LEGAL UPDATES
DECREE NO. 103/2026/ND-CP: MANY “UNPRECEDENTED” PROVISIONS ON PROCEDURES FOR REGISTRATION OF OUTBOUND INVESTMENT
- 13-04-2026
- 191
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On 31 March 2026, the Government issued Decree No. 103/2026/ND-CP on outbound investment (“Decree 103”), replacing the relevant provisions of Decree No. 31/2021/ND-CP (“Decree 31”). In line with the spirit of the Law on Investment 2025, Decree 103 introduces a number of “unprecedented” provisions demonstrating…
DECREE 96/2026/NĐ-CP GUIDING THE LAW ON INVESTMENT 2026 – DOES IT TRULY ADDRESS INVESTORS’ “THIRST” FOR CLARITY?
- 03-04-2026
- 746
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On 01 March 2026, the Law on Investment 2025 was promulgated and came into effect, introducing a number of new regulations and procedures aimed at simplifying administrative procedures and facilitating investment and business activities. (ATA Legal Services has published an article analyzing the notable…
LAW ON TAX ADMINISTRATION 2025 AND DECREE NO. 68/2026/ND-CP: HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES WITH ANNUAL REVENUE BELOW VND 500 MILLION ARE NOT REQUIRED TO FILE TAX RETURNS
- 16-03-2026
- 419
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On 10 December 2025, the National Assembly passed the Law on Tax Administration No. 108/2025/QH15 (“Law on Tax Administration 2025”), replacing the Law on Tax Administration No. 38/2019/QH14 (“Law on Tax Administration 2019”). In general, the Law on Tax Administration 2025 introduces new provisions…
PERSONAL INCOME TAX LAW 2025: ADDITION OF DEDUCTIONS, INCREASED TAXABLE INCOME THRESHOLDS, AND THE OPTION TO CHOOSE TAX CALCULATION METHODS TO REDUCE TAX BURDEN FOR TAXPAYERS
- 10-03-2026
- 650
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On 10 December 2025, the National Assembly passed the Personal Income Tax Law No. 109/2025/QH15 (“PIT Law 2025”), replacing the Personal Income Tax Law of 2007 (as amended and supplemented in 2012) (“PIT Law 2007”). Overall, the PIT Law 2025 has been developed with a renewed tax management mindset,…
OFFICIAL DISPATCH NO. 2519/BTC-PC: CONTINUED APPLICATION OF IMPLEMENTING REGULATIONS OF THE INVESTMENT LAW 2020 PENDING THE ISSUANCE OF GUIDING DECREE FOR THE INVESTMENT LAW 2025
- 05-03-2026
- 460
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The Law on Investment No. 143/2025/QH15 (“Investment Law 2025”) was passed by the National Assembly on 11 December 2025 and officially took effect on 01 March 2026, replacing Law on Investment No. 61/2020/QH14 (“Investment Law 2020”). However, as of now, the implementing regulations guiding the Investment…
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
- 1380
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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
- 469
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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
- 854
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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
- 2049
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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
- 1234
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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
- 1496
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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
- 447
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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
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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
- 1918
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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
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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”),…
