Enterprises

COMPARATIVE TABLE OF THE LAW ON ENTERPRISES 2020 AND THE LAW AMENDING AND SUPPLEMENTING OF THE LAW ON ENTERPRISES 2025

19

mo.06

On June 17, 2025, the National Assembly of Vietnam officially passed the Law Amending and Supplementing Certain Articles of the Law on Enterprises. This is a necessary step and an important foundation to promote the development of enterprises in the new era. Recently, the Hanoi Radio and Television…

DECREE 117/2025/NĐ-CP:  TAX ADMINISTRATION FOR HOUSEHOLDS AND INDIVIDUALS ENGAGED IN BUSINESS ACTIVITIES ON E-COMMERCE AND DIGITAL PLATFORMS

14

mo.06

In order to enhance the effectiveness of tax administration over online business activities conducted by organizations and individuals engaged in e-commerce and digital platform activities, on 09 June 2025, the Government promulgated Decree No. 117/2025/ND-CP on tax administration for business activities…

DRAFT AMENDMENTS TO THE LAW ON ENTERPRISES – SOME CONCERNS REMAIN

24

mo.05

In the context of the Politburo issuing Resolution No. 68-NQ/TW on the development of the private economy, affirming the role of the private sector as one of the most important driving forces of the economy, and in order to address shortcomings and amend the provisions of the Law on Enterprises 2020…

RESOLUTION NO. 66-NQ/TW OF THE POLITBURO AND RESOLUTION NO. 197/2025/QH15 OF THE NATIONAL ASSEMBLY: FROM STRATEGIC ORIENTATION TO SPECIAL MECHANISMS FOR REFORMING VIETNAM LEGISLATION AND IMPLEMENTATION

23

mo.05

On April 30, 2025, the Politburo of the Central Committee issued Resolution No. 66-NQ/TW on innovating law-making and law enforcement to meet the country's development demands in the new era (“Resolution 66”), marking a significant milestone in legal institutional reform. Resolution 66 sets forth a…

RESOLUTION NO. 198/2025/QH15: INSTITUTIONALIZING SPECIAL MECHANISMS TO DEVELOP THE PRIVATE ECONOMY BASED ON RESOLUTION NO. 68-NQ/TW

23

mo.05

Based on Resolution No. 68-NQ/TW of the Politburo on the development of the private economy (“Resolution 68”), on May 17, 2025, the National Assembly adopted Resolution No. 198/2025/QH15 on several special mechanisms and policies for the development of the private economy (“Resolution 198”). Accordingly,…

ATA'S PROPOSALS FOR AMENDING LEGAL DOCUMENTS IN ACCORDANCE WITH RESOLUTION NO. 68-NQ/TW ON PRIVATE ECONOMIC DEVELOPMENT

07

mo.05

On May 4, 2025, the Politburo issued Resolution No. 68-NQ/TW (“Resolution 68”) on private economic development. Resolution 68 includes many specific and groundbreaking contents, demonstrating the determination to build and develop the private economy in the current. As a law consulting firm with many…

DECREE 71/2025/ND-CP: MANY NEW REGULATIONS FAVORABLE TO INVESTORS WHEN IMPLEMENTING PROJECTS UNDER THE PUBLIC-PRIVATE PARTNERSHIP METHOD (PPP PROJECTS).

05

mo.04

On March 28, 2025, the Government issued Decree No. 71/2025/ND-CP amending and supplementing several provisions of Decree No. 35/2021/ND-CP dated March 29, 2021, detailing and guiding the implementation of the Law on Investment under the Public-Private Partnership model ("Decree 71"). Accordingly, some…

DECREE 70/2025/ND-CP: STRENGTHENING THE MANAGEMENT OF SALE INVOICE ISSUANCE FOR INDIVIDUAL CONSUMERS

28

mo.03

Decree 70/2025/ND-CP (“Decree 70”), issued on March 20, 2025, amends and supplements several important provisions of Decree 123/2020/ND-CP (“Decree 123”) on invoices and documents. Decree 70 introduces significant adjustments regarding the timing of invoice issuance, integration of tax, fee, and charge…

DECREE 44/2025/NĐ-CP: NEW REGULATIONS ON SALARY, REMUNERATION, AND BONUS APPLIED TO STATE-OWNED ENTERPRISES FROM APRIL 15, 2025

21

mo.03

With the aim of empowering enterprises in salary management, ensuring wage levels align with market standards, and implementing a salary mechanism that enables businesses to attract and incentivize highly skilled personnel in high-tech fields prioritized by the State, on February 28, 2025, the Government…

THE US - CHINA TRADE WAR - OPPORTUNITIES AND CHALLENGES FOR VIETNAMESE MINNING ENTERPRISES AND ATA LAWYERS' RECOMMENDATIONS

27

mo.02

Vietnam is a country endowed with a diverse and abundant mineral resource base, playing a crucial role in socio-economic development. However, mineral extraction and export activities still face numerous challenges, including the need for sustainable management, compliance with legal regulations, and…

NEW CONTENTS ON BANK GUARANTEES FOR FUTURE HOUSING DEVELOPMENT

08

mo.11

In the context of a fluctuating real estate market, particularly with the upcoming enactment of the 2023 Real Estate Business Law, the demand for bank guarantees for future residential real estate projects has been on the rise. To address this increasing need, the State Bank of Vietnam issued Circular…

FROM OCTOBER 21, 2024, HO CHI MINH CITY PROHIBITS LAND LOT DIVISION FOR SALE

01

mo.11

The Law on Real Estate Business 2023 prohibits the subdivision and sale of land parcels within wards, districts, and cities classified as special-grade, grade I, grade II, and grade III urban centers; not being subject to auction of land use rights for investment in housing projects in accordance with…

THE GOVERNMENT ISSUES NEW POLICIES FOR DEVELOPMENT OF SELF-PRODUCTION AND SELF- CONSUMPTION ROOFTOP SOLAR POWER.

01

mo.11

Amidst the global energy transition and the escalating demand for renewable energy, the development of rooftop solar power has become a pivotal trend to mitigate environmental harm. To foster and streamline the development of rooftop solar power, the Government promulgated Decree No. 135/2024/ND-CP…

SUPPLEMENTING NEW REGULATIONS ON THE ORGANIZATION AND ACTIVITIES OF THE ASSOCIATION

25

mo.10

On October 8, 2024, the Government issued Decree No. 126/2024/ND-CP on the organization, operation, and management of associations ("Decree No. 126"), which includes amendments and supplements to a number of new points related to the regulations on the organization, operation, and management of associations…

BUSINESSES WILL BE FINED FOR ADMINISTRATIVE VIOLATIONS IF THEY DO NOT RECORD AND STORE ELECTRONIC INVOICES.

25

mo.10

On October 17, 2024, the Bình Định Provincial Tax Department issued Official Letter No. 3892/CTBDI-TTHT in response to the South Central Coast Agricultural Science and Technology Institute regarding the "preservation and storage of electronic invoices". Accordingly, the tax authority clarified that…