Enterprises

Following the entry into force of the Law on Protection of Consumer Rights 2023 (“LPCR 2023”), law enforcement trends are showing a clearer trajectory: regulatory authorities are not only looking at whether businesses issue appropriate policies or contracts, but are increasingly focusing on how those…

On July 23, 2026, the Government issued Decree No. 296/2026/ND-CP ("Decree 296") amending and supplementing a number of articles of Decree No. 168/2025/ND-CP ("Decree 168") on business registration. The Decree introduces several notable changes aimed at enhancing transparency in corporate governance,…

On July 7, 2026, the Government issued Decree No. 274/2026/ND-CP detailing a number of articles and implementation measures of the Bidding Law regarding the selection of investors for business investment projects (“Decree 274”) to replace Government Decree No. 23/2024/ND-CP dated February 27, 2024 (“Decree…

On June 30, 2026, the Government issued Decree No. 255/2026/NĐ-CP regulating tax administration for related-party transactions of enterprises with related-party relationships (“Decree 255”). Decree 255 replaces Decree 132/2020/NĐ-CP regulating tax administration for enterprises with related-party transactions…

On 2 June 2026, the People's Council of Hanoi City promulgated Resolution No. 12/2026/NQ-HĐND ("Resolution 12"), regulating adjustments to administrative procedures in the field of enterprise registration within Hanoi City, issued pursuant to Point b, Clause 2, Article 8 of the Capital Law No. 02/2026/QH16,…

In the context of the Vietnamese Government’s ongoing efforts to promote reforms and reduce administrative procedures in order to facilitate investment and business activities, on 18 May 2026, the Government issued Resolution No. 66.18/2026/NQ-CP on decentralization, reduction and simplification of…

Recently, on April 29, 2026, and May 5, 2026, the Government promulgated Decree No. 141/2026/ND-CP and Decree No. 144/2026/ND-CP to amend and supplement certain regulations concerning tax policies and conditions for value-added tax (VAT) deduction applicable to the production and business activities…

On March 31, 2026, the Government officially issued Decree No. 102/2026/ND-CP (“Decree 102”), amending and supplementing a number of articles of Decree No. 75/2019/ND-CP on administrative sanctions in the field of competition (“Decree 75”). Previously, ATA Legal Services had published an update and…

On 31 March 2026, the Government issued Decree No. 103/2026/ND-CP on outbound investment (“Decree 103”), replacing the relevant provisions of Decree No. 31/2021/ND-CP (“Decree 31”). In line with the spirit of the Law on Investment 2025, Decree 103 introduces a number of “unprecedented” provisions demonstrating…

On 01 March 2026, the Law on Investment 2025 was promulgated and came into effect, introducing a number of new regulations and procedures aimed at simplifying administrative procedures and facilitating investment and business activities. (ATA Legal Services has published an article analyzing the notable…

On 10 December 2025, the National Assembly passed the Law on Tax Administration No. 108/2025/QH15 (“Law on Tax Administration 2025”), replacing the Law on Tax Administration No. 38/2019/QH14 (“Law on Tax Administration 2019”). In general, the Law on Tax Administration 2025 introduces new provisions…

The Law on Investment No. 143/2025/QH15 (“Investment Law 2025”) was passed by the National Assembly on 11 December 2025 and officially took effect on 01 March 2026, replacing Law on Investment No. 61/2020/QH14 (“Investment Law 2020”). However, as of now, the implementing regulations guiding the Investment…

On 23 January 2026, the Government issued Decree No. 37/2026/ND-CP (“Decree 37”) detailing the implementation of a number of articles of the Law on Product and Goods Quality, as amended and supplemented. Decree 37 was promulgated to further complete the legal framework governing metrology and product…

On 31 December 2025, the Government promulgated Decree No. 374/2025/ND-CP guiding the implementation of the Law on Employment 2025 (“Decree 374”), replacing Decree No. 28/2015/ND-CP (“Decree 28”).In general, Decree 374 inherits the core provisions of Decree 28 while supplementing several regulations…

On May 17, 2025, the National Assembly promulgated Resolution No. 198/2025/QH15 on a number of special mechanisms and policies for the development of the private economic sector (“Resolution 198”), based on the spirit of Resolution No. 68-NQ/TW of the Politburo. ATA Legal Services has published an analysis…