Finance - Banking - Stock

The Law on Value-Added Tax No. 48/2024/QH15 and Decree No. 181/2025/ND-CP still stipulate that securities trading services and capital transfer activities (including securities transfers) are subject to value-added tax exemption. However, pursuant to Circular No. 77/2025/TT-BTC detailing securities…

On June 19, 2025, the National Assembly passed the Law on Management and Investment of State Capital in Enterprises (“Law No. 68/2025”), which will officially take effect from August 1, 2025. The overarching principle of Law 68/2025 is to grant more autonomy to state-owned enterprises to encourage their…

On 14 June 2025, the National Assembly officially enacted the Corporate Income Tax Law 2025 (“CIT Law 2025”), which introduces several notable changes affecting corporate tax obligations. These changes focus particularly on tax rates, as well as clarifications and additions regarding taxable entities,…

With the aim of enhancing public health protection and encouraging environmental sustainability, on June 14, 2025, the National Assembly officially enacted Law No. 66/2025/QH15 on Special Consumption Tax (“2025 SCT Law”), replacing the previous 2008 SCT Law. This new law introduces several key adjustments…

On June 25, 2025, the National Assembly passed the Law amending and supplementing some articles of the Law on Bidding, the Law on Investment in the form of public-private partnership, the Law on Customs, the Law on Value Added Tax, the Law on Export Tax, Import Tax, the Law on Investment, the Law on…

On July 1, 2025, the Government and the Ministry of Finance respectively promulgated Decree No. 181/2025/ND-CP (“Decree 181”) and Circular No. 69/2025/TT-BTC (“Circular 69”), providing guidance for the implementation of the 2024 Law on Value-Added Tax. These are two key documents forming a consistent…

To support businesses and individuals, on June 30, 2025, the National Assembly issued Resolution No. 204/2025/QH15 on the policy of reducing value-added tax (VAT) for certain groups of goods and services (“Resolution 204”). Accordingly, the Government promulgated Decree No. 174/2025/ND-CP detailing…

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…