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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

- 07 / 12 / 2021 -
New adjustments on the responsibilities of credit institutions when buying corporate bonds according to the new Circular
On November 10, 2021, the Governor of the State Bank of Vietnam issued Circular 16/2021/TT-NHNN on the purchase and sale of corporate bonds by credit institutions and foreign bank branches (“Circulars 16”), accordingly, Circular 16 replaces Circular No. 22/2016/TT-NHNN (“Circular 22”) and Circular No. 15/2018/TT-NHNN (“Circular 15”). Through this article, readers, please join Bizlawyer to […]
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- 07 / 12 / 2021 -
New principles in buying and selling corporate bonds of credit institutions
On November 10, 2021, the Governor of the State Bank of Vietnam issued Circular 16/2021/TT-NHNN on the purchase and sale of corporate bonds by credit institutions and foreign bank branches (“Circulars 16”), accordingly, Circular 16 replaces Circular No. 22/2016/TT-NHNN (“Circular 22”) and Circular No. 15/2018/TT-NHNN (“Circular 15”). Through this article, readers, please join Bizlawyer to […]
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- 07 / 12 / 2021 -
New regulations on goods and service information on e-commerce websites
On September 25, 2021, the Government issued Decree No.85/2021/ND-CP amending and supplementing a number of articles of Decree No.52/2013/ND-CP dated May 16, 2013, on the e-commerce trading floor. As for regulations on information on goods and services introduced on sales e-commerce websites, in this Decree, a number of new regulations have been added, including: Sellers […]
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- 07 / 12 / 2021 -
Market access conditions for foreign investors in the field of e-commerce
On September 25, 2021, the Government issued Decree No.85/2021/ND-CP amending and supplementing a number of articles of Decree No.52/2013/ND-CP dated May 16, 2013, on the e-commerce trading floor. Accordingly, this Decree has added new regulations on e-commerce activities of foreign traders and organizations, especially regulations on market access conditions of foreign investors in the service […]
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- 07 / 12 / 2021 -
Supplement the operation form of the e-commerce trading floor
On September 25, 2021, the Government issued Decree No.85/2021/ND-CP amending and supplementing a number of articles of Decree No.52/2013/ND-CP dated May 16, 2013, on the e-commerce trading floor. Accordingly, this Decree has added new regulations on operation forms of e-commerce trading floors, including: 1. A website that allows its members to open booths for displaying/promoting […]
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- 30 / 10 / 2021 -
The Ministry of Finance is determined to implement e-invoices according to new regulations
On September 20, 2021, the Ministry of Finance issued Official Letter No. 10847/BTC-TCT on coordination in deploying e-invoices in accordance with the provisions of the Law on Tax Administration No. 38/2019/QH14 and Decree No. 123/2020/ND-CP (“Official Letter 10847”), Official Letter 10847 has been sent directly to the Chairman of the People’s Committee of 06 provinces […]
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- 30 / 10 / 2021 -
Roadmap for implementing e-invoice management system of tax authorities
On September 17, 2021, the Ministry of Finance issued Circular 78/2021/TT-BTC guiding the implementation of the Law on Tax Administration, Decree 123/2020/ND-CP regulating invoices and documents (“Circular 78”). One of the notable new points of Circular 78 is the provision on “Roadmap for implementing e-invoice management system of tax authorities”, here are the details. Preparation […]
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- 30 / 10 / 2021 -
Converting to apply e-invoices with tax authority’s code
On September 17, 2021, the Ministry of Finance issued Circular 78/2021/TT-BTC guiding the implementation of the Law on Tax Administration, Decree 123/2020/ND-CP regulating invoices and documents (“Circular 78”). One of the notable new points of Circular 78 is the provision on “Converting to apply e-invoices with tax authority’s code” (From “e-invoice without code” to “e-invoice […]
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