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Analysis of Regulations on Standard Form Contracts in Real Estate Business

Analysis of Regulations on Standard Form Contracts in Real Estate Business

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 […]
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03 Key Highlights of Decree No. 296/2026/ND-CP on Enterprise Registration

03 Key Highlights of Decree No. 296/2026/ND-CP on Enterprise Registration

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 […]
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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 […]
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Commentary

- 14 / 07 / 2019 -
Guidance on converting cooperatives to enterprises.
On June 5, 2019, the Ministry of Planning and Investment issued Official Letter No. 3763/BKHDT-HTX guiding the conversion of cooperatives to enterprises. Accordingly, if the cooperative organizes and operates incompatible with legal regulations or wants to convert to another type of organization and does not fall into the state of “insolvency”, it shall perform as […]
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- 07 / 07 / 2019 -
Guidance on the application of Article 324 of the Criminal Code 2015 on charges of “Money laundering”.
On 24/05/2019, The Supreme People’s Court of Judges issued Resolution No. 03/2019/NQ-HDTP guiding the application of Article 324 of the Penal Code on “Money laundering” offenses. This resolution takes effect from 07/07/2019. Resolution 03/2019/NQ-HDTP clarifies the concept of “knowing or having a basis to know that other people commit crimes”. Four cases are explained in […]
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- 07 / 07 / 2019 -
Subjects allowed to import scraps from July 1, 2019
On 24/05/2019, the Government issued Decree No. 40/2019/ND-CP amending and supplementing a number of articles of decrees detailing and guiding the implementation of environmental protection laws. The Circular takes effect from 01/07/2019. Accordingly, only organizations and individuals with production facilities using scrap are allowed to import scrap as raw materials for production and must meet […]
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- 07 / 07 / 2019 -
Provisions on the Preferential Export Tariff, Special Preferential Import Tariff for the Implementation of the CPTPP Agreement Period 2019 – 2022
On 26/06/2019, the Government issued Decree No. 57/2019/ND-CP stipulating preferential export tariffs and special preferential import tariffs to implement a comprehensive and progressive partnership agreement. Trans-Pacific period 2019-2022 takes effect on 26/06/2019. Accordingly, Decree No. 57/2019/ND-CP has the following outstanding contents: – The Decree promulgates the Preferential Export Tariff for the implementation of the CPTPP […]
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- 07 / 07 / 2019 -
Adjusting pensions, social insurance benefits and monthly benefits
On May 20, 2019, the Government issued Decree 44/2019/ND-CP on adjustment of pensions, social insurance and monthly allowances. Accordingly, this Decree takes effect from July 1, 2019. Specifically, from July 1, 2019, an increase of 7.19% on pension, social insurance and monthly allowance of June 2019 for the following subjects: Firstly, cadres, civil servants, workers, […]
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- 07 / 07 / 2019 -
Some outstanding new points of the Law on Tax Administration in 2019
On June 13, 2019, the National Assembly of the Socialist Republic of Vietnam, the 14th session of the National Assembly, passed the Tax Administration Law No. 38/2019 / QH14. This law takes effect from July 1, 2020. Accordingly, the Tax Administration Law of 2019 has some notable new points related to the expansion of taxpayers’ […]
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- 07 / 07 / 2019 -
Small and medium enterprises are supported with legal consultancy costs
On June 24, 2019, the Government issued Decree 55/2019 / ND-CP on legal support for small and medium enterprises. This Decree takes effect from August 16, 2019. Accordingly, small and medium enterprises are supported with legal consultancy costs with the following levels: – Microenterprises are supported 100% of legal consultancy costs according to the written […]
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- 01 / 07 / 2019 -
Regulations on the implementation of periodic environmental monitoring of production, business, service and industrial zones
On May 13, 2019, the Government issued Decree No. 40/2019 / ND-CP stipulating amendments and supplements to a number of articles of decrees detailing and guiding the implementation of environmental protection laws. effective July 1, 2019. Accordingly, Decree No. 40/2019 / ND-CP has the outstanding contents of regulations on the implementation of periodic environmental monitoring […]
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