LEGAL UPDATES






PUBLIC-SECTOR LAWYERS AND PRIVATE-PRACTICE LAWYERS: WHERE IS THE LINE IN LEGAL PRACTICE?
- 09-10-2026
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Article by Lawyer Nguyen Thi Ngoc Anh – Managing Partner of ATA Global Law Firm, on the occasion of the 81st Anniversary of the Traditional Day of Vietnamese Lawyers, 10 October 2026. 10 October each year is an occasion for legal practitioners to reflect on the development of the legal profession, the…
DECREE 342/2026/ND-CP: KEY UPDATES ON THE ISSUANCE OF BUSINESS LICENSES FOR RETAILING AND RETAIL STORE ESTABLISHMENT LICENSES FOR FOREIGN INVESTORS AND FIEs IN VIETNAM EFFECTIVE FROM OCTOBER 18, 2026
- 07-10-2026
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On September 03, 2026, the Government promulgated Decree 342/2026/ND-CP detailing the Commercial Law and the Law on Foreign Trade Management regarding goods trading activities and activities directly related to goods trading of foreign investors and foreign-invested economic organizations in Vietnam…
CIRCULAR 138/2026/TT-BTC: ADDING NUMEROUS INFORMATION DISCLOSURE OBLIGATIONS FOR ENTERPRISES ISSUING PRIVATE PLACEMENT BONDS
- 02-10-2026
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On September 25, 2026, the Minister of Finance issued Circular No. 138/2026/TT-BTC (“Circular 138”) guiding a number of articles of the Government's Decree No. 200/2026/ND-CP (“Decree 200”) dated June 5, 2026, regulating the offering and trading of private placement corporate bonds in the domestic market…
DECREE 349/2026/ND-CP: RAISING THE PRICE THRESHOLD FOR DIRECT CONTRACTING
- 28-09-2026
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On September 9, 2026, the Government issued Decree No. 349/2026/ND-CP (hereinafter referred to as 'Decree 349') amending and supplementing a number of articles of the Government's Decree No. 214/2025/ND-CP ('Decree 214') dated August 4, 2025 detailing a number of articles and measures for implementing…
RESOLUTION NO. 66.25/NQ-CP: FROM SEPTEMBER 15, 2026 TO THE END OF FEBRUARY 28, 2027, STATE MANAGEMENT RESPONSIBILITIES FOR INDUSTRIAL PARKS AND GEOLOGY & MINERALS ARE TRANSFERRED TO THE MINISTRY OF INDUSTRY AND TRADE
- 22-09-2026
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On September 4, 2026, the Government issued Resolution No. 66.25/2026/NQ-CP (“Resolution 66.25”) on resolving difficulties and obstacles related to state management functions, tasks, and powers regarding industrial parks, geology, and minerals. The objective of Resolution 66.25 is to reassign certain…
RESOLUTION NO. 28/2026/NQ-CP ON SPECIFIC MECHANISMS ALLOWING OVER-CAPACITY COAL EXTRACTION: WHAT COAL MINING ENTERPRISES NEED TO KNOW TO MITIGATE COMPLIANCE RISKS
- 18-09-2026
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On June 9, 2026, the Government issued Resolution No. 28/2026/NQ-CP (“Resolution 28”) on a specific mechanism allowing coal extraction to exceed capacity by no more than 15% for currently valid coal mining licenses, aiming to ensure national energy security. Resolution 28 introduces a specific mechanism…
ENHANCED ENFORCEMENT OF THE LAW ON THE PROTECTION OF CONSUMER RIGHTS - BUSINESSES MUST SERIOUSLY RE-EVALUATE AND REDESIGN THEIR COMPLIANCE STRATEGIES
- 24-08-2026
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Following the entry into force of the Law on Protection of Consumer Rights 2023 (“LPCR 2023”), law enforcement trends are showing a clearer trajectory: regulatory authorities are not only looking at whether businesses issue appropriate policies or contracts, but are increasingly focusing on how those…
Circular NO. 34/2026/TT-NHNN: Key Changes in Foreign Exchange Management for Outward Foreign Investment
