ND-CP dated March 31, 2026, of the Government

Amending and supplementing a number of articles of Decree No. 75/2019/ND-CP dated September 26, 2019, of the Government on administrative penalties in the field of competition.

Decree No. 102/2026/ND-CP focuses on perfecting additional penalty forms and remedial measures, particularly adding regulations that compel full compliance with conditions set forth in economic concentration decisions and mandate the truthful provision of information and documents.

Regarding fine amounts, the Decree specifies a fine range from VND 100,000,000 to VND 200,000,000 for cases where enterprises have zero revenue, or where parties to an economic concentration do not operate in the same relevant market and are not part of the same supply chain. For the failure to notify an economic concentration, the fine may reach up to VND 2,000,000,000, depending on the enterprise's total assets or revenue in the Vietnamese market, while strictly ensuring it does not exceed 5% of total revenue in the relevant market. The method for determining specific fine amounts is also detailed based on the principle of using the median of the penalty range, then adjusting upward or downward depending on the number of corresponding aggravating or mitigating circumstances. The Decree also tightens management over violations regarding the provision of information and documents during investigations. Acts of providing false or dishonest information or concealing documents are subject to fines ranging from VND 20,000,000 to VND 50,000,000. In particular, the National Competition Commission is empowered to revoke assessment results or decisions on economic concentration if information discrepancies resulting from fraudulent acts by the filing parties are discovered. The authority to draft administrative violation records is expanded to include Competition Case Investigators, Hearing Clerks, and personnel assigned to dossier assessment tasks. In addition, the Decree modernizes enforcement procedures by permitting fine payments via the National Public Service Portal or electronic payment services, and establishes specific provisions for handling violations in the digital environment. The Decree takes effect on May 20, 2026. Violations occurring before the effective date that are currently being processed or are ongoing will be governed by the provisions of this Decree. However, decisions already issued that are currently under appeal will continue to be governed by Decree No. 75/2019/ND-CP.

LAND - HOUSING

Decree No. 70/2026/ND-CP dated March 09, 2026, of the Government detailing a number of articles of the Law on Planning.

Decree No. 70/2026/ND-CP clearly defines the scope of regulation and applicable subjects for agencies, organizations, and individuals participating in all stages of the planning process, from formulation and assessment to implementation and evaluation. One of the key contents is the specific regulation on the timeframe for formulating various types of plans: no more than 24 months for the national master plan, national marine spatial plan, and national land use plan, while sectoral plans, regional plans, and provincial plans must not exceed 18 months.

The Decree also establishes strict principles and procedures for resolving conflicts between different types of plans, prioritizing plans of national importance, those related to national defense and security, or special public investment projects. Regarding resource mobilization, the Decree permits the acceptance of support from domestic and foreign organizations and individuals in the form of monetary donations, research results, or assistance in organizing workshops and training sessions. However, the utilization of these resources must adhere to the principles of voluntariness, openness, and transparency, and foreign support is strictly prohibited for plans involving state secrets or national security. Furthermore, the Decree sets stringent professional capacity standards for consulting organizations and lead experts involved in plan formulation, requiring a specific number of years of experience and track records commensurate with the planning level being undertaken. Decree No. 70/2026/ND-CP details the process for formulating, assessing, and approving sectoral plans, while establishing a deadline to publicly announce plans no later than 10 working days after approval. The content of plans ranging from the national to provincial levels must include analyses, current state evaluations, trend forecasts, goal determinations, and proposed implementation solutions, complete with planning diagram and map systems adhering to the VN-2000 national technical standard. The national planning information and database system is also clearly regulated regarding responsibilities for construction and operation to ensure seamless connectivity and data sharing across ministries, sectors, and localities. Finally, the Decree provides guidance on inspecting and evaluating planning implementation and outlines simplified procedures for plan adjustments when necessary. Evaluation contents focus on the implementation status of goals, targets, and progress of key projects, as well as proposed solutions to improve efficiency. Dossiers for adjustments under simplified procedures must undergo broad consultation with relevant agencies and be publicly posted on the national information system prior to submission to the competent authority for decision.

Circular No. 19/2026/TT-BNNMT dated March 30, 2026, of the Ministry of Agriculture and Environment

On technical regulations for integrating the contents of cadastral mapping, land registration, cadastral dossier compilation, and the establishment of the national land database.

