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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 […]
Learn More The Right of Shareholders to Sue Managers of a Joint Stock Company
Disputes Over Sale and Purchase / Loan Contracts: Conditions and Documentation Required to Exercise the Right to Sue

Disputes Over Sale and Purchase / Loan Contracts: Conditions and Documentation Required to Exercise the Right to Sue

Disputes over sale and purchase contracts and loan-of-property contracts are among the most common types of civil disputes today; yet a considerable number of statements of claim are still returned by the courts, or made subject to requests for supplementation, for want of adequate legal grounds. Bringing a lawsuit involves more than merely drafting a […]
Learn More Disputes Over Sale and Purchase / Loan Contracts: Conditions and Documentation Required to Exercise the Right to Sue
Conditional early release from imprisonment: when will a certificate of completion of the imprisonment sentence be issued?

Conditional early release from imprisonment: when will a certificate of completion of the imprisonment sentence be issued?

Does being granted conditional early release from imprisonment mean that the person has already completed their imprisonment sentence? Will a person granted early release be issued a Certificate of Completion of the Imprisonment Sentence immediately upon release from prison, or must they wait until another point in time? These are questions of particular concern to […]
Learn More Conditional early release from imprisonment: when will a certificate of completion of the imprisonment sentence be issued?

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