Finance - Banking - Stock

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…

On the basis of the amendments introduced by Decree No. 70/2025/ND-CP on invoices and electronic documents (“Decree 70”)—which ATA Legal Services has previously updated to readers (You may refer to the full content here DECREE 70/2025/ND-CP: STRENGTHENING THE MANAGEMENT OF SALE INVOICE ISSUANCE FOR…

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…

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,…

On April 29, 2025, the Government promulgated Decree No. 94/2025/ND-CP providing regulations on the controlled testing mechanism (Sandbox) in the banking sector for the implementation of new products, services, and business models through the application of technological solutions (“Decree 94”), with…

On May 5, 2025, the Ministry of Finance issued Circular 19/2025/TT-BTC, regulating public company registration, revocation of public company status, and audited charter capital contribution reports ("Circular 19"), with notable new provisions as follows: 1. Public company registration documents must…

The Tax Department has issued Notification No. 237/TB-CT regarding the temporary suspension of several IT application systems from May 23 to June 15, 2025, to facilitate the relocation of the main Data Center to a new site. The systems that will be suspended during this period include: eTax, Electronic…

On April 26, 2025, the Minister of Finance issued Circular No. 18/2025/TT-BTC (“Circular 18”) amending and supplementing several articles of Circular No. 119/2020/TT-BTC dated December 31, 2020, providing regulations on securities registration, depository, clearing and settlement, and Circular No. 96/2020/TT-BTC…

On April 29, 2025, the State Bank of Vietnam issued Circular No. 02/2025/TT-NHNN ("Circular 02") regulating the issuance of domestic certificates of deposit by credit institutions and foreign bank branches, replacing Circular No. 01/2021/TT-NHNN ("Circular 01") which previously governed the issuance…

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…

On April 16, 2025, the Members’ Council of the Vietnam Securities Depository and Clearing Corporation (“VSDC”) issued Decision No. 30/HĐ-TV (“Decision 30”), replacing Decision No. 23/QĐ-HĐTV dated August 10, 2023, which provides detailed regulations on the registration and exercise of covered warrants…

On April 16, 2025, the Vietnam Securities Depository and Clearing Corporation ("VSDC") issued Decision No. 26/QĐ-HĐTV ("Decision 26") on the promulgation of the "Regulations on Clearing and Settlement of Derivatives Transactions at the Vietnam Securities Depository and Clearing Corporation (VSDC)",…

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…

On February 28, 2025, the Government issued Decree 49/2025/NĐ-CP, stipulating the threshold for temporary exit suspension for individuals and organizations with tax debts. The decree specifies the criteria regarding the amount and duration of tax debt as the basis for applying exit suspension measures,…

Value-Added Tax (VAT) plays a crucial role in regulating the economy, contributing to State revenue, and also supporting economic development during various periods. Currently, this matter is governed by the VAT Law 2008, amended and supplemented by laws in 2013, 2016, and other legal documents (hereinafter…