Vietnam’s Government has introduced temporary anti-money-laundering measures through Resolution No. 66.23/2026/NQ-CP, issued on July 24, 2026. The resolution amends rules covering beneficial ownership, customer due diligence, legal-arrangement transparency, customer risk classification and how often customer information must be updated. For corporate customers, the government says a beneficial owner generally includes an individual who directly or indirectly holds at least 25% of charter capital or voting shares, or ultimately exercises control through other means. The measures are intended to address legal obstacles and support Vietnam’s international commitments on exchanging tax information on request. The government announcement says they apply until February 28, 2027, or until amended legal documents take effect, whichever comes first.

Why it matters

  • Reporting entities may need to review ownership and control information across indirect structures.
  • The temporary measures connect AML customer checks with Vietnam’s tax-information exchange commitments.