+(84) 86 888 1900
Facebook https://instagram Linkedin
hotline
New Regulations on Audio and Video Recording of Court Hearing and Session Proceedings, Effective from 1 August 2026

New Regulations on Audio and Video Recording of Court Hearing and Session Proceedings, Effective from 1 August 2026

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 […]
Learn More New Regulations on Audio and Video Recording of Court Hearing and Session Proceedings, Effective from 1 August 2026
Can a developer of a tourist apartment project raise capital from customers through loan agreements?

Can a developer of a tourist apartment project raise capital from customers through loan agreements?

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 […]
Learn More Can a developer of a tourist apartment project raise capital from customers through loan agreements?
From 01/07/2026: 10% personal income tax withholding only applies to casual income of vnd 5 million or more per payment

From 01/07/2026: 10% personal income tax withholding only applies to casual income of vnd 5 million or more per payment

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 […]
Learn More From 01/07/2026: 10% personal income tax withholding only applies to casual income of vnd 5 million or more per payment
Enterprises under search and document seizure: what to do in the first 24 hours?

Enterprises under search and document seizure: what to do in the first 24 hours?

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 […]
Learn More Enterprises under search and document seizure: what to do in the first 24 hours?
The Right of Shareholders to Sue Managers of a Joint Stock Company

The Right of Shareholders to Sue Managers of a Joint Stock Company

The right of shareholders to sue managers1 of a joint stock company is an important legal mechanism enabling shareholders to protect their own lawful rights and interests, as well as those of the company, where a manager breaches an assigned duty. This article examines the conditions for exercising this right, the persons entitled to bring […]
Learn More The Right of Shareholders to Sue Managers of a Joint Stock Company

Commentary

- 31 / 08 / 2022 -
Conditions for VAT refund for investment projects
On July 29, 2022, the Government issued Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP guiding the Law on Value Added Tax (“Decree 49”). Conditions for VAT refund for investment projects is one of the legal issues that many investors pay special attention to, but they face many difficulties and obstacles in practice due to regulations. Before that […]
Learn More
- 31 / 08 / 2022 -
06 cases where the land price is deducted for VAT calculation
On July 29, 2022, the Government issued Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP guiding the Law on Value Added Tax (“Decree 49”). Through this article, let’s learn about new guidance with Bizlawyer related to 06 cases of the land price being deducted for calculating value-added tax (“VAT”) under Decree 49. For real estate transfer, VAT calculation […]
Learn More
- 31 / 08 / 2022 -
Compulsory insurance in construction investment activities
On August 11, 2022, the Minister of Finance issued Circular 50/2022/TT-BTC guiding Decree 119/2015/ND-CP and Decree 20/2022/ND-CP on compulsory insurance in construction investment activities (“Circular 50”). In this newsletter, let’s learn about compulsory insurance in construction investment activities (“CI”) with Bizlawyer. Above are some studies on the types of compulsory insurance in construction investment activities […]
Learn More
- 31 / 08 / 2022 -
New regulations on forms of exploitation and use of databases on housing and real estate market
On June 29, 2022, the Government issued Decree 44/2022/ND-CP on the construction, management, and use of information systems in the housing and real estate market. In this Decree, there are a number of new regulations on the form of exploitation and use of databases in the housing and real estate market, specifically as follows: 1. […]
Learn More
- 31 / 08 / 2022 -
Fee schedule compulsory insurance for construction workers on site
On August 11, 2022, the Minister of Finance issued Circular 50/2022/TT-BTC guiding Decree 119/2015/ND-CP and Decree 20/2022/ND-CP on compulsory insurance in construction investment activities (“Circular 50”). In this newsletter, let’s find out with Bizlawyer about the latest compulsory insurance premium schedule for construction workers on the construction site under Circular 50. (*) Occupation classification: Type […]
Learn More
- 13 / 05 / 2022 -
Tax treatment in case of failure to re-export leased or borrowed goods from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK 2022 on the tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to tax treatment in case imported goods are not re-exported in the […]
Learn More
- 13 / 05 / 2022 -
Handling of overpaid tax on goods rented or borrowed from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK 2022 on the tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to handling overpaid tax amounts for goods rented or borrowed from export […]
Learn More
- 13 / 05 / 2022 -
Additional declaration for goods rented or borrowed from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK in 2022 on tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to additional declarations for goods rented or borrowed from export processing enterprises, […]
Learn More