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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 […]
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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 -
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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- 06 / 04 / 2021 -
Forms and providing business registration information will be applied from May 1, 2021
Recently, on March 16, 2021, the Ministry of Planning and Investment issued Circular 01/2021/TT-BKHDT guiding business registration, replacing Circular No. 20/2015/TT-BKHDT and Circular No. 02/2019/TT-BKHDT on business registration (“Circular 01“). Here are some highlights of Circular 01: Forms applied in business registration activities: Circular 01 stipulates that all 99 forms used in business registration and […]
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- 06 / 04 / 2021 -
Stipulating criteria for defining high-tech enterprises
On March 16, 2021, the Prime Minister issued Decision 10/2021/QD-TTg regulating the criteria for identifying high-tech enterprises issued by the Prime Minister, which replaces the Decision No. 19/2015/QD-TTg (“Decision 10“). Here are some highlights of Decision 10: Subjects covered by Decision 10: Enterprises producing high-tech products and providing high-tech services in Vietnam and related agencies […]
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- 06 / 04 / 2021 -
New regulations on the customs fees and charges for goods and vehicles in transit
On February 18, 2021, the Ministry of Finance issued Circular 14/2021/TT-BTC regulating the rates, collection, payment, management and use of customs fees and charges for goods and vehicles in transit issued by the Ministry of Finance, replacing Circular 274/2016/TT-BTC of the Ministry of Finance dated November 14, 2016 (“Circular 14”). Here are some highlights of […]
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- 06 / 04 / 2021 -
Cases of not collecting import tax or export tax
On March 11, 2021, the Government issued Decree No. 18/2021/NĐ-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax. Accordingly, the Decree has added provisions on the cases of not collecting […]
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- 06 / 04 / 2021 -
Regulations on tax exemption for imports to create fixed assets of subjects entitled to investment incentives
On March 11, 2021, the Government issued Decree No. 18/2021/NĐ-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax. Accordingly, the Decree has added provisions on tax exemption of imported goods […]
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- 06 / 04 / 2021 -
Regulations on tax exemption of Goods imported for processing and Processed Goods for export
On March 11, 2021, the Government issued Decree No. 18/2021/NĐ-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax. This Decree has many new regulations, amended and supplemented regulations related to […]
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- 06 / 04 / 2021 -
Application of the new health insurance card form
On December 3, 2020, Decision No.1666/QD-BHXH was issued by the Vietnam Social Security. Accordingly, the Health Insurance card form will be changed. As follows: Size: Length 85. 60 mm, width 53. 98 mm, according to the card’s outer edge frame. This size is much more compact than the old health insurance card form. Material: Using […]
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