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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

- 04 / 06 / 2020 -
Maximum interest rates of short-term loans in vietnam dong offered by credit institutions and foreign bank branches to customers to meet their demand of fund in certain economic sectors
The State Bank of Vietnam has just issued Decision 920/QĐ-NHNN on the maximum short-term loan interest rate in Vietnam dong as prescribed in Clause 2, Article 13 of Circular 39/2016/TT-NHNN of December 30th, 2016. 2016 and takes effect from the date of signing, and this Decision also replaces Decision 420/QĐ-NHNN issued by the State Bank […]
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- 05 / 05 / 2020 -
The list of items exempted from import tax during the Covid-19 epidemic
On February 7, 2020, the Prime Minister issued Official Letter No. 197/TTg-KTTH of exempting import tax on medical masks and hand sanitizer; raw materials for the production of masks, antiseptic water, necessary supplies and equipment in service of the prevention and control of acute respiratory infections caused by corona virus. On February 7, 2020, the […]
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- 05 / 05 / 2020 -
Subjects are entitled to electricity price reduction and electricity bill reduction
Document No. 2698/BCT-DTĐL was issued on April 16, 2020 by the Ministry of Industry and Trade on supporting electricity price reduction for customers using electricity affected by Covid epidemic -19. According to the Decision No. 648/QD-BCT issued on March 20, 2019, the average retail price of electricity is 1,864.44 vnđ/KWh (excluding VAT). With the complicated […]
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- 05 / 05 / 2020 -
Mechanism to encourage development of solar power
Solar power is a new group of energy industries developed recently in Vietnam. Most solar power projects are concentrated in localities such as Ninh Thuan, Gia Lai, bac Giang, Hai Phong… The development of solar power is receiving many policies to encourage and support the state. On April 6, 2020, the Prime Minister issued Decision […]
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- 05 / 05 / 2020 -
Goods in transit through the ACTS system must comply with the law
On April 9, 2020 the Government issued Decree No.46/2020/ND-CP, effective from 1/6/2020 providing regulations on customs procedures, customs inspection and supervision of goods. transit through the ASEAN customs transit system to implement Protocol 7 on the customs transit system Protocol 7 on the Customs Transit System was developed with the overall goal of simplifying and […]
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- 05 / 05 / 2020 -
Areas and lists of jobs that laborers are not allowed to work abroad
April 3, 2020, the Government issued Decree No. 38/2020/ND-CP detailing the implementation of the Law on Vietnamese laborers going to work abroad under contracts (“Decree 38/2020/ND-CP”). Decree 38/2020/ND-CP details about areas and lists of jobs that workers laborers are not allowed to work abroad. Specifically: Areas that laborers are not allowed to work abroad The […]
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- 05 / 05 / 2020 -
Who is supported money due to the effects of Covid epidemic?
Currently, the Covid epidemic chain is having many complicated and unpredictable developments affecting the economies of most countries in the world. In VietNam, the Covid epidemic has had many negative impacts on the business investment activities of many businesses. Enterprises, cooperatives and business households must suspend production and business activities or reduce production scale, thus […]
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- 05 / 05 / 2020 -
Measures of coercive execution of judgments against commercial legal entities
On April 8, 2020, the Government issued Decree No. 44/2020/ND-CP providing for enforcement of judgments against commercial legal entities. Accordingly, in cases where a commercial legal entity fails to abide by or does not fully comply with the court’s legally effective judgments or decisions, the competent criminal judgment-executing agency or the state management agency For […]
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