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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

- 04 / 03 / 2022 -
Guidances on applying new regulations on registration fees
On January 15, 2022, the Government of Vietnam issued Decree 10/2022/ND-CP regulating registration fees (“Decree 10”). The following are the notable points of Decree 10. – Effective date: March 1, 2022. – Documents to be replaced by Decree 10: + Decree No. 140/2016/ND-CP on registration fees; + Decree No. 20/2019/ND-CP amending and supplementing a number […]
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- 04 / 03 / 2022 -
Some cases of registration fee exemption under the new Government’s Decree
On January 15, 2022, the Government of Vietnam issued Decree 10/2022/ND-CP regulating registration fees (“ND 10”). NĐ 10 provides for 31 cases of registration fee exemption, here are 07 cases that enterprises and investors may be interested in: NĐ 10 takes effect from March 1, 2022. * This newsletter is only for informational purposes about […]
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- 04 / 03 / 2022 -
Some new guidelines on the settlement of occupational accident and occupational disease regimes
On December 28, 2021, the Minister of Labor, War Invalids, and Social Affairs issued Circular No. 28/2021/TT-BLDTBXH detailing and guiding the implementation of a number of articles of the Law on Occupational Safety and Health benefits for employees suffering from occupational accidents and occupational diseases. This Circular stipulates the responsibility of the employer for employees […]
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- 04 / 03 / 2022 -
Conditions for transfer of future housing purchase and sale contracts
On January 6, 2022, the Government issued Decree No. 02/2022/ND-CP detailing the implementation of a number of articles of the Law on Real Estate Business. This Decree details the conditions for the transfer of contracts for purchase and sale or lease-purchase of future houses, including the following conditions: – Having a purchase and sale contract, […]
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- 04 / 03 / 2022 -
Conditions for organizations and individuals doing real estate business
On January 6, 2022, the Government issued Decree No. 02/2022/ND-CP detailing the implementation of a number of articles of the Law on Real Estate Business. This Decree details the conditions of organizations and individuals trading real estate, including the following conditions: – Must establish an enterprise in accordance with the law on enterprises or a […]
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- 31 / 12 / 2021 -
New points in the sanctioning of administrative violations on taxes and invoices
On November 16, 2021, the Government issued Decree No. 102/2021/ND-CP amending Decrees on sanctioning of administrative violations in the field of taxes and invoices; custom; insurance business, lottery business; management and use of public property; practice thrift, fight waste; national reserve; State Treasury; independent accountant. Accordingly, this Decree has amended and supplemented many new regulations […]
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- 31 / 12 / 2021 -
New changes in maximum fine levels in fields under the Law on Amending and Supplementing the Law on Sanctions of Administrative Violations in 2020
The Law on amendments and supplements to a number of articles of the Law on Handling of Administrative Violations was passed by the XIV National Assembly of the Socialist Republic of Vietnam at its 10th session on November 13, 2020 (hereinafter collectively referred to as an abbreviated as “Amendment Law”). Through this article, let’s learn […]
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- 31 / 12 / 2021 -
04 notable new points of the Law amending the Law on Handling of Administrative Violations in 2020
The Law on amendments and supplements to a number of articles of the Law on Handling of Administrative Violations was passed by the XIV National Assembly of the Socialist Republic of Vietnam at its 10th session on November 13, 2020 (hereinafter collectively referred to as and abbreviated as “Amendment Law”). Through this article, let’s learn […]
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