This Circular provides technical regulations for integrating four core contents, including: cadastral mapping, registration of land and land-attached assets, compilation of cadastral dossiers, and establishment of cadastral databases. The applicable subjects of the Circular range from state management agencies for land and Land Registration Offices at all levels to land users and organizations and individuals carrying out surveying and database establishment activities. The core principle of this integration is to concurrently perform registration steps, dossier compilation, and data creation right during the detailed land plot surveying process, ensuring consistency, avoiding work overlap, and optimizing costs based on current economic-technical norms.

During the implementation phase, the project owner is responsible for formulating coordination plans among all parties, while the construction contractor serves as the lead entity—ranging from coordinating with local authorities to announce surveying activities to directly collecting legal dossiers from citizens. A prominent highlight is that office processing must be performed on the same day following field surveys, including updating spatial data, generating a nationally unique land plot identifier code, and cross-checking unstructured data with the Land Registration Office for digital signing and immediate integration into the national land information system. Agencies such as the Department of Agriculture and Environment, the Land Registration Office, and Commune-level People's Committees each bear specific responsibilities in monitoring quality, standardizing data, and executing integrated administrative procedures that utilize digital signatures and electronic dossiers. On the technical side, the Circular provides detailed guidance on creating the Land Plot Identifier Code based on geographic location in the international WGS84 coordinate system via the GeoHash algorithm using a unique 12-character string. This process comprises steps from identifying the land plot's representative point using the Polygonlabel algorithm to converting coordinates from the VN-2000 system to WGS84 and updating the database. Additionally, the Circular provides a detailed checklist of quality inspection items for deliverables—ranging from cadastral networks and cadastral maps to land registers, electronic cadastral registers, and unstructured data—to ensure the accuracy and synchronization of the land data system. Finally, the Circular stipulates its effective date as of March 30, 2026, while repealing and amending several relevant provisions in previous Circulars of the Ministry of Natural Resources and Environment to align with the new management model. For ongoing projects, the Circular allows for continued execution under former designs or conversion to the integrated model if eligible, ensuring a smooth transition without disrupting local land management operations.

LABOR - WAGES

Decree No. 105/2026/ND-CP dated March 31, 2026, of the Government

Detailing and guiding the implementation of a number of articles of the Law on Trade Unions regarding trade union finances.

Decree No. 105/2026/ND-CP establishes its scope of regulation, including provisions on the methods, deadlines, and sources for trade union fee contributions; cases of exemption, reduction, or temporary suspension of contributions; the management and use of trade union funds by workers' organizations at enterprises; as well as state budget support items. Applicable subjects of the Decree include enterprises, public service units not receiving 100% of their salary from the state budget, cooperatives, cooperative unions, and agencies, organizations, and units employing labor, along with trade unions at all levels and workers' organizations at enterprises.

Regarding contribution methods and sources, the Decree stipulates that most entities must make contributions on a monthly basis at the same time as compulsory social insurance payments. Exceptionally, organizations and enterprises operating in agriculture, forestry, fisheries, and salt production may register to contribute once every 3 months in line with their production cycles. Contribution sources are accounted for as operating expenses of the entity; among these, partially self-financed public service units may combine funding from the state budget, revenue from public services, and other lawful revenue sources. The Decree also clearly defines late payment as passing the prescribed deadline, and non-payment as an entity failing to deduct and remit funds or making incomplete contributions 60 days after the deadline. Another key content involves financial support policies from the state budget. The central budget supports the Vietnam General Confederation of Labor with items such as international membership fees, operating expenses for affiliated public service units, science and technology tasks, cadre training, and national target programs. Similarly, local budgets support provincial-level Trade Unions with corresponding contents regarding public service activities, training, and local development investment. The management of this support funding must strictly adhere to budget decentralization principles, ensure correct usage and thriftiness, and undergo inspection by financial authorities and the State Treasury. For enterprises facing hardship, the Decree provides mechanisms for exemptions, reductions, and temporary suspensions of trade union fee contributions. Entities undergoing dissolution or bankruptcy may be considered for exemptions from unpaid amounts. Cases experiencing hardship due to natural disasters, fires, epidemics, or economic fluctuations leading to large-scale workforce reductions (from 30% or based on specific labor scale thresholds) may receive up to a 20% reduction in contribution rates for no more than 6 months. Additionally, if an enterprise must temporarily suspend production and business operations for 30 days or more or suffers asset damage exceeding 50%, it may temporarily suspend trade union fee contributions for up to 12 months. Finally, the Decree regulates the distribution and use of trade union funds for workers' organizations at enterprises. Upon lawful registration, these organizations will receive base-level allocations calculated according to the actual contribution ratio of their members. The utilization of these funds must serve purposes such as representing and protecting workers' rights and providing training, while being publicly disclosed and transparent on an annual basis to members.

