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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

- 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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- 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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