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Electronic Litigation Procedures at Court – New Provisions and Key Points for Litigants to Note

Electronic Litigation Procedures at Court – New Provisions and Key Points for Litigants to Note

Against a backdrop of digital transformation taking place vigorously across every field of economic and social life, judicial activity is also gradually transforming itself to meet the requirements of reform, modernization, and improved service to citizens and enterprises. In response to these requirements, on 16 January 2026, the Judicial Council of the Supreme People’s Court […]
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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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Commentary

- 27 / 04 / 2019 -
Managing cash revenues and expenditures through the State Treasury system
On December 28th, 2018, the Ministry of Finance issued Circular No. 136/2018/TT-BTC on amending and supplementing a number of articles of Circular 13/2017/TT-BTC dated February 15th, 2017 on managing cash revenues and expenditures through the State Treasury system. Accordingly, from the date of April 1, 2019, when the circular takes effect, the collection and spending, […]
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- 27 / 04 / 2019 -
Detailed provisions on the licensing of labor sublease activities, deposit and work list to be subleased
On March 20th, 2019, the Ministry of Finance issued Decree No. 29/2019/ND-CP stipulating details on the licensing of labor sublease activities, the deposit and work list to be performed labor sublease takes effect on May 5th, 2019. Accordingly, Decree No. 29/2019 / ND-CP has the following outstanding contents: One of the conditions for enterprises to […]
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- 27 / 04 / 2019 -
Three type of enterprises must internal audit
On January 22rd, 2019, the Government issued Decree No. 05/2019/ND-CP on internal audit. The Decree takes effect from April 1, 2019. Accordingly, the Decree stipulates that enterprises must perform internal audit, including: Listed company; Enterprises where the State owns more than 50% of charter capital are parent companies operating under the model of parent company […]
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- 27 / 04 / 2019 -
Provisions on the import of used technological line machinery
On April 19th, 2019, the Prime Minister issued Decision No. 18/2019/QD-TTg stipulating the import of used technological line machines, Decision 18/2019/QD-TTg will effective from May 16, 2019 Accordingly, Decision 18/2019/QD-TTg regulates the import of used line machinery as follows: Age of equipment does not exceed 10 years; For machinery and equipment in some specific areas, […]
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- 20 / 04 / 2019 -
Provisions on the time of training and converting the time to participate in compulsory training of lawyers
On March 15th, 2019, the Ministry of Justice issued Circular No. 02/2019/TT-BTP stipulating the obligation to participate in compulsory training of lawyers. The circular takes effect from May 5th, 2019 Accordingly, Circular No. 02/2019/TT-BTP provides many new regulations that stand out from Circular 10/2014/TT-BTP as follows: – Reducing the time to participate in professional training […]
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- 20 / 04 / 2019 -
Guidance on compulsory social insurance collection for foreign nationals working in Vietnam
On March 7th, 2019, Vietnam Social Insurance issued Official Letter No. 679/BHXH-BT guiding the collection of compulsory social insurance for foreign citizens working in Vietnam effective on 07/3/2019. Accordingly, Official Letter No. 679/BHXH-BT has the following outstanding contents: – An employee who is a foreign citizen working in Vietnam is subject to compulsory social insurance […]
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- 20 / 04 / 2019 -
Criteria for determining deductible expenses in enterprises
On February 27th, 2019, the Hanoi City Tax Department issued Official Letter No. 7623/CT-TTHT on the corporate income tax policy which set criteria for enterprises to determine deductible expenses. Accordingly, Official Letter No. 7623/CT-TTHT provides guidelines for determining deductible expenses, after reporting to the General Department of Taxation, specifically: Article 6, Circular No. 119/2016/TT-BTC, Amending […]
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- 20 / 04 / 2019 -
Guide accounting system for micro enterprises
On December 28th, 2018, the Ministry of Finance issued Circular No. 132/2018/TT-BTC guiding the accounting regime for micro enterprises. This Circular takes effect from February 15th, 2019, applicable to the fiscal year beginning or after April 1st, 2019. Accordingly, the subjects applying Circular No. 132/2018/TT-BTC are micro enterprises (enterprises with no more than 10 employees […]
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