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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 / 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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- 30 / 06 / 2021 -
List of products subject to inspection of quality upon import
On June 3, 2021, the Minister of Labor, War Invalids, and Social Affairs issued Circular No. 01/2021/TT-BLDTBXH stipulating the list of potentially unsafe products and goods under management responsibility of the Ministry of Labor, War Invalids and Social Affairs. In which, the Circular stipulates the list of products subject to an inspection of quality upon […]
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- 30 / 06 / 2021 -
The latest direction of the Government to promote the formation of the vaccine manufacturing industry in Vietnam
On June 29, 2021, the Government issued Resolution No. 63/NQ-CP on the main tasks and solutions to promote economic growth, disbursement of public investment, and sustainable export during the final months of 2021 and the beginning months of 2022 (“Resolution 63”). One of the highlights and notable points in Resolution 63 is the recognition of […]
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- 30 / 06 / 2021 -
Guidelines for application of APA mechanism with businesses with link transactions
On June 18, 2021, the Ministry of Finance issued Circular 45/2021/TT-BTC guiding the application of the prior agreement mechanism on the tax calculation method (APA) in tax administration for enterprises associated transactions. Accordingly, regulations on transactions proposed to apply APA are as follows: – Transactions proposed to apply APA are related-party transactions specified in Clause […]
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- 30 / 06 / 2021 -
Postpone payment of trade union fee for Enterprises affected by Covid – 19
On June 22, 2021, the Vietnam General Confederation of Labor issued Guidance No. 13/HD-LDLD guiding some contents related to payment of trade union fee dues affected by the Covid – 19 pandemic (“Guidance No.13”). Accordingly, allow Enterprises affected by Covid – 19 to postpone payment of trade union fee, specifically as follows: Subjects of application: […]
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- 02 / 06 / 2021 -
Conditions for licensing of employment service enterprises
On March 19, 2021, The Government promulgates Decree 23/2021/ND-CP guiding Clause 3, Article 37, and Article 39 of the Employment Law on employment service centers and employment service enterprises. Accordingly, this Decree details the conditions for licensing of employment service enterprises, specifically as follows: Having premises for an employment service business’s main office or branches […]
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- 02 / 06 / 2021 -
Cases exempted from foreign diploma recognition procedures in Vietnam
In the context of current international integration, the need to employ foreign workers (or Vietnamese who study at training programs of foreign educational institutions) is becoming more and more common in enterprises in Vietnam. This leads to the need for foreign diploma recognition. On April 15, 2021, the Ministry of Education and Training issued Circular […]
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- 02 / 06 / 2021 -
Procedures for temporary import of automobile and motorcycle
On April 19th, 2021, the Ministry of Finance issued Circular No. 27/2021/TT-BTC amending and supplementing a number of articles in Circular No. Circular No. 19/2014/TT-BTC dated February 11th, 2014 of the Minister of Finance stipulating procedures for temporary import, re-export, destruction, and transfer of automobiles, two-wheeled motorbikes of who are subject to privileges and immunities […]
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