At the Digital Trust in Finance 2026 Forum on May 12th, Mr. To Tran Hoa (Deputy Head of the Standing Committee of the Cryptocurrency Trading Market Management Board, State Securities Commission) summarized six documents, including:
1. The Law on Digital Technology Industry introduces the concepts of digital assets, virtual assets, and encrypted assets, recognizing them as types of assets protected by law.
2. Investment Law No. 143/2025/QH15 - for the first time includes the business of investing in and trading crypto assets.
3. Resolution No. 05/2025/NQ-CP - the foundation for the trading market. It regulates the scope of management, defines the concept of ICOs, and allows the issuance of crypto assets based on real assets.
4. Circular No. 15 - Accounting for VASPs, issuers, and institutional investors. Businesses can now clearly declare coded assets in their portfolios.
5. Circular No. 32 - Tax. Domestic organizations 20%, foreign institutional investors and individuals 0.1%.
6. Circular 41 - businesses providing services pay a 0.1% tax on behalf of the group of investors.
