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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

- 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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- 05 / 10 / 2020 -
30% 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, enterprises that meet the following conditions will receive a 30% reduction in CIT payable in 2020, […]
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- 05 / 10 / 2020 -
The guiding the implementation of rooftop solar power development
On September 22, 2020, the Ministry of Industry and Trade issued Official Letter No. 7088/BCT-DL in 2020 guiding the implementation of rooftop solar power development. This Official Letter takes effect from the date of its issue. Currently, there are quite a few questions about understanding what is Rooftop solar systems, or on what basis the […]
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- 05 / 10 / 2020 -
List of scrap permitted to be imported from abroad to be used as raw production materials
On September 24, 2020, the Prime Minister issued Decision 28/2020/QD-TTg regulating the List of scrap permitted to be imported from abroad for use as raw production materials. Accordingly, this category includes: Iron and steel scrap: Waste and scrap of cast iron; Scrap and fragments of alloy steel: of stainless steel; Waste and scrap of alloy […]
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- 05 / 10 / 2020 -
Private enterprise directly transformed into Joint Stock Company
On June 17, 2020, the National Assembly promulgated the Enterprise Law 2020 stipulating the establishment, management organization, reorganization, dissolution and operation. related business, including limited liability companies, joint stock companies, partnerships and private enterprises; regulations on group of companies. Accordingly, the Enterprise Law 2020 allows a private enterprise to be directly converted into a joint […]
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- 05 / 10 / 2020 -
Conditions for issuing non-convertible bonds and bonds without warrants
On July 9 th ,2020, the Government issued Decree No.81/2020/ND-CP mendments to the government’s decree no. 163/2018/nd-cp dated december 04 th , 2018 on issuance of corporate bonds, the document takes effect from September 1 st , 2020. One of the adjustments and supplements that are considered outstanding is the conditions for issuing non-convertible bonds […]
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