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…

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mo.05RESOLUTION NO. 198/2025/QH15: INSTITUTIONALIZING SPECIAL MECHANISMS TO DEVELOP THE PRIVATE ECONOMY BASED ON RESOLUTION NO. 68-NQ/TW
23-05-2025 79 0Based 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,…

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mo.05DECREE NO. 94/2025/NĐ-CP: ALLOWS FINTECH COMPANIES TO PILOT PEER-TO-PEER (P2P) LENDING SOLUTIONS FROM JULY 1, 2025.
17-05-2025 175 0On 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…

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mo.05On 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…

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mo.05The 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…

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mo.05CIRCULAR NO. 18/2025/TT-BTC: DETAILED GUIDANCE ON NON-PREFUNDING STOCK TRANSACTIONS BY FOREIGN INSTITUTIONAL INVESTORS
10-05-2025 174 0On 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…

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mo.05CIRCULAR NO. 02/2025/TT-NHNN: CREDIT INSTITUTIONS ARE NOT ALLOWED TO ISSUE ELECTRONIC DEPOSIT CERTIFICATES TO NON-RESIDENTS OR FOREIGN INDIVIDUALS
09-05-2025 207 0On 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…

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mo.05ATA'S PROPOSALS FOR AMENDING LEGAL DOCUMENTS IN ACCORDANCE WITH RESOLUTION NO. 68-NQ/TW ON PRIVATE ECONOMIC DEVELOPMENT
07-05-2025 472 0On 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…

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mo.04DECISION NO. 30/HĐ-TV PROVIDING GUIDANCE ON THE REGISTRATION AND EXERCISE OF COVERED WARRANTS AT VSDC.
25-04-2025 163 0On 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…

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mo.04On 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)",…

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mo.04DECREE 71/2025/ND-CP: MANY NEW REGULATIONS FAVORABLE TO INVESTORS WHEN IMPLEMENTING PROJECTS UNDER THE PUBLIC-PRIVATE PARTNERSHIP METHOD (PPP PROJECTS).
05-04-2025 245 0On 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…
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mo.03DECREE 49/2025/ND-CP: TAX DEBT FROM 50 MILLION VND SHALL BE TEMPORARY SUSPENSION OF EXIT
07-03-2025 390 0On 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,…
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mo.12VALUE-ADDED TAX LAW 2024 – VAT DEDUCTION IS ONLY ALLOWED IF HAVING NON-CASH PAYMENT DOCUMENTS
27-12-2024 370 0Value-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…
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mo.12AMENDED SECURITIES LAW: A REFORM ADVANCEMENT CREATING A NEW LEGAL FRAMEWORK TO PREVENT ILLEGAL TRADING AND PROMOTE MARKET TRANSPARENCY!
21-12-2024 542 0On November 29, 2024, the National Assembly issued Law No. 56/2024/QH15, which amends and supplements several provisions of various laws ("Law No. 56"), including several notable changes related to the Securities Law. Compared to the draft previously mentioned by ATA in its special report on September…

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mo.12CIRCULAR NO 76/2024/TT-BTC: A LOT OF SUPPLEMENT REQUIREMENTS ON INFORMATION DISCLOSURE FOR BOND ISSUERS
06-12-2024 543 0On November 6, 2024, the Minister of Finance issued Circular 76/2024/TT-BTC ("Circular 76") providing guidance on information disclosure and reporting regimes related to the private placement and trading of corporate bonds in the domestic market as well as the offering of corporate bonds in international…