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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

- 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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- 10 / 11 / 2020 -
Conditions for applying preferential tax rates to exported goods under the EVFTA Agreement
On September 18, 2020, the Government issued the Decree No. 111/2020/ND-CP on Preferential Export Tariffs and Special Preferential Import Tariffs of Vietnam to implement the Free Trade Agreement between the Socialist Republic of Vietnam and European Union in the period 2020 – 2022. This Decree applies to taxpayers according to the provisions of the Import […]
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- 09 / 11 / 2020 -
Reviewing a number of violations and the level of administrative penalties in the field of Customs
On October 19, 2020, the Government issued Decree No.128/2020/ND-CP regulates the sanctioning of administrative violations in the field of Customs, the document takes effect from 10/12/2020.   Let’s take a look at a number of violations and the fine levels for administrative violations in the Customs domain:  Export, import, temporary import, re-export, transit, and transfer of […]
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- 09 / 11 / 2020 -
Increase the fine level for violations of cosmetic advertising regulations through the form of seminars, conferences, events
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 increased the fine level for violations of regulations on cosmetic advertising through the form of seminars, conferences and events. As follows: Acts […]
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- 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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