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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 […]
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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 […]
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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 […]
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Commentary

- 13 / 05 / 2022 -
VAT on 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 VAT for goods rented or borrowed from export processing enterprises, the […]
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- 13 / 05 / 2022 -
Import 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 in 2022 on tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Official Letter 1400 has recorded the guidance of the General Department of Customs related to import tax on goods rented or borrowed from export processing […]
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- 13 / 05 / 2022 -
Customs procedures 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, Official Letter 1400 has recorded the guidance of the General Department of Customs related to customs procedures for goods rented or borrowed from export processing […]
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- 13 / 05 / 2022 -
Planning for the period 2021 – 2030 and solutions provided by the Government
On May 6, 2022, the Government issued Resolution 64/NQ-CP 2022 related to several solutions to improve quality and speed up planning for the 2021-2030 period (“Resolution 64/NQ-CP”). Here, let’s learn about specific solutions of the Government in Resolution 64/NQ-CP with Bizlawyer. a) Allow planning according to the provisions of the Law on Planning and the […]
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- 13 / 05 / 2022 -
Update new fees in the securities field
On April 28, 2022, the Ministry of Finance issued Circular No. 25/2022/TT-BTC stipulating the collection rate, mode of collection, payment, management, and use of several fees in the securities sector (“Circular 25”), replacing Circular No. 272/2016/TT-BTC dated 14/11/2016. Accordingly, some main contents are amended and supplemented as follows: (1) Adjusting the provisions on fees for […]
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- 05 / 04 / 2022 -
Enterprise restructuring process to transform into a Joint Stock Company
From April 1, 2022, Circular 05/2022/TT-BTC of the Ministry of Finance officially takes effect (“Circular 05”), the content of Circular 05 is the guidance: (1) Restructuring enterprises that are not eligible for equitization and; (2) Transferring lots of shares with receivables of enterprises in which 100% charter capital is held by the State and has […]
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- 05 / 04 / 2022 -
Contents of the latest assessment of foreign investment activities in Vietnam
On April 1, 2022, Circular 02/2022/TT-BKHDT issued by the Ministry of Planning and Investment officially took effect (“Circular 02″), Circular 02 guides the supervision and assessment of foreign investment activities in Vietnam In Circular 02, the content of the assessment of foreign investment activities in Vietnam is specified as follows: Including closing assessment, impact assessment, […]
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- 05 / 04 / 2022 -
Supervision and assessment of foreign investment activities in Vietnam
On April 1, 2022, Circular 02/2022/TT-BKHDT issued by the Ministry of Planning and Investment officially took effect (“Circular 02“), Circular 02 guides the supervision and assessment of foreign investment activities in Vietnam The following are the main contents of Circular 02: 1. Regarding supervision of foreign investment activities in Vietnam: Mainly in monitoring activities, specifically: […]
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