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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

- 06 / 04 / 2021 -
Working time of the interbank payment system
On December 31, 2020, the State Bank of Vietnam issued Circular No. 21/2020/TT-NHNN amending and supplementing a number of articles of Circular No. 37/2016/TT-NHNN dated December 30, 2016. of the Governor of the State Bank of Vietnam providing for the management, operation and use of the national banking electronic payment system. Accordingly, this Circular has […]
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- 04 / 03 / 2021 -
Increase the fine for the group of violations on the use and publicity of diplomas and certificates in contravention of regulations
  On December 18, 2020, the Government issued Decree 04/2021/ND-CP stipulating the sanctioning of administrative violations in the field of education (“Decree 04“). Accordingly, Decree 04 has increased the fine for the group of violations on using and publishing diplomas and certificates in contravention of regulations. As follows: A fine of between VND 5,000,000 and […]
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- 04 / 03 / 2021 -
New rules on the conditions for transferring land use rights in the form of subdivision and sale of land
On December 18, 2020, the Government issued 148/2020/ND-CP amending a number of Decrees guiding the Land Law (“Decree 148“). Accordingly, Decree 148 has new regulations on the conditions for transferring land use rights in the form of division of plots and sale of land plots. As follows: In Clause 17, Article 1 of Decree 148 […]
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- 04 / 03 / 2021 -
Time of submission of certificate of origin of imported goods
On January 25, 2021, the Minister of Finance issued Circular No. 07/2021/TT-BTC prescribing the time for submitting certificates of origin of imported goods in the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union (EVFTA). Specifically: The customs declarer shall submit the certificate of origin of imported goods at the time […]
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- 04 / 03 / 2021 -
Cases of transfer of securities ownership are not required to be deposited
On December 31, 2020, the Ministry of Finance issued Circular No.119/2020/TT-BTC regulating the registration, depository, clearing and settlement of securities transactions. The Circular takes effect from 15th February, 2021.  In which, there are provisions for a number of cases where the transferor of securities ownership is not required to conduct the securities depository before the […]
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- 04 / 03 / 2021 -
New requirements for projects on building material production
On February 9, 2021, the Government issued Decree No. 09/2021/ND-CP on Management of building materials. In this Decree, the contents of management of construction investment projects on production of building materials are recorded, specifically as follows: Firstly, the implementation of construction investment projects for construction of building materials production is carried out in accordance with […]
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- 04 / 03 / 2021 -
Cancellation of the status of a public company in case of failure to meet the condition of a public company due to an organization, dissolution or bankruptcy
On December 31, 2020, the Ministry of Finance issued Circular No. 118/2020/TT-BTC guides some contents on offering, issuing securities, public offering, repurchasing shares, registering public companies and canceling the status of a public company. This Circular takes effect from February 15, 2021. One of the highlights of this document is related to the procedures for […]
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- 04 / 03 / 2021 -
Imported or exported goods are not required to declare tax each time it arises
On January 22, 2021, the Minister of Finance issued Circular No. 06/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of goods import, goods export. Accordingly, this Circular stipulates cases that import and export goods are not subject to tax declaration every […]
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