LEGAL UPDATES
RESOLUTION NO. 222/2025/QH15: ALLOWING IMPLEMENTATION AND EXEMPTION FROM LIABILITY FOR PILOTING BUSINESS MODELS NOT YET REGULATED BY LAW IN THE VIETNAM INTERNATIONAL FINANCIAL CENTERS IN HO CHI MINH CITY AND DA NANG CITY
- 14-10-2025
- 11
- 0
On June 27, 2025, the National Assembly passed Resolution No. 222/2025/QH15 (“Resolution 222”) providing regulations on the Vietnam International Financial Centers (“VIFC”). Resolution 222 authorizes the Government to establish VIFCs located in Da Nang and Ho Chi Minh City, which will gather members…
DECREE NO. 249/2025/ND-CP: SPECIAL INCENTIVES FOR EXPERTS IN SCIENCE, TECHNOLOGY, INNOVATION AND DIGITAL TRANSFORMATION
- 03-10-2025
- 146
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One of the guiding viewpoints of the Politburo under Resolution No. 68-NQ/TW is “to develop and improve laws and breakthrough mechanisms and policies to encourage the private economy to grow in priority areas, investment in research and development, application of science and technology, innovation,…
RESOLUTION NO. 68-NQ/TW & RESOLUTION NO. 66-NQ/TW: REMOVING LEGAL “BOTTLENECKS” TO CREATE DEVELOPMENT SPACE FOR ENTERPRISES
- 25-09-2025
- 146
- 0
Continuing a series of media engagements, articles, and in-depth analytical features on the content and implications of Resolution No. 68-NQ/TW and Resolution No. 66-NQ/TW, on September 25, 2025, at the invitation of the Editor-in-Chief of Life & Law Magazine, Ms. Nguyen Thi Ngoc Anh – Managing Partner…
-400x300.png "DECREE NO. 243/2025/ND-CP: FURTHER SHORTENING THE TIME FOR APPRAISAL AND APPROVAL PROCEDURES OF PPP PROJECTS")
DECREE NO. 243/2025/ND-CP: FURTHER SHORTENING THE TIME FOR APPRAISAL AND APPROVAL PROCEDURES OF PPP PROJECTS
- 19-09-2025
- 346
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On March 28, 2025, the Government promulgated Decree No. 71/2025/ND-CP (“Decree 71”) amending and supplementing a number of provisions of Decree No. 35/2021/ND-CP dated March 29, 2021 (“Decree 35”) providing detailed regulations and guidance on the implementation of the Law on Investment in the form…
-400x300.png "DECREE NO. 245/2025/ND-CP: TIGHTENING CONDITIONS FOR SECURITIES OFFERINGS AND ENHANCING CONTROL OVER THE USE OF PROCEEDS FROM BOND ISSUANCE")
DECREE NO. 245/2025/ND-CP: TIGHTENING CONDITIONS FOR SECURITIES OFFERINGS AND ENHANCING CONTROL OVER THE USE OF PROCEEDS FROM BOND ISSUANCE
- 19-09-2025
- 588
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On September 11, 2025, the Government promulgated Decree No. 245/ND-CP amending and supplementing a number of provisions of Decree No. 155/2020/ND-CP dated December 31, 2020 of the Government (“Decree 245”), which provides detailed regulations on the implementation of a number of provisions of the Law…
RESOLUTION NO. 66.3/2025/NQ-CP: REMOVAL AND SETTLEMENT OF OBSTACLES TO IMPLEMENT PROJECTS DURING THE PERIOD WHEN THE NATIONAL LAND USE MASTER PLAN FOR 2021–2030, WITH A VISION TO 2050, HAS NOT YET BEEN APPROVED FOR ADJUSTMENT
- 19-09-2025
- 340
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In the context where many projects are facing difficulties due to overlaps or lack of consistency among different types of planning, on 15 September 2025, the Government promulgated Resolution No. 66.3/2025/NQ-CP (“Resolution 66.3”) providing measures for the organization and implementation of land…
DECREE NO. 239/2025/ND-CP: SIMPLIFICATION AND FACILITATION FOR INVESTORS IN THE IMPLEMENTATION OF INVESTMENT LICENSING PROCEDURES
- 14-09-2025
- 706
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On September 3, 2025, the Government promulgated Decree No. 239/2025/ND-CP (“Decree 239”) amending Decree No. 31/2021/ND-CP (“Decree 31”) guiding the implementation of the Law on Investment, with several provisions aimed at supporting and simplifying investment procedures for investors. 1. Investors…
RESOLUTION 05/2025/NQ-CP: “DIGITAL CURRENCY”, “VIRTUAL CURRENCY” OFFICIALLY RECOGNIZED AS ASSETS BUT MUST BE TRADED CENTRALLY AT ENTITIES LICENSED BY VIETNAM