FINANCE - BANKING

Decree No. 84/2026/ND-CP dated March 25, 2026, of the Government

Amending and supplementing a number of articles of the Government's Decrees in the field of public debt management.

Decree No. 84/2026/ND-CP was promulgated to amend and supplement a number of articles of previous Decrees in the field of public debt management, including the following key points:

First, the Decree adjusts regulations on the granting and management of Government guarantees under Decree No. 91/2018/ND-CP. A notable new highlight is the condition for enterprises applying for guarantees: enterprises must not have incurred losses in the 3 most recent consecutive years, except in cases where they are rated by international credit rating agencies as equivalent to or one notch lower than the national credit rating. The Decree also clearly stipulates that the annual Government guarantee limit is a target within the public debt borrowing and repayment plan, formulated by the Ministry of Finance and submitted to the Prime Minister for approval. For policy banks, the actual guarantee amount within the year must not exceed the approved limit. Next, the Decree amends regulations on local government debt management under Decree No. 93/2018/ND-CP. The amendments focus on ensuring that local 5-year and annual borrowing and repayment plans fall within the debt ceiling and outstanding debt limits prescribed by the Law on the State Budget. The Decree adds provisions on the issuance of local government bonds, including green bonds, requiring localities to report the list of projects utilizing funds from this source in accordance with environmental protection laws. Sources for principal repayment are also clarified, including borrowed funds used for principal repayment, local budget revenues, budget surpluses, and excess revenue receipts. In addition, contents regarding public debt management operations under Decree No. 94/2018/ND-CP are updated. The Decree redefines public debt management tools, including debt safety indicators, as well as 5-year and annual borrowing and repayment plans. An important requirement is that the Ministry of Finance must report monthly to the Prime Minister on capital mobilization, public debt repayment, and capital market conditions. At the same time, the annual public debt borrowing and repayment plan must be publicly disclosed on the Ministry of Finance's website in both Vietnamese and English no later than 15 working days after approval. Finally, the Decree amends regulations on the on-lending of Government ODA loans and foreign preferential loans under Decree No. 97/2018/ND-CP. On-lending sub-borrowers include Provincial People's Committees, public service units, and enterprises. The Decree provides detailed regulations on on-lending ratios for each group of sub-borrowers; for instance, localities that do not receive balance-supplementing transfers from the central budget have an on-lending ratio of 50% (except Hanoi and Ho Chi Minh City, which are at 100%). Furthermore, regulations regarding appraisal dossiers, collateral asset management, and periodic reporting responsibilities of sub-borrowers are tightened to ensure debt repayment capacity and minimize credit risk.

TAXES - FEES

Circular No. 20/2026/TT-BTC dated March 12, 2026, of the Ministry of Finance

Detailing a number of articles of the Law on Corporate Income Tax and the Government's Decree No. 320/2025/ND-CP dated December 15, 2025 detailing a number of articles and measures to organize and guide the implementation of the Law on Corporate Income Tax.

Circular No. 20/2026/TT-BTC serves as a guiding document that helps enterprises accurately grasp the procedures for declaring and paying corporate income tax in accordance with the latest regulations of the Ministry of Finance. A practical highlight of this Circular is the standardization of dossier checklists for deductible expenses, with a special focus on investment activities in human resources and technology, such as vocational training for workers, research and development (R&D), and digital transformation. Furthermore, the Circular provides specific dossier guidance for expenses related to greenhouse gas emission reduction (Net Zero), enabling enterprises to participate in the green economy while optimizing their tax obligations.

