Enterprises

RESOLUTION NO. 66.25/NQ-CP: FROM SEPTEMBER 15, 2026 TO THE END OF FEBRUARY 28, 2027, STATE MANAGEMENT RESPONSIBILITIES FOR INDUSTRIAL PARKS AND GEOLOGY & MINERALS ARE TRANSFERRED TO THE MINISTRY OF INDUSTRY AND TRADE

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mo.09

On September 4, 2026, the Government issued Resolution No. 66.25/2026/NQ-CP (“Resolution 66.25”) on resolving difficulties and obstacles related to state management functions, tasks, and powers regarding industrial parks, geology, and minerals. The objective of Resolution 66.25 is to reassign certain…

RESOLUTION NO. 28/2026/NQ-CP ON SPECIFIC MECHANISMS ALLOWING OVER-CAPACITY COAL EXTRACTION: WHAT COAL MINING ENTERPRISES NEED TO KNOW TO MITIGATE COMPLIANCE RISKS

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mo.09

On June 9, 2026, the Government issued Resolution No. 28/2026/NQ-CP (“Resolution 28”) on a specific mechanism allowing coal extraction to exceed capacity by no more than 15% for currently valid coal mining licenses, aiming to ensure national energy security. Resolution 28 introduces a specific mechanism…

ENHANCED ENFORCEMENT OF THE LAW ON THE PROTECTION OF CONSUMER RIGHTS - BUSINESSES MUST SERIOUSLY RE-EVALUATE AND REDESIGN THEIR COMPLIANCE STRATEGIES

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mo.08

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…

DECREE NO. 296/2026/ND-CP: CONSECUTIVE BUSINESS SUSPENSION PERIOD MUST NOT EXCEED 24 MONTHS

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mo.08

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,…

DECREE NO. 274/2026/ND-CP: IMPLEMENTATION OF ONLINE INVESTOR SELECTION PROCEDURES FOR PROJECTS FROM JANUARY 1, 2027

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mo.08

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…

DECREE 255/2026/NĐ-CP: CHANGES IN DETERMINING RELATED-PARTY RELATIONSHIPS AND THE OBLIGATIONS TO PREPARE AND SUBMIT ENTERPRISE REPORTS

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mo.08

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…

RESOLUTION NO. 12/2026/NQ-HĐND: HANOI CITY REDUCES APPLICATION DOSSIER REQUIREMENTS AND SHORTENS PROCESSING TIME FOR ENTERPRISE REGISTRATION PROCEDURES

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mo.07

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,…

RESOLUTION NO. 66.18/2026/NQ-CP: ONLY ENTERPRISES WITH TOTAL ASSETS OF VND 6,000 BILLION OR MORE ARE REQUIRED TO NOTIFY ECONOMIC CONCENTRATION TRANSACTIONS

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mo.05

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…

DECREE NO. 141/2026/ND-CP AND DECREE NO. 144/2026/ND-CP: NEW POINTS ON TAX POLICIES FOR ENTERPRISES AND HOUSEHOLD BUSINESSES

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mo.05

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…

DECREE NO. 102/2026/ND-CP: OFFICIAL IMPLEMENTATION OF ADMINISTRATIVE SANCTIONS FOR COMPETITION LAW VIOLATIONS UNDER THE NEW DECREE EFFECTIVE FROM MAY 20, 2026

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mo.05

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…

DECREE NO. 103/2026/ND-CP: MANY “UNPRECEDENTED” PROVISIONS ON PROCEDURES FOR REGISTRATION OF OUTBOUND INVESTMENT

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mo.04

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…

DECREE 96/2026/NĐ-CP GUIDING THE LAW ON INVESTMENT 2026 – DOES IT TRULY ADDRESS INVESTORS’ “THIRST” FOR CLARITY?

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mo.04

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…

LAW ON TAX ADMINISTRATION 2025 AND DECREE NO. 68/2026/ND-CP: HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES WITH ANNUAL REVENUE BELOW VND 500 MILLION ARE NOT REQUIRED TO FILE TAX RETURNS

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mo.03

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…

OFFICIAL DISPATCH NO. 2519/BTC-PC: CONTINUED APPLICATION OF IMPLEMENTING REGULATIONS OF THE INVESTMENT LAW 2020 PENDING THE ISSUANCE OF GUIDING DECREE FOR THE INVESTMENT LAW 2025

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mo.03

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…

DECREE NO. 37/2026/ND-CP: COMPLETING THE LEGAL FRAMEWORK ON PRODUCT AND GOODS QUALITY MANAGEMENT TOWARD DIGITALIZATION AND ENHANCED POST-MARKET INSPECTION

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mo.02

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…