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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

- 05 / 05 / 2021 -
To apply the tax extension policy in 2021, what procedures should Small and medium-sized enterprises carry out?
On April 19, 2021, the Government issued Decree 52/2021/ND-CP on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021. (“Decree 52“), accordingly, Small and medium-sized enterprises (SMEs) are one of the subjects to be applied Decree 52. However, to apply the tax extension […]
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- 05 / 05 / 2021 -
Small and medium-sized enterprises are allowed to extend the tax to be paid in 2021
On April 19, 2021, the Government issued Decree 52/2021/ND-CP on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021. (“Decree 52“), accordingly, Small and medium-sized enterprises (SMEs) are one of the subjects to be applied Decree 52, specifically as follows: SMEs are eligible […]
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- 05 / 05 / 2021 -
Things enterprises need to keep in mind when implementing the procedures to request VAT payment extension according to Decree 52/2021/ND-CP
On April 19, 2021, the Government issued Decree 52/2021/ND-CP on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021. (“Decree 52“). The following will be the things that the enterprises should be considered when carrying out procedures to request VAT payment extension according […]
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- 05 / 05 / 2021 -
Additional cases of fee exemption in the fields of exit, entry, transit, and residence in Vietnam
On April 7, 2021, the Ministry of Finance issued Circular 25/2021/TT-BTC regulating the rates, collection, payment, management and use of fees and charges in the fields of exit and entry, transit and residence in Vietnam (“Circular 25“). Circular 25 replaces Circular No. 219/2016/TT-BTC and Circular No. 41/2020/TT-BTC. Accordingly, Article 5 of Circular 25 adds exemptions […]
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- 05 / 05 / 2021 -
New regulations on electronic documents
On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the tax field. Accordingly, this Circular has new regulations on electronic documents. “Electronic document” is information created, sent, received and stored electronically when a taxpayer, tax authority, other relevant agency, organization or individual performs a transaction electronic tax. Electronic […]
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- 05 / 05 / 2021 -
New regulations on electronic tax transaction registration
On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the tax field. Accordingly, this Circular has new regulations on electronic tax transaction registration methods, including the following methods: For registration of electronic tax transaction accounts with tax authorities: Web portal of General Department of Taxation. Registration of transactions […]
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- 05 / 05 / 2021 -
New regulations on time for submitting electronic tax dossiers, electronic tax payment
On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the field tax. Accordingly, this Circular has new regulations on the time of electronic tax filing, electronic tax payment; time for tax agencies to send notices, decisions and documents to taxpayers. As follows: New regulations on electronic tax filing, […]
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- 05 / 05 / 2021 -
Supporting enterprises affected by covid – the bank implement debt responsibility restructuring; exempt/ reduct the interest, fees
On April 2, 2021, the State Bank of Vietnam issued Circular No. 03/2021/TT-NHNN amending and supplementing a number of articles of Circular No.01/2020/TT-NHNN dated march 13, 2020 of The governor of the State bank of Vietnam providing instructions for Credit Institutions and Foreign Branch Banks (FBBs) on debt rescheduling, exemption or reduction of interest and […]
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