{"id":7172,"date":"2026-01-06T20:28:45","date_gmt":"2026-01-07T03:28:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7172"},"modified":"2026-01-06T20:28:45","modified_gmt":"2026-01-07T03:28:45","slug":"diem-moi-nghi-dinh-356-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/","title":{"rendered":"New points in Decree 356\/2025\/ND-CP \u2013 Key changes from January 1, 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">From January 1st, 2026, Decree No. 356\/2025\/ND-CP officially comes into effect, marking a major turning point in the legal framework for information security in Vietnam. For businesses, especially in the Finance - Banking and Technology sectors, understanding the new points of Decree 356\/2025\/ND-CP is mandatory to ensure compliance and avoid serious legal risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let&#039;s take a look at the latest limitations and regulations that businesses need to be aware of and adapt to, as compiled by MAN \u2013 Master Accountant Network.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhung_gioi_han_nghiem_ngat_trong_xu_ly_du_lieu\" >Strict limitations in data processing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhung_quy_dinh_doanh_nghiep_bat_buoc_phai_biet\" >Essential business regulations you must know.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Quy_trinh_va_thoi_han_phan_hoi\" >Response process and deadlines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Tinh_kiem_chung_cua_su_dong_y\" >Verifiable nature of consent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Thoa_thuan_chuyen_giao_va_Bao_mat\" >Transfer and Confidentiality Agreement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Quy_dinh_rieng_cho_nganh_Tai_chinh_%E2%80%93_Ngan_hang\" >Specific regulations for the Finance and Banking sector.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhan_su_va_Hop_tac_quoc_te\" >Human Resources and International Cooperation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_gioi_han_nghiem_ngat_trong_xu_ly_du_lieu\"><\/span><b>Strict limitations in data processing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7175\" aria-describedby=\"caption-attachment-7175\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7175\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t trong x\u1eed l\u00fd d\u1eef li\u1ec7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7175\" class=\"wp-caption-text\">New points in Decree 356\/2025\/ND-CP stipulate strict regulations in data processing.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">One of the most notable new features of Decree 356\/2025\/ND-CP is the establishment of strict technical and legal &quot;barriers&quot; to maximally protect the rights of data subjects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controlling sensitive data: No longer just a recommendation, granting access rights and establishing security procedures for sensitive data is now a mandatory requirement. Organizations must have separate risk management and security systems for this type of data in accordance with the new provisions of Decree 356\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consent must be genuine: Ending the practice of &quot;default checkboxes&quot; or using deceptive language to mislead users. This is a new point in Decree 356\/2025\/ND-CP, aiming to ensure that consent is a proactive and clear action from the data subject.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The &quot;Right Purpose - Right Scope&quot; principle: Businesses are only permitted to process and transfer data that is truly necessary for the stated purpose and is consistent with their registered business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prohibition of the formation of &quot;illegal data repositories&quot;: Exploiting data transfer activities to secretly collect, store, and form data repositories for purposes other than the initial agreement is a violation of the law according to the new provisions of Decree 356\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restrictions on Blockchain Storage: This regulation targets technology companies directly: Personal data cannot be stored directly on the blockchain unless it has been de-identified or stored only as a hash value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The right of specialized agencies to intervene: In cases affecting national defense and security, cross-border data transfers may be ordered to stop immediately, a new point in Decree 356\/2025\/ND-CP that requires special attention.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In parallel with the stringent limitations mentioned above, businesses need to proactively transform their internal operating processes to meet the new technical standards. To avoid being caught off guard by these changes, here are the specific implementation steps that organizations need to take immediately.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_quy_dinh_doanh_nghiep_bat_buoc_phai_biet\"><\/span><b>Essential business regulations you must know.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7176\" aria-describedby=\"caption-attachment-7176\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7176\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP v\u1edbi nh\u1eefng quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7176\" class=\"wp-caption-text\">New points in Decree 356\/2025\/ND-CP with regulations that businesses need to know.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To operate legally and adhere to the new provisions of Decree 356\/2025\/ND-CP from 2026, businesses need to proactively implement the following:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_va_thoi_han_phan_hoi\"><\/span><b>Response process and deadlines<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Data control units must develop professional forms and procedures to meet the rights of citizens. All requests must be processed within strictly stipulated timeframes. This is a crucial part of the new points in Decree 356\/2025\/ND-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_kiem_chung_cua_su_dong_y\"><\/span><b>Verifiable nature of consent<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Every method of obtaining consent must be traceable: Who consented? When was consent given? What was the content of the consent? Verification is a core requirement in the new provisions of Decree 356\/2025\/ND-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoa_thuan_chuyen_giao_va_Bao_mat\"><\/span><b>Transfer and Confidentiality Agreement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All data transfer activities must be formalized in writing through an agreement. In particular, if sensitive data is being transferred, encryption and data anonymization measures must be implemented.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_cho_nganh_Tai_chinh_%E2%80%93_Ngan_hang\"><\/span><b>Specific regulations for the Finance and Banking sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the group most strongly affected by the new provisions of Decree 356\/2025\/ND-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applying national technical standards for data deidentification and anonymization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compliance checks: Conduct periodic assessments once a year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incident reporting: In the event of a leak or loss of sensitive data, the relevant authority and the data subject must be notified within 72 hours.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_su_va_Hop_tac_quoc_te\"><\/span><b>Human Resources and International Cooperation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to appoint data protection personnel who meet the required standards. The internationalization of data security practices is also a noteworthy new point in Decree 356\/2025\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In summary, the aforementioned regulations and limitations form a comprehensive legal framework, requiring businesses to shift from a &quot;maximum data collection&quot; mindset to a &quot;minimum processing and maximum security&quot; mindset. Understanding these mandatory regulations is a crucial stepping stone to practical actions aimed at optimizing operational processes.<\/span><\/p>\n<blockquote><p><strong>See more:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/\">Will the new VAT refund policy apply to VAT incurred before July 1, 2025?<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Proactively updating the new provisions of Decree 356\/2025\/ND-CP is not only a matter of legal compliance but also key to protecting the reputation and building lasting trust with customers in the digital economy era. These changes require thorough preparation in both operational processes and technological platforms starting today.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Are your businesses concerned about data compliance processes? Don&#039;t let legal risks disrupt your growth. Contact MAN \u2013 Master Accountant Network&#039;s team of financial and legal experts today for advice on the optimal transformation roadmap and implementation of the new provisions of Decree 356\/2025\/ND-CP for your business!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/luatvietnam.net\/app\/vbpl-review-140474-1132-vn.html?browserid=0dde13be-75d9-4e89-97fc-4403a59d213e\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 356\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 New regulations on the protection and transfer of personal data.<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><em><strong>Editorial Board of MAN \u2013 Master Accountant Network<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>From January 1st, 2026, Decree No. 356\/2025\/ND-CP officially comes into effect, marking a major turning point in the legal framework for information security in Vietnam. For businesses, especially in the Finance - Banking and Technology sectors, understanding the key points [\u2026]<\/p>","protected":false},"author":4,"featured_media":7173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7172"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7172\/revisions"}],"predecessor-version":[{"id":7177,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7172\/revisions\/7177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7173"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}