LEGAL UPDATES
DECREE NO. 37/2026/ND-CP: COMPLETING THE LEGAL FRAMEWORK ON PRODUCT AND GOODS QUALITY MANAGEMENT TOWARD DIGITALIZATION AND ENHANCED POST-MARKET INSPECTION
- 13-02-2026
- 449
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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…
DECREE NO. 374/2025/ND-CP: EMPLOYEES MAY INITIATE LAWSUITS REQUESTING EMPLOYERS TO SETTLE UNEMPLOYMENT INSURANCE ENTITLEMENTS WITHIN 03 MONTHS FROM THE TERMINATION DATE OF THE LABOUR CONTRACT
- 31-01-2026
- 249
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On 31 December 2025, the Government promulgated Decree No. 374/2025/ND-CP guiding the implementation of the Law on Employment 2025 (“Decree 374”), replacing Decree No. 28/2015/ND-CP (“Decree 28”).In general, Decree 374 inherits the core provisions of Decree 28 while supplementing several regulations…
DECREE NO. 20/2026/NĐ-CP: CLARIFYING THE CONDITIONS FOR SMEs AND INNOVATIVE START-UP ENTERPRISES TO ENJOY TAX INCENTIVES UNDER RESOLUTION NO. 68-NQ/TW AND RESOLUTION NO. 198/2025/QH15
- 25-01-2026
- 546
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On May 17, 2025, the National Assembly promulgated Resolution No. 198/2025/QH15 on a number of special mechanisms and policies for the development of the private economic sector (“Resolution 198”), based on the spirit of Resolution No. 68-NQ/TW of the Politburo. ATA Legal Services has published an analysis…
-400x300.png "LAW ON CIVIL JUDGMENT ENFORCEMENT 2025: NUMEROUS NEW PROVISIONS STRENGTHENING AND ENHANCING THE EFFECTIVENESS OF CIVIL JUDGMENT ENFORCEMENT")
LAW ON CIVIL JUDGMENT ENFORCEMENT 2025: NUMEROUS NEW PROVISIONS STRENGTHENING AND ENHANCING THE EFFECTIVENESS OF CIVIL JUDGMENT ENFORCEMENT
- 16-01-2026
- 1292
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On 5 December 2025, the National Assembly of Viet Nam officially adopted the Law on Civil Judgment Enforcement No. 106/2025/QH15 (“LCE 2025”), fully replacing the Law on Civil Judgment Enforcement 2008 and all subsequent amendments and supplements. This represents a significant step forward in reforming…
-400x300.png "DECREE NO. 337/2025/ND-CP: ARE ENTERPRISES REQUIRED TO ENTER INTO OR CONVERT ALL PAPER-BASED LABOR CONTRACTS INTO ELECTRONIC LABOR CONTRACTS?")
DECREE NO. 337/2025/ND-CP: ARE ENTERPRISES REQUIRED TO ENTER INTO OR CONVERT ALL PAPER-BASED LABOR CONTRACTS INTO ELECTRONIC LABOR CONTRACTS?
- 14-01-2026
- 677
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On 24 December 2025, the Government promulgated Decree No. 337/2025/ND-CP on electronic labor contracts (“Decree 337”), marking an important milestone in modernizing the methods of entering into and performing labor contracts in Viet Nam. Decree 337 further elaborates the principle-based provisions…
DECREE NO. 320/2025/ND-CP: NOTABLE NEW POINTS IN DETERMINING TAXABLE INCOME AND APPLYING CORPORATE INCOME TAX INCENTIVES EFFECTIVE FROM 15 DECEMBER 2025
- 12-01-2026
- 1111
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The Corporate Income Tax Law 2025 (“CIT Law 2025”) was promulgated with a number of significant changes affecting corporate tax obligations, particularly in relation to tax rates, deductible expenses, and tax incentive mechanisms (ATA has published an update on the Corporate Income Tax Law 2025 at:…
-400x300.png "RESOLUTION NO. 66.11/2026/NĐ-CP: INCREASING THE DEPOSIT REQUIREMENT FOR INDIVIDUALS PARTICIPATING IN RESIDENTIAL LAND AUCTIONS TO UP TO FIFTY PERCENT OF THE STARTING PRICE")
RESOLUTION NO. 66.11/2026/NĐ-CP: INCREASING THE DEPOSIT REQUIREMENT FOR INDIVIDUALS PARTICIPATING IN RESIDENTIAL LAND AUCTIONS TO UP TO FIFTY PERCENT OF THE STARTING PRICE
- 09-01-2026
- 308
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On 6 January 2026, the Government issued Resolution No. 66.11/2026/NĐ-CP regulating the handling of difficulties and obstacles in the auction of land use rights in cases of allocation of residential land in accordance with land law (“Resolution 66.11”).In essence, Resolution 66.11 was promulgated to…
-400x300.png "LAW ON CONSTRUCTION 2025: FOUR KEY NEW HIGHLIGHTS TO NOTE IN THE PREPARATION AND IMPLEMENTATION OF CONSTRUCTION INVESTMENT PROJECTS")
LAW ON CONSTRUCTION 2025: FOUR KEY NEW HIGHLIGHTS TO NOTE IN THE PREPARATION AND IMPLEMENTATION OF CONSTRUCTION INVESTMENT PROJECTS
- 01-01-2026
- 1395
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On December 10, 2025, the National Assembly passed the 2025 Law on Construction (as amended), replacing the 2014 Law on Construction. From an overall perspective, the 2025 Law on Construction is developed on the basis of selective inheritance, while significantly streamlining formalistic procedures,…
-400x300.png "LAW ON INVESTMENT 2025: CONDITIONAL BUSINESS LINES MAY NOT REQUIRE LICENSING BUT ONLY DISCLOSURE OF BUSINESS CONDITIONS AND BE SUBJECT TO POST-INSPECTION MANAGEMENT")
