Commentary

On 25 June 2026, the Chief Justice of the Supreme People’s Court issued a Decision publishing new legal precedents, which officially took effect on 1 July 2026. The continued development of the system of legal precedents reflects not only the requirement to improve the law through adjudicative practice, but also contributes to enhancing the stability, […]

Against a backdrop of digital transformation taking place vigorously across every field of economic and social life, judicial activity is also gradually transforming itself to meet the requirements of reform, modernization, and improved service to citizens and enterprises. In response to these requirements, on 16 January 2026, the Judicial Council of the Supreme People’s Court […]

Rather than merely regulating the contents of standard form contracts, the 2023 Law on Real Estate Business and Decree No. 96/2024/ND-CP have established a mechanism for regulating the use of standard form contracts in real estate business. This article analyzes the two most notable new points, namely the principle that enterprises may not arbitrarily amend […]

Decree No. 296/2026/ND-CP amending and supplementing a number of regulations on enterprise registration officially came into effect on 23 July 2026. This is considered one of the important legal instruments aimed at further concretizing the policy of administrative reform, building a digital government, and improving the effectiveness of state management over enterprises in the new […]

Alongside the rapid development of digital technology, electronic devices with audio- and video-recording functions – such as smartphones, tablets, laptops, and smartwatches – are increasingly becoming common tools in social life. In judicial activity, the use of such devices at court hearings¹ and sessions² gives rise to the need to strike a balance between the […]

The 2023 Law on Real Estate Business does not directly stipulate that a developer of a tourist apartment project is prohibited from borrowing money from customers. However, when a loan is structured closely in connection with the right to purchase a specific real estate product, the boundary between “borrowing capital” and “collecting advance payments from […]

On 01 July 2026, Decree No. 253/2026/ND-CP guiding the implementation of the Law on Personal Income Tax officially came into effect. The Decree contains various notable provisions concerning tax registration, tax declaration, tax withholding, and tax administration applicable to individuals and organizations. Among these, one of the new points directly affecting enterprises and employees is […]

When competent authorities conduct a search of a corporate headquarters or seize documents belonging to an enterprise, it is inevitable that owners and management at all levels will feel panicked and anxious. However, the decisions made during the first 24 hours often significantly impact the investigation process, business operations, as well as the ability to […]