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Determining the jurisdiction of the court and practical risks

Determining the jurisdiction of the court and practical risks

Determining the competent court is the first and one of the most critical steps in civil proceedings. In practice, numerous lawsuits are returned or significantly delayed due to the filing of claims with an incompetent court. This article analyzes the legal grounds for determining court jurisdiction under the current Civil Procedure Code and highlights practical […]
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Shareholders’ right of access to information and the company’s confidentiality obligations

Shareholders’ right of access to information and the company’s confidentiality obligations

The right to access information is one of the most fundamental rights afforded to shareholders to safeguard their interests and enhance transparency in corporate governance. However, this right is always subject to corresponding confidentiality obligations and statutory limitations under the Law on Enterprises. This article analyzes the scope of shareholders’ information rights, common legal risks, […]
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Shall not applied aggravating circumstances “Committing a crime more than once” if it has already been counted as qualifying circumstance

Shall not applied aggravating circumstances “Committing a crime more than once” if it has already been counted as qualifying circumstance

Committing a crime more than once may constitute both a penalty-framing circumstance and an aggravating circumstance for criminal liability under certain provisions of the Criminal Code. This article analyzes the applicable legal provisions and the latest guidance issued by the Council of Judges of the Supreme People’s Court to clarify the circumstances under which this […]
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From 1 July 2026: abolition of licensing requirements for employment services and labour outsourcing services

From 1 July 2026: abolition of licensing requirements for employment services and labour outsourcing services

From 1 July 2026, the Employment Service Licence and the Labour Outsourcing Licence will be officially abolished pursuant to the Law on Investment 2025 and Resolution No. 66.18/2026/NQ-CP. This article outlines the key regulatory changes regarding business conditions, notification procedures, and important compliance considerations for enterprises engaging in employment service and labour outsourcing activities. 1. […]
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Bail as a preventive measure in criminal proceedings

Bail as a preventive measure in criminal proceedings

In criminal proceedings, preventive measures are applied by competent procedural authorities and persons conducting legal proceedings in order to promptly prevent criminal offences, ensure the effective conduct of investigation, prosecution, adjudication and enforcement of criminal judgments. Preventive measures include: holding a person in urgent circumstances, arrest, temporary detention, detention pending trial, bail, deposit as security, […]
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Commentary

- 02 / 08 / 2021 -
The principles of applying work grades to the classification of construction activity capacity
On June 30, 2021, the Minister of Construction issued Circular No. 06/2021/TT-BXD stipulating the classification of construction works and guiding their application in the management of construction investment activities (“Circular No. 06”). Circular 06 stipulates the principles of applying work grades to classify the construction activity capacity of organizations and individuals for the issuance of […]
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- 02 / 08 / 2021 -
Principles of financial disposition during the equitization process
On June 23, 2021, the Ministry of Finance issued Circular No. 46/2021/TT-BTC guiding on financial handling and enterprise valuation when converting a State-owned enterprise/one-member limited liability company with 100% charter capital invested by the State-owned enterprise into a Joint Stock Company (“Circular 46”). Circular 46 replaces Circular 41/2018/TT-BTC. Accordingly, the financial handling when implementing equitization […]
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- 02 / 08 / 2021 -
Principles for VAT and PIT of business households, business persons
June 1, 2021, The Ministry of Finance promulgates Circular No. 40/2021/TT-BTC provide guidance on value-added tax (VAT), personal income tax (PIT), and tax administration for business households and individuals. This Circular takes effect from August 1, 2021. Accordingly, the principles for calculating VAT and PIT of business households and individuals are determined as follows: First, […]
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- 02 / 08 / 2021 -
Supplementing regulations on medical equipment and instruments subject to 5% VAT rate
On June 11, 2021, the Minister of Finance issued Circular No. 43/2021/TT-BTC amending and supplementing Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance, guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013, detailing and guiding the […]
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- 30 / 06 / 2021 -
Reduce fees, charges in some areas to support those affected by Covid from July 1, 2021
On June 24, 2021, the Minister of Finance issued Circular No. 47/2021/TT-BTC stipulating the rate of collection of a number of fees and charges in order to support and remove difficulties for those affected by the Covid-19 pandemic. Accordingly, from July 1, 2021, to the end of December 31, 2021, there are 30 reduced rates […]
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- 30 / 06 / 2021 -
Remove bottlenecks on CIT incentives for Supporting Industries
On June 4, 2021, the Government issued Decree No. 57/2021/ND-CP (“Decree 57”) amending and supplementing Decree No. 218/2013/ND-CP on Corporate Income Tax (“CIT”) for projects producing supporting industry products (“supporting industry”) implemented before January 1, 2015, and has been granted Certificate of Incentives for production of supporting industry products. This newsletter reviews the following main […]
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- 30 / 06 / 2021 -
Things that enterprises operating in the field of supporting industries need to know
On June 4, 2021, the Government issued Decree No. 57/2021/ND-CP (“Decree 57”) amending and supplementing Decree No. 218/2013/ND-CP on Corporate Income Tax (“CIT”) for projects producing supporting industry products (“supporting industry”) implemented before January 1, 2015, and has been granted Certificate of Incentives for production of supporting industry products. This newsletter reviews the following main […]
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- 30 / 06 / 2021 -
Update on the latest tax incentives in the field of Supporting Industry
On June 4, 2021, the Government issued Decree No. 57/2021/ND-CP (“Decree 57”) amending and supplementing Decree No. 218/2013/ND-CP on Corporate Income Tax (“CIT”) for projects producing supporting industry products (“supporting industry”) implemented before January 1, 2015, and has been granted Certificate of Incentives for production of supporting industry products. This newsletter reviews the following main […]
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