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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

- 05 / 05 / 2021 -
Increased training support for unemployment insurance payers
On March 31th, 2021, the Prime Minister issued Decision No.17/2021/QD-TTg regulating the vocational training support level for employees participating in unemployment insurance. This Decision takes effect from May 15, 2021.  According to Decision No.77/2014/QD-TTg, the maximum support level is VND 1,000,000/person/month regardless of the training period, but the Decision No.17/2021/QD-TTg has specified as follows:   […]
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- 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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