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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

- 30 / 09 / 2021 -
Medical equipment is quickly issued with a free registration number
On September 16, 2021, the Minister of Health promulgated Circular No. 13/2021/TT-BYT stipulating the issuance of circulation numbers and the import of medical equipment to serve the prevention and control of COVID-19 in case of urgent. Accordingly, medical equipment may apply the form of fast issuance of free registration numbers if the following conditions are […]
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- 30 / 09 / 2021 -
Expenses for ensuring occupational safety and hygiene in the construction of works
On August 25, 2021, the Minister of Construction issued Circular No.10/2021/TT-BXD guiding Decree 06/2021/ND-CP on quality management, construction, and Decree 44/2016/ND-CP on technical inspection of occupational safety. Accordingly, this Circular details a number of contents on labor safety management, construction quality, and construction maintenance; applicable to domestic agencies, organizations, and individuals, and foreign organizations and […]
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- 30 / 09 / 2021 -
Classification and risk provisions
On July 30, 2021, the State Bank of Vietnam (SBV) issued Circular No. 11/2021/TT-NHNN stipulating the classification of assets, the level of deduction, the method of making provision for risks, and the use of the provision to handle risks in the operation of credit institutions, foreign bank branches. This document takes effect from October 1, […]
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- 30 / 09 / 2021 -
Support policies “exclusively” for Small And Medium Enterprises (“SMEs”) converted from household businesses
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 the “exclusive” support policies for […]
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- 30 / 09 / 2021 -
Policies to support employees and employers affected by the covid-19 pandemic from The Unemployment Insurance Fund
On September 24, 2021, the Government issued Resolution No. 116/NQ-CP on policies to support employees and employers affected by the Covid-19 pandemic from The Unemployment Insurance Fund. Accordingly, this Resolution has set out support policies for employees and employers, specifically as follows: For employees – The applicable subjects are employees who are participating in unemployment […]
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- 07 / 09 / 2021 -
Additional guidance on convalescence and health recovery after maternity
From September 1, 2021, Circular 06/2021/TT-BLDTBXH amending a number of articles of Circular 59/2015/TT-BLDTBXH of the Minister of Labor, War Invalids and Social Affairs on detailed regulations and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance which has officially taken effect (“Circular 06”). Circular 06 […]
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- 07 / 09 / 2021 -
New policy for female employees who are pregnant with twins but have a dead or stillborn child
From September 1, 2021, Circular 06/2021/TT-BLDTBXH amending a number of articles of Circular 59/2015/TT-BLDTBXH of the Minister of Labor, War Invalids and Social Affairs on detailed regulations and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance which has officially taken effect (“Circular 06”). Accordingly, Circular […]
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- 07 / 09 / 2021 -
Male employees are entitled to a one-time allowance when their wives give birth
From September 1, 2021, Circular 06/2021/TT-BLDTBXH amending a number of articles of Circular 59/2015/TT-BLDTBXH of the Minister of Labor, War Invalids and Social Affairs on detailed regulations and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance which has officially taken effect (“Circular 06”). Accordingly, Circular […]
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