Rather than merely regulating the contents of standard form contracts, the 2023 Law on Real Estate Business and Decree No. 96/2024/ND-CP have established a mechanism for regulating the use of standard form contracts in real estate business. This article analyzes the two most notable new points, namely the principle that enterprises may not arbitrarily amend […]

Decree No. 296/2026/ND-CP amending and supplementing a number of regulations on enterprise registration officially came into effect on 23 July 2026. This is considered one of the important legal instruments aimed at further concretizing the policy of administrative reform, building a digital government, and improving the effectiveness of state management over enterprises in the new […]

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 […]

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 […]

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 […]