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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

- 02 / 08 / 2021 -
Determination of the monthly salary for compulsory social insurance
On July 7, 2021, the Minister of Labor, War Invalids and Social Affairs issued Circular No. 06/2021/TT-BLDTBXH amending and supplementing some articles of Circular No. 59/2015/TT-BLDTBXH regulating detailing and guiding the implementation of some articles of the Law on Social Insurance regarding compulsory social insurance. Accordingly, one of the outstanding contents in this Circular is […]
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- 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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