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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

- 04 / 12 / 2020 -
The cases of not sanctioning administrative violations of taxes, invoices
On October 19, 2020, the Government issued Decree 125/2020/ND-CP (“Decree 125/2020/ND-CP“) on sanctioning of administrative violations of taxs and invoices. Here are some noteworthy contents of Decree 125/2020/ND-CP on: The cases of not sanctioning administrative violations of taxes, invoices. Article 9 of Decree 125/2020/ND-CP prescribes 06 cases of not sanctioning administrative violations of taxes, invoices […]
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- 04 / 12 / 2020 -
The statute of limitations for sanctioning administrative violations of tax and invoices
On October 19, 2020, the Government issued Decree 125/2020/ND-CP (“Decree 125/2020/ND-CP“) on sanctioning of administrative violations of taxs and invoices. Here are some noteworthy contents of Decree 125/2020/ND-CP on: The statute of limitations for sanctioning administrative violations of tax and invoices. Clause 1, Clause 2 Article 8 of Decree 125/2020/ND-CP prescribes The statute of limitations […]
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- 04 / 12 / 2020 -
The level of fines for the administrative violation of taxes and invoices
On October 19, 2020, the Government issued Decree 125/2020/ND-CP (“Decree 125/2020/ND-CP“) on sanctioning of administrative violations of taxs and invoices. Here are some noteworthy contents of Decree 125/2020/ND-CP on: The level of fines for the administrative violation of taxes and invoices. Clause 1, Article 7 of Decree 125/2020/ND-CP prescribes The level of fines for the […]
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- 04 / 12 / 2020 -
Cases of taxpayer information disclosure from December 5, 2020
On October 19, 2020, the Government issued Decree 126/2020/ND-CP guiding the Law on Tax Administration. Accordingly, this Decree specifies cases in which taxpayer information will be publicized from December 5, 2020, including: Stop working, have not completed the procedure for TIN deactivation, are inactive at the registered address. Tax evasion, assisting tax evasion, appropriation of […]
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- 04 / 12 / 2020 -
Completion of tax obligations before exiting
On October 19, 2020, the Government issued Decree 126/2020/ND-CP guiding the Law on Tax Administration. Accordingly, this Decree provides for individuals to fulfill their tax obligation before exiting abroad. If the tax obligation has not been fulfilled, the competent person will issue a decision to suspend the exit. Cases of suspension from exit include: Suspension […]
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- 04 / 12 / 2020 -
Banks must provide customer account information and withhold tax as requested by tax authorities
On October 19th, 2020, the Government issued Decree 126/2020/ND-CP (“Decree 126”) detailing a number of articles of the Law on Tax Administration No.38/2019/QH14.  In particular, Decree 126 provides for the responsibilities of commercial banks in providing customer account information and withholding tax on customers’ accounts opened at banks for tax authorities. Decree 126 provides for […]
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- 04 / 12 / 2020 -
Protection of the employment of whistleblowers who work under labor contracts
On October 15th, 2020, the Ministry of Labor – War Invalids and Social Affairs issued Circular No.08/2020/TT-BLDTBXH guiding the employment protection of whistleblowers working under labor contracts. This document takes effect from December 1st, 2020. Accordingly, job protection of the protected person is understood as a competent agency considering and issuing a decision on application […]
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- 04 / 12 / 2020 -
Employee’s retirement age
On November 18, 2020, the Government issued Decree No.135/2020/ND-CP on retirement age, this document takes effect force as of January 1st, 2021. Accordingly, the regulation on the retirement age of the employee is as follows: Firstly, for the employee working under normal working conditions, the retirement age for male employees is full 60 years and […]
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