Commentary

- 18 / 09 / 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 […]
- 17 / 09 / 2026 -
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 […]
- 16 / 09 / 2026 -
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 […]
- 15 / 09 / 2026 -
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 […]
- 14 / 09 / 2026 -
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 […]
- 14 / 09 / 2026 -
Disputes Over Sale and Purchase / Loan Contracts: Conditions and Documentation Required to Exercise the Right to Sue
Disputes over sale and purchase contracts and loan-of-property contracts are among the most common types of civil disputes today; yet a considerable number of statements of claim are still returned by the courts, or made subject to requests for supplementation, for want of adequate legal grounds. Bringing a lawsuit involves more than merely drafting a […]
- 11 / 09 / 2026 -
Conditional early release from imprisonment: when will a certificate of completion of the imprisonment sentence be issued?
Does being granted conditional early release from imprisonment mean that the person has already completed their imprisonment sentence? Will a person granted early release be issued a Certificate of Completion of the Imprisonment Sentence immediately upon release from prison, or must they wait until another point in time? These are questions of particular concern to […]
- 10 / 09 / 2026 -
When May a Company Extend the Deadline for Holding Its Annual General Meeting of Shareholders
Extending the deadline for holding the Annual General Meeting of Shareholders (“AGM”) is a legal mechanism that allows a joint stock company to postpone this mandatory annual meeting where a legitimate reason exists. What, then, does the law provide regarding the conditions, the competent decision-making body, and the maximum extension period? This article examines these […]