To thoroughly resolve issues regarding the timing of tax payments, the Circular fixes clear revenue recognition milestones for specific sectors, such as: the date of ownership transfer for export goods, the time of work volume acceptance for the construction industry, or the date of meter reading confirmation for electricity and water supplies. This regulation helps enterprises avoid the risk of late payment penalties due to misunderstanding the revenue recognition timeline. At the same time, the Circular tightens tax management for foreign contractors and businesses operating on digital and e-commerce platforms to ensure that all income sources generated in Vietnam are managed fairly and transparently. The Circular strongly promotes corporate autonomy by allowing entities to self-determine their eligibility for tax incentives, exemptions, reductions, and deductible losses upon finalization. However, this entitlement comes with strict accountability requirements; enterprises are obliged to retain complete dossiers, vouchers, and original documents for inspection and audit purposes. This shift not only reduces burdensome administrative procedures but also demands that enterprises enhance their self-discipline and professionalism in financial management to avoid unnecessary back-taxes and penalties.

Circular No. 21/2026/TT-BTC dated March 17, 2026, of the Ministry of Finance

Amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.

Circular No. 21/2026/TT-BTC was issued by the Ministry of Finance to amend and supplement a number of articles of Circular No. 80/2021/TT-BTC, focusing on updating tax administration regulations to align with the new legal framework on Land and Corporate Income Tax. The core content of this Circular provides detailed specifications regarding dossier components for land rental fee exemptions and reductions across various specific eligible subjects, while also adjusting the financial mechanism for tax collection authorization.

Regarding dossiers for land rental fee exemptions and reductions, the Circular provides detailed guidance for four main target groups, including: agricultural land lessees who suffer damage due to natural disasters or fires; business entities forced to temporarily suspend operations due to force majeure events; entities employing ethnic minority workers in areas with particularly difficult socio-economic conditions; and organizations employing persons with disabilities. A notable highlight is the acceleration of digital transformation in administrative procedures, whereby taxpayers are not required to submit documents issued by state authorities if such data has already been fully integrated into national databases and accessible to tax authorities. In addition, the Circular readjusts the budget allocation for authorized tax collection, empowering the Director of the provincial Tax Department to decide specific spending levels suitable for each locality, provided that the average rate does not exceed 6% of total collections. Furthermore, this document repeals Article 60 of Circular No. 80/2021/TT-BTC and replaces corporate income tax declaration forms for real estate transfers (Form No. 02/TNDN) and capital transfers by foreign enterprises (Form No. 05/TNDN). Finally, the Circular establishes important transitional provisions, particularly guiding the processing of dossiers during the period when local authorities have not yet issued new administrative procedures on land pursuant to Decree No. 50/2026/ND-CP.

Circular No. 32/2026/TT-BTC dated March 27, 2026, of the Ministry of Finance

Guiding value added tax, corporate income tax, and personal income tax on transactions, transfers, and trading of crypto assets.

Circular No. 32/2026/TT-BTC aims to provide detailed guidance on value added tax (VAT), corporate income tax (CIT), and personal income tax (PIT) for transactions, transfers, and trading of crypto assets. This is an important legal document formulated based on the Government's Resolution No. 05/2025/NQ-CP on the pilot implementation of the crypto asset market in Vietnam. This Circular applies broadly to all organizations and individuals involved in these transactions within its established scope of regulation.

Regarding specific tax policies, transactions, transfers, and trading of crypto assets are determined to be non-taxable objects for VAT. For corporate income tax (CIT), domestic institutional investors and crypto asset service providers are subject to a 20% tax rate on taxable income (calculated as the selling price minus the purchase price and related expenses). For foreign institutional investors transferring crypto assets through domestic service providers, the applicable tax rate is 0.1% calculated on the turnover of each transaction. Similarly, for individual investors, regardless of resident or non-resident status, transferring crypto assets through service providers is subject to personal income tax (PIT) at a rate of 0.1% on the transfer value per transaction. The timing for determining turnover and taxable income for these transactions is aligned with current regulations on securities transfers. The Circular takes effect from its signing date (March 27, 2026) and will be applied throughout the pilot implementation period of the crypto asset market pursuant to the Government's Resolution.