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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 / 09 / 2021 -
The level of meal support for union members and employees who perform “3-on-the-spot”
On August 24, 2021, the Vietnam General Confederation of Labor issued Decision No. 3089/QD-TLD in 2021 on support meals for union members and employees who are doing “3 on-the-spot” activities of enterprises in the provinces and cities that implement social distancing in the whole province and city according to Directive 16/CT-TTg. Accordingly, this Decision stipulates […]
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- 07 / 09 / 2021 -
The new Decree on renovation and reconstruction of apartment buildings
On July 15, 2021, the Government issued Decree 69/2021/ND-CP on renovation and reconstruction of apartment buildings (“Decree 69”), this Decree replaces Decree 101/2015/ND-CP on renovation and reconstruction of apartment buildings (“Decree 101”). The introduction of Decree 69 is expected to overcome the difficulties and backlogs that have not been resolved during the implementation of Decree […]
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- 07 / 09 / 2021 -
Reducing payment fees for interbank money transfer services
On August 23, 2021, the Governor of the State Bank of Vietnam issued Circular No. 13/2021/TT-NHNN amending and supplementing a number of articles of Circular No. 26/2013/TT-NHNN on the Service Fee Schedule for payment via the State Bank of Vietnam. Accordingly, this Circular stipulates the reduction of specific payment fees as follows: 50% discount on […]
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- 07 / 09 / 2021 -
Cases of transfering land use rights without authorizing
On June 30, 2021, the Ministry of Natural Resources and Environment issued Circular No. 09/2021/TT-BTNMT amending some Articles of circulars elaborating and proving guidelines for Land Law. This document takes effect from September 1, 2021. Accordingly, cases of transferring land-use rights without obtaining permission from competent state agencies but must register fluctuations include: • Repurposing […]
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- 07 / 09 / 2021 -
No need to supply copies of identification documents when implementing procedures for issuance of land use certificates
On June 30, 2021, the Ministry of Natural Resources and Environment issued Circular No. 09/2021/TT-BTNMT amending and supplementing a number of articles of circulars detailing and guiding the implementation of the Land Law. This document takes effect from September 1, 2021. According to Clause 5, Article 11 of Circular 09/2021/TT-BTNMT when the National Database on […]
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- 02 / 08 / 2021 -
New point in service provision for foreign investors
On June 30, 2021, the Ministry of Finance issued Circular 51/2021/TT-BTC guiding the obligations of organizations and individuals in foreign investment activities on the Vietnamese stock market, issued by the Minister of Finance (“Circular 51”). Circular 51 replaces Circular No. 123/2015/TT-BTC dated August 18, 2015 of the Minister of Finance guiding foreign investment activities on […]
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- 02 / 08 / 2021 -
New reporting regime related to foreign securities investment activities
On June 30, 2021, the Ministry of Finance issued Circular 51/2021/TT-BTC guiding the obligations of organizations and individuals in foreign investment activities on the Vietnamese stock market, issued by the Minister of Finance (“Circular 51”). Circular 51 replaces Circular No. 123/2015/TT-BTC dated August 18, 2015, of the Minister of Finance guiding foreign investment activities on […]
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- 02 / 08 / 2021 -
Open an indirect investment capital account when participating in the stock market
On June 30, 2021, the Ministry of Finance issued Circular 51/2021/TT-BTC guiding the obligations of organizations and individuals in foreign investment activities on the Vietnamese stock market, issued by the Minister of Finance (“Circular 51”). Circular 51 replaces Circular No. 123/2015/TT-BTC dated August 18, 2015, of the Minister of Finance guiding foreign investment activities on […]
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