- 19-08-2026
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On June 30, 2026, the State Bank of Vietnam issued Circular No. 34/2026/TT-NHNN (“Circular 34”) providing guidance on foreign exchange management for outward foreign investment activities, replacing Circular No. 12/2016/TT-NHNN (“Circular 12”). Circular 34 was promulgated in the context of the updated…
DECREE NO. 296/2026/ND-CP: CONSECUTIVE BUSINESS SUSPENSION PERIOD MUST NOT EXCEED 24 MONTHS
- 17-08-2026
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On July 23, 2026, the Government issued Decree No. 296/2026/ND-CP ("Decree 296") amending and supplementing a number of articles of Decree No. 168/2025/ND-CP ("Decree 168") on business registration. The Decree introduces several notable changes aimed at enhancing transparency in corporate governance,…
DECREE NO. 274/2026/ND-CP: IMPLEMENTATION OF ONLINE INVESTOR SELECTION PROCEDURES FOR PROJECTS FROM JANUARY 1, 2027
- 11-08-2026
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On July 7, 2026, the Government issued Decree No. 274/2026/ND-CP detailing a number of articles and implementation measures of the Bidding Law regarding the selection of investors for business investment projects (“Decree 274”) to replace Government Decree No. 23/2024/ND-CP dated February 27, 2024 (“Decree…
DECREE 255/2026/NĐ-CP: CHANGES IN DETERMINING RELATED-PARTY RELATIONSHIPS AND THE OBLIGATIONS TO PREPARE AND SUBMIT ENTERPRISE REPORTS
- 05-08-2026
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On June 30, 2026, the Government issued Decree No. 255/2026/NĐ-CP regulating tax administration for related-party transactions of enterprises with related-party relationships (“Decree 255”). Decree 255 replaces Decree 132/2020/NĐ-CP regulating tax administration for enterprises with related-party transactions…
DECREE NO. 248/2026/ND-CP: FOREIGN E-COMMERCE PLATFORMS MUST MAKE A MINIMUM SECURITY DEPOSIT OF 20 BILLION VND TO OPERATE IN VIETNAM
- 03-08-2026
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On June 30, 2026, the Government issued Decree No. 248/2026/ND-CP detailing a number of articles of the Law on E-Commerce ("Decree 248"), designating December 12 each year as National E-Commerce Day. Plans for activities responding to National E-Commerce Day will be carried out regularly and continuously…
DECREE NO. 253/2026/ND-CP: KEY HIGHLIGHTS ON PERSONAL INCOME TAX EFFECTIVE FROM 1 JULY 2026
- 27-07-2026
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On 30 June 2026, the Government issued Decree No. 253/2026/ND-CP ("Decree 253"), detailing and providing guidance on the implementation of a number of provisions of the Law on Personal Income Tax ("2025 PIT Law"). By providing detailed guidance on taxable income, tax-exempt income, deductible expenses,…
DECREE 252/2026/ND-CP: 10 NOTABLE NEW POINTS ON TAX ADMINISTRATION
- 22-07-2026
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On June 30, 2026, the Government officially issued Decree 252/2026/ND-CP (“Decree 252”) detailing a number of articles and measures for implementation and guidance on the Law on Tax Administration No. 108/2025/QH15. Accordingly, Decree 252 replaces and supplements many contents of Decree 126/2020/ND-CP…
DECREE 254/2026/ND-CP: NEW REGULATIONS TO "REMOVE DIFFICULTIES" FOR USERS OF ELECTRONIC INVOICES AND DOCUMENTS
- 20-07-2026
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This week's newsletter marks the beginning of an in-depth series of articles on the field of Taxation, aimed at providing timely updates and resolving the most practical legal challenges faced during business operations. On June 30, 2026, the Government issued Decree No. 254/2026/ND-CP (“Decree 254”)…