LAW ON INVESTMENT 2025: CONDITIONAL BUSINESS LINES MAY NOT REQUIRE LICENSING BUT ONLY DISCLOSURE OF BUSINESS CONDITIONS AND BE SUBJECT TO POST-INSPECTION MANAGEMENT
- 26-12-2025
- 1007
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On 11 December 2025, the National Assembly officially passed the Law on Investment 2025, replacing the current Law on Investment 2020, marking an important adjustment in the legal framework governing investment activities in Vietnam. Prior to this, ATA Legal Services had updated, analyzed, and provided…
-400x300.png "RESOLUTION 254/2025/QH15: MULTIPLE “BREAKTHROUGH” PROVISIONS COMPARED TO THE PROVISIONS IN THE 2024 LAND LAW")
RESOLUTION 254/2025/QH15: MULTIPLE “BREAKTHROUGH” PROVISIONS COMPARED TO THE PROVISIONS IN THE 2024 LAND LAW
- 23-12-2025
- 1706
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In response to the urgent need to remove legal “bottlenecks” to ensure continuity in state management of land, while at the same time establishing a clear legal framework for land users and investors, on 11 December 2025, the National Assembly promulgated Resolution No. 254/2025/QH15 (“Resolution 254”),…
-400x300.png "AMENDED LAW ON VALUE ADDED TAX 2025: FROM 01 JANUARY 2026, THE VAT REVENUE THRESHOLD FOR HOUSEHOLD AND INDIVIDUAL BUSINESSES IS INCREASED FROM VND 200 MILLION TO VND 500 MILLION PER YEAR")
AMENDED LAW ON VALUE ADDED TAX 2025: FROM 01 JANUARY 2026, THE VAT REVENUE THRESHOLD FOR HOUSEHOLD AND INDIVIDUAL BUSINESSES IS INCREASED FROM VND 200 MILLION TO VND 500 MILLION PER YEAR
- 21-12-2025
- 3507
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Recently, on 11 December 2025, the National Assembly passed the Law Amending and Supplementing a Number of Articles of the 2024 Law on Value Added Tax (“the Amended VAT Law 2025”). This Law focuses on addressing difficulties and obstacles arising in the practical application of the 2024 VAT Law, particularly…
-400x300.png "DECREE NO. 310/2025/ND-CP: DETAILED REGULATIONS AND INCREASED PENALTIES FOR ISSUING INVOICES AT AN INCORRECT TIME AND FAILING TO ISSUE INVOICES")
DECREE NO. 310/2025/ND-CP: DETAILED REGULATIONS AND INCREASED PENALTIES FOR ISSUING INVOICES AT AN INCORRECT TIME AND FAILING TO ISSUE INVOICES
- 13-12-2025
- 2762
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On 02 December 2025, the Government promulgated Decree No. 310/2025/ND-CP (“Decree 310”), amending and supplementing a number of articles of Decree No. 125/2020/ND-CP (“Decree 125”) dated 19 October 2020 of the Government on administrative penalties for tax and invoice violations. In general, Decree…
-400x300.png "DRAFT LAW ON INVESTMENT SUBMITTED FOR NATIONAL ASSEMBLY APPROVAL: EMPOWERING THE HEAD OF GOVERNMENT AND LOCAL AUTHORITIES IN INVESTMENT MANAGEMENT AND DECISION-MAKING")
DRAFT LAW ON INVESTMENT SUBMITTED FOR NATIONAL ASSEMBLY APPROVAL: EMPOWERING THE HEAD OF GOVERNMENT AND LOCAL AUTHORITIES IN INVESTMENT MANAGEMENT AND DECISION-MAKING
- 25-11-2025
- 804
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On 11 November 2025, the Government submitted to the National Assembly the Draft Law on Investment (“Draft 2”) with several key adjustments compared to the Draft Law on Business Investment circulated for comments in September 2025 (“Draft 1”), as well as the current provisions of the Law on Investment…
-400x300.png "DECREE 293/2025/ND-CP: FROM JANUARY 1, 2026, INCREASE IN REGIONAL MINIMUM WAGES FOR EMPLOYEES WORKING UNDER LABOR CONTRACTS")
DECREE 293/2025/ND-CP: FROM JANUARY 1, 2026, INCREASE IN REGIONAL MINIMUM WAGES FOR EMPLOYEES WORKING UNDER LABOR CONTRACTS
- 21-11-2025
- 2907
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On November 10, 2025, the Government issued Decree No. 293/2025/ND-CP stipulating the minimum wage for employees working under labor contracts (“Decree 293”), replacing the previous Decree No. 74/2024/ND-CP (“Decree 74”). Accordingly, from January 1, 2026, the minimum wage applicable to employees working…
-400x300.png "DECREE 291/2025/ND-CP: REDUCTION OF THE ADDITIONAL LAND USE LEVY AND LAND RENT PAYABLE FOR THE PERIOD DURING WHICH LAND USE LEVY AND LAND RENT HAVE NOT BEEN CALCULATED")
DECREE 291/2025/ND-CP: REDUCTION OF THE ADDITIONAL LAND USE LEVY AND LAND RENT PAYABLE FOR THE PERIOD DURING WHICH LAND USE LEVY AND LAND RENT HAVE NOT BEEN CALCULATED
- 15-11-2025
- 2893
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On November 06, 2025, the Government promulgated Decree 291/2025/ND-CP (“Decree 291”) amending and supplementing several provisions of Decree No. 103/2024/ND-CP dated July 30, 2024 on land use levy and land rent (“Decree 103”) and Decree No. 104/2024/ND-CP dated July 31, 2024 on the land development…
