Strengthening Administrative Sanctions for Violations in Fire Prevention, Firefighting, Rescue and emergency respone
Decree No. 69/2026/ND-CP amending and supplementing Decree No. 106/2025/ND-CP officially took effect on April 20, 2026, with several notable new provisions, including:
– Additional fines ranging from VND 30 million to VND 40 million for acts of failing to equip mechanized firefighting and rescue vehicles or equipment in sufficient quantities or in compliance with technical standards along with remedial measures (Article 8).
– Additional fines ranging from VND 3 million to VND 5 million for acts of “failing to maintain firefighting water reserves in accordance with regulations,” together with remedial measures (Article 9);
– Additional fines ranging from VND 30 million to VND 40 million for acts of “failing to equip or install fireproof materials, fire doors, fire partitions, fire curtains, fire barriers, or other fireproof materials,” along with remedial measures (Article 12).
Enterprises are advised to regularly inspect and maintain the quantity and quality of firefighting, rescue, and salvage equipment in compliance with standards in order to avoid penalties that may negatively affect production and business operations.
New Regulations on Deductible Expense Documentation and the Timing of Revenue Regconition for Corporate Income Tax Purposes
On March 12, 2026, the Ministry of Finance of Vietnam issued Circular No. 20/2026/TT-BTC guiding the implementation of the Corporate Income Tax Law. Compared with Circular No. 78/2014/TT-BTC, this Circular introduces several notable new provisions, including:
* Additional and more detailed regulations on documentation for deductible expenses when determining taxable corporate income (Article 3):
– Documentation for deductible expenses when determining taxable corporate income relating to training and vocational education expenses, sponsorship expenses, and expenses not corresponding to revenue generated during the period is now regulated more specifically and subject to stricter requirements compared with Circular No. 78/2014/TT-BTC;
– Additional regulations on documentation for deductible expenses related to greenhouse gas emission reduction costs require:
(i) A decision issued by the enterprise’s competent authority regarding the implementation of greenhouse gas emission reduction activities; and
(ii) Project dossiers or proposals related to greenhouse gas emission reduction initiatives;
– Additional regulations on documentation for deductible expenses in cases where an enterprise authorizes employees to make non-cash payments of VND 5 million or more require:
(i) Invoices and supporting documents in accordance with accounting regulations;
(ii) Financial regulations or other internal rules permitting or authorizing employees to make payments for goods and services on behalf of the enterprise;
(iii) Non-cash payment documents for goods and services purchased by employees under such authorization or permission; and
(iv) Non-cash payment documents evidencing the enterprise’s reimbursement to employees.
* The timing for determining taxable revenue for Corporate Income Tax purposes (CIT) for exported goods (Article 5) shall be:
(i) The date of transfer of ownership rights in accordance with the export sales contract; or
(ii) If the contract does not specify such timing, the determination shall be based on regulations on the basis for identifying exported goods under customs laws.
Enterprises are advised to update and disseminate these regulations internally to ensure effective implementation, protect their legitimate rights and interests, and minimize the risk of tax and customs penalties.
The United States Establishes a Tariff Refund System for USD 166 Billion
The U.S. Customs and Border Protection is developing a system to refund approximately USD 166 billion in tariffs that were declared unlawful by the Supreme Court of the United States.
CBP has opened a tariff refund registration portal, and 26,000 businesses have already registered. An estimated 53 million shipments are expected to be affected. The refund process is expected to be implemented in multiple phases, with each refund application anticipated to be processed within 45 days after the system becomes operational.
Impacts:
– Importing businesses will receive tariff refunds for duties previously paid. U.S. retailers may reduce import costs, making imported goods cheaper.
– In the short term (next 3–6 months): the market may experience pricing volatility, and buyers could delay orders while waiting for clearer policy directions.
– In the medium term (next 6–12 months): U.S. consumer demand may increase due to lower prices, supporting the recovery of textile and garment demand.
– This may also provide short- and medium-term support for textile raw material prices such as cotton and fibers.
Notes:
– Garment enterprises should proactively monitor market developments to avoid being pressured into lower quotations.
– Yarn manufacturers should develop appropriate raw material purchasing plans in anticipation of recovering demand.
Application of Multivariate Regression Methods to Determine Sewing Thread Consumption for Knitted Fabrics
The multivariate regression method is used to determine presser foot height and pressure parameters for knitted fabrics with plain structures and varying thicknesses, sewn in two layers using a 401 chain stitch. The results help optimize needle thread tension and reduce thread consumption in knitted garment factories by approximately 10% to 15% of total thread usage. The method also enables highly accurate determination of thread consumption in garment factories, with a reliability level exceeding 97%.
Impacts & Notes:
– This method can also be applied to calculations for other products, woven fabrics, spinning processes, and related textile applications.
– Algorithms can be utilized to support digital transformation in the textile and garment industry.
Reference link (official legal/scientific document):
https://or.niscpr.res.in/index.php/IJFTR/index
Scaling Up Poly-Cotton Fabrics by Fiber-to-Fiber Recycling Technology
Technology companies are scaling up the recycling of polyester-cotton blended fabrics, which account for a large share of the apparel industry but are difficult to recycle mechanically. Circ has developed a technology that separates polyester and cellulose for regeneration into new fibers, while Infinited Fiber Company has commercialized its Infinna™ fiber made from cotton waste and post-consumer cotton textiles. Many international brands have signed long-term agreements to purchase recycled materials in order to meet circular economy targets.
Impacts & Notes:
– The industry trend is shifting from “downcycling” toward true “fiber-to-fiber” recycling.
– Enterprises should closely monitor recycled content certification standards such as Global Recycled Standard(GRS) and Recycled Claim Standard (RCS).
– There are opportunities to supply properly sorted post-production textile waste that meets recycling standards.
Reference link:
https://circ.earth https://infinitedfiber.com
TC26i: The Optimal Upgrade Solution Between the TC19i and TC30i Carding Machines
Starting in 2026, Truetzschler officially introduced the TC26i carding machine to replace the TC19i series, which was discontinued at the end of 2025. The TC26i is considered a suitable option for companies seeking to add carding machines to existing production lines with a reasonable investment cost, while the TC30i represents the newer premium-generation model.
The TC26i retains the mechanical platform of the TC19i but features significant upgrades in control systems and technological optimization. One of its key highlights is the T-GO system, with control points increased from 4 points (one machine side) to 8 points (both machine sides), enabling more precise control of carding distances. At the same time, the machine integrates PMS2 technology, allowing more flexible dust knife adjustment, a wider setting range, and reduced raw material consumption.
Although the number of carding elements remains unchanged at 60, the TC26i still improves quality consistency and reduces dependence on operator skill levels. This makes it a suitable solution for factories seeking higher efficiency with a cost-effective investment level.
