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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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Administrative liability in cases where foreign investors fail to make or fully make their capital contributions

Administrative liability in cases where foreign investors fail to make or fully make their capital contributions

Under Vietnamese law, where a foreign investor establishes an economic organization or contributes capital to, acquires shares in, or acquires capital contributions in a Vietnamese enterprise, the capital contribution must be made within the time limit committed in the investment registration dossier, the Investment Registration Certificate (“IRC”), and the Enterprise Registration Certificate (“ERC”). As a […]
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Abolition of the death penalty for the crime of embezzlement of property and the crime of accepting bribes

Abolition of the death penalty for the crime of embezzlement of property and the crime of accepting bribes

Abolition of the death penalty for the crime of embezzlement of property and the crime of accepting bribes is one of the most notable amendments to the Penal Code effective from 1 July 2025. Narrowing the scope of application of the death penalty has been a matter of concern to many countries in the course […]
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Cancellation of contract and key points to note

Cancellation of contract and key points to note

Cancellation[1] of a contract is one of the most powerful remedies available when a partner seriously breaches its obligations; however, if applied on incorrect grounds, it may turn the “cancelling” party into the breaching party. This article analyses when a breach is considered a “fundamental breach,” and the 4 points enterprises must bear in mind […]
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Commentary

- 09 / 11 / 2020 -
Adding many violations related to alcohol and beer in the new Decree on sanctioning administrative violations in the health sector
On September 28, 2020, the Government issued Decree No. 117/2020/ND-CP regulating the sanctioning of administrative violations in the health sector, replacing Decree 176/2013/ND-CP (“Decree No. 117/2020/ND-CP”). Accordingly, Decree No. 117/2020/ND-CP has added many violations related to alcohol and beer, which were not previously regulated in Decree 176/2013/ND-CP. Including 8 articles, from Article 30 to Article […]
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- 09 / 11 / 2020 -
Tighter in monitoring infectious diseases in Vietnam
On September 28, 2020, the Government issued Decree No. 117/2020/ND-CP regulating the sanctioning of administrative violations in the health sector, replacing Decree 176/2013/ND-CP (“Decree No. 117/2020/ND-CP”). Accordingly, Decree No. 117/2020/ND-CP has provided stricter regulations on monitoring infectious diseases in Viet Nam, specifically as follows: All violations in monitoring infectious diseases were fined Previously, according to […]
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- 09 / 11 / 2020 -
Imported goods meet the following conditions will apply preferential tariffs under the Agreement EVFTA
On September 18, 2020, the Government promulgated Decree No. 111/2020/ND-CP on Preferential Export Tariffs and Preferential Import Tariffs special offers of Vietnam to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union for the period 2020-2022.  Imported goods are subject to preferential import tax rates. In particular, under the […]
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- 09 / 11 / 2020 -
Principles of sanctioning administrative violations of tax and invoices
On October 19, 2020, the Government issued Decree No. 125/2020/ND-CP on penalties for administrative violations of tax and invoices. This Decree takes effect from December 5, 2020. Accordingly, the principle of sanctioning administrative violations of tax and invoices will be implemented as follows: 1. The sanctioning of administrative violations of taxes and invoices comply with […]
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- 09 / 11 / 2020 -
Tax administration for taxpayers during business suspension
On October 19, 2020, the Government issued Decree No.126/2020/ND-CP detailing a number of articles of the Law on Tax Administration, which takes effect from December 5 th , 2020. One of the highlights of this Decree is the regulations on tax administration for taxpayers during the period of suspension of business or business, specifically as […]
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- 05 / 10 / 2020 -
Who can buy duty free goods
Decree No. 100/2020 / ND-CP dated August 28 th , 2020 of the Government regulating the business of duty-free goods, specifying the subjects and conditions for buying duty-free goods. The document takes effect from October 15, 2020 Subjects and conditions for buying duty-free goods are: Persons who leave or transit after completing exit or transit […]
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- 05 / 10 / 2020 -
Guidance on the declaration of CIT payable reduction in 2020
On September 25, 2020, the Government issued Decree No. 114/2020/ND-CP, detailing the implementation of the National Assembly's Resolution No. 116/2020/QH14 on corporate income tax (“CIT”) payable in 2020 for enterprises, cooperatives, non-business units and other organizations (”Decree 114/2020/ND-CP”). Accordingly, guidance on the declaration of CIT payable reduction in 2020, specifically as follows: 1. Enterprises shall […]
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- 05 / 10 / 2020 -
Some notes on the reduction of CIT payable in 2020
On September 25, 2020, the Government issued Decree No. 114/2020/ND-CP, detailing the implementation of the National Assembly's Resolution No. 116/2020/QH14 on corporate income tax (“CIT”) payable in 2020 for enterprises, cooperatives, non-business units and other organizations (“Decree 114/2020/ND-CP“). Accordingly, some notes on the reduction of CIT payable in 2020, specifically as follows: 1. Notes on […]
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