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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 […]
Learn More Enterprises under search and document seizure: what to do in the first 24 hours?
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

- 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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- 03 / 09 / 2020 -
Non-conduction of mediation or dialogue at Court
On June 16, 2020, the 14th National Assembly voted to pass the Law on Mediation and Dialogue at the Court. This new law has specified the cases where mediation and dialogue are not conducted in court. As follows: Non-conduction of mediation or dialogue at Court (Article 19 Law on mediation or dialogue at Court) Claim […]
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- 03 / 09 / 2020 -
The Role of the Mediator in procedures for mediation and dialogue at Court under the Law on Mediation, Dialogue at Court
On June 16, 2020, the 14th National Assembly voted to pass the Law on Mediation and Dialogue at Court. This new law defines the role of the Mediator in the mediation and dialogue proceedings at the Court. As follows: Preparation for mediation or dialogue at court (Article 21 – Law on Mediation, Dialogue at Court) […]
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- 03 / 09 / 2020 -
Conditions for becoming a Mediator under the Law on Mediation, Dialogue in Court
Conditions for becoming a Mediator under the Law on Mediation, Dialogue in Court On June 16, 2020, the 14th National Assembly voted to pass the Law on Mediation and Dialogue at the Court. This new law fully specifies the criteria for a Mediator as well as the order, procedures, and authority to choose and appoint. […]
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- 03 / 09 / 2020 -
Regulations on notification of seal sample of the enterprise
On June 17, 2020, The National Assembly promulgates the Enterprise Law 2020 to apply to enterprises; Agencies, organizations and individuals involved in the establishment, management organization, reorganization, dissolution and related operations of enterprises. Accordingly, for the regulations on seal of enterprises, the Enterprise Law 2020 stipulates as follows: The seal includes the seal made at […]
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- 03 / 09 / 2020 -
Regulations on notification of seal sample of the enterprise
On June 17, 2020, The National Assembly promulgates the Enterprise Law 2020 to apply to enterprises; Agencies, organizations and individuals involved in the establishment, management organization, reorganization, dissolution and related operations of enterprises. Accordingly, for the regulations on seal of enterprises, the Enterprise Law 2020 stipulates as follows: The seal includes the seal made at […]
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- 03 / 09 / 2020 -
Operation duration of investment projects
On June 17, 2020, the National Assembly promulgated the Law on Investment No. 61/2020 /QH14 regulating business investment activities in Vietnam and business investment activities from Viet Nam to foreign countries. Accordingly, at Article 44 of this Law has new provisions on the operation duration of investment projects as follows: For investment projects located in […]
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- 03 / 09 / 2020 -
Investment incentives
On June 17th, 2020, the Law on Investment 2020 was passed by the 14th National Assembly and came into effect from January 1, 2021.  Accordingly, the Law on Investment 2020 has added a number of industries eligible for investment incentives as well as additional investment incentive policies, specifically as follows:           […]
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