- 12-09-2025
- 3928
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On September 09, 2025, the Government issued Resolution 05/2025/NQ-CP (“Resolution 05”) on the implementation of a 5-year pilot program for the digital asset market, applicable to both service providers, issuers, as well as domestic and international investors when investing and operating in the digital…
DECREE 236/2025/ND-CP: GUIDELINES ON IDENTIFYING APPLICABLE ENTITIES, EXEMPTED ENTITIES, AND CONDITIONS FOR REDUCTION OR EXEMPTION FROM PAYING QUALIFIED DOMESTIC MINIMUM TOP-UP TAX (QDMTT)
- 08-09-2025
- 1140
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On November 29, 2023, the National Assembly passed Resolution No. 107/2023/QH15 (“Resolution 107”) on the application of supplementary corporate income tax (“CIT”) under the Global Anti-Base Erosion Rules ("QDMTT”). Accordingly, ATA Legal Services previously issued a legal update noting that from 01/01/2024,…
RESOLUTION NO. 66.2/2025/NQ-CP: SHORTENING THE PROCEDURES FOR ADJUSTMENT OF NATIONAL MASTER PLANS, REGIONAL PLANS, AND PROVINCIAL PLANS
- 07-09-2025
- 276
- 0
On July 18, 2025, the Government issued Resolution No. 66.1/2025/NQ-CP to address obstacles regarding subdivision planning after the merger of provinces and cities. With respect to the new provisions in Resolution No. 66.1/2025/NQ-CP, ATA Legal Services has published a detailed update at: “RESOLUTION…
DECREE NO. 230/2025/ND-CP: PROVIDING REGULATIONS ON OTHER CASES OF EXEMPTION AND REDUCTION OF LAND USE LEVY AND LAND RENT PURSUANT TO CLAUSE 2 ARTICLE 157 OF THE 2024 LAND LAW
- 23-08-2025
- 1541
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Article 157 of the 2024 Land Law provides for exemption and reduction of land use levy and land rent, in which Clause 1 specifies the cases and entities eligible for such exemption or reduction, and Clause 2 authorizes the Government to “stipulate other cases eligible for exemption or reduction of land…
DECREE NO. 226/2025/ND-CP: SUPPLEMENTING REGULATIONS ON LAND PRICES, RESETTLEMENT SUPPORT, ISSUANCE OF CERTIFICATES OF LAND USE RIGHTS, AND LAND USE IN INVESTMENT PROJECTS.
- 23-08-2025
- 1572
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On August 15, 2025, the Government promulgated Decree No. 226/2025/ND-CP amending and supplementing a number of articles of the Decrees detailing the implementation of the Land Law (“Decree 226”). In general, Decree 226 amends and supplements the provisions in the direction of interpreting and clarifying…
DECREE NO. 219/2025/ND-CP: INTEGRATION OF THE PROCEDURE FOR REPORTING AND EXPLAINING THE DEMAND FOR FOREIGN WORKERS WITH THE APPLICATION FOR WORK PERMITS
- 17-08-2025
- 2130
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On August 7, 2025, the Government issued Decree No. 219/2025/ND-CP regulating foreign workers working in Vietnam (“Decree 219”). The Decree introduces many new changes regarding the issuance of work permits for foreign workers in Vietnam compared to Decree No. 152/2020/ND-CP and Decree No. 70/2023/ND-CP.…
-400x300.jpg "DECREE NO. 214/2025/ND-CP: SUPPLEMENTING NEW REGULATIONS WITH SPECIFIC GUIDANCE ON DIRECT CONTRACTING PROCEDURES")
DECREE NO. 214/2025/ND-CP: SUPPLEMENTING NEW REGULATIONS WITH SPECIFIC GUIDANCE ON DIRECT CONTRACTING PROCEDURES
- 16-08-2025
- 3753
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On August 4, 2025, the Government promulgated Decree No. 214/2025/ND-CP (“Decree 214”) guiding the implementation of the Law on Bidding 2023 (as amended and supplemented in 2024 and 2025) on contractor selection, replacing Decree No. 24/2024/ND-CP (“Decree 24”). Basically, Decree 214 inherits the provisions…
CIRCULAR NO. 77/2025/TT-BTC: SUPPLEMENTING SECURITIES TRADING SERVICES AND SECURITIES TRANSFER ACTIVITIES EXEMPT FROM VALUE-ADDED TAX
- 10-08-2025
- 401
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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…
