+(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

- 29 / 10 / 2021 -
Authorization for e-invoicing
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 “Authorization for e-invoicing”: This means that sellers and service providers can authorize a third […]
Learn More
- 29 / 10 / 2021 -
Exemption of import tax for goods entrusted to import
On October 20, 2021, the General Department of Customs issued Official Letter No. 4948/TCHQ-TXNK to give opinions on tax treatment for imported goods entrusted for export production. As follows: – For goods imported for production and export: (i) Raw materials, supplies (including those for the manufacture of packages of exports), components, semi-finished products imported incorporated […]
Learn More
- 29 / 10 / 2021 -
Tax exemption and reduction to support enterprises affected by Covid-19
On October 19, 2021, the National Assembly Standing Committee issued Resolution 406/NQ-UBTVQH15 in 2021 on a number of solutions to support enterprises and people affected by the COVID-19 epidemic. In particular, mention is made of tax exemption and reduction solutions for enterprises affected by the Covid-19 epidemic, specifically as follows: (1) A reduction of 30% […]
Learn More
- 29 / 10 / 2021 -
Latest policy on suspending payment of retirement and survivorship funds due to Covid-19
On October 8, 2021, the Government issued Resolution 126/NQ-CP in 2021 amending and supplementing Resolution 68/NQ-CP on a number of policies to support employees and employers who encounter difficulties due to the COVID-19 pandemic. Accordingly, the Resolution has amended regulations on the temporary suspension of contributions to the employer’s retirement and survivorship fund, specifically as […]
Learn More
- 29 / 10 / 2021 -
Expanding the subject of support due to the effects of Covid-19
On October 8, 2021, the Government issued Resolution 126/NQ-CP in 2021 amending and supplementing Resolution 68/NQ-CP on a number of policies to support employees and employers who encounter difficulties due to the COVID-19 pandemic. Accordingly, the Resolution has amended and supplemented additional regulations for cases receiving support due to the impact of the Covid-19 pandemic, […]
Learn More
- 30 / 09 / 2021 -
Support policies “exclusively” for small and medium enterprises (“SMEs”) which join “industry clusters”, “value chains”
On August 26, 2021, the Government issued Decree No. 80/2021/ND-CP detailing and guiding the implementation of a number of articles of the Law on Supporting SMEs (“Decree No. 80”). Decree No. 80 replaces Decree No. 39/2018/ND-CP dated March 11, 2018, of the Government. In the following, the article will review support policies “exclusively” for SMEs […]
Learn More
- 30 / 09 / 2021 -
Support policies “exclusively” for small and medium enterprises (“SMEs”) which are innovative startups
On August 26, 2021, the Government issued Decree No. 80/2021/ND-CP detailing and guiding the implementation of a number of articles of the Law on Supporting SMEs (“Decree No. 80”). Decree No. 80 replaces Decree No. 39/2018/ND-CP dated March 11, 2018, of the Government. In the following, the article will review support policies “exclusively” for SMEs […]
Learn More
- 30 / 09 / 2021 -
Not sanctioning administrative violations in the customs field due to the impact of the Covid-19 epidemic
In 2021, the Covid-19 epidemic has greatly affected the export and import activities of enterprises. Faced with that situation, some Customs Departments and the business community have proposed to consider not sanctioning administrative violations for a number of violations occurring in the customs field due to the impact of the Covid-19 epidemic and the Government’s […]
Learn More