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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

- 10 / 01 / 2021 -
Regulations on the time limit for notification before unilateral termination of labor contracts for The enterprise’s executive
On December 14, 2020, the Government issued Decree 145/2020/ND-CP guiding the Labor Code on labor conditions and labor relations. Accordingly, this Decree provides for the time limit for notification before unilateral termination of labor contracts for The enterprise’s executive. According to the provisions of this Decree, The enterprise’s executive (as stipulated in the Enterprise Law) […]
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- 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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