LEGAL UPDATES
-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
- 53
- 0
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
- 262
- 0
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
- 101
- 0
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
- 489
- 0
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
- 316
- 0
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
- 825
- 0
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
- 2093
- 0
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
- 1737
- 0
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
- 574
- 0
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
- 1887
- 0
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
- 2288
- 0
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…
-400x300.png "CIRCULAR 99/2025/TT-BTC: KEY NEW POINTS ON THE CORPORATE ACCOUNTING REGIME EFFECTIVE FROM 01/01/2026")
CIRCULAR 99/2025/TT-BTC: KEY NEW POINTS ON THE CORPORATE ACCOUNTING REGIME EFFECTIVE FROM 01/01/2026
- 15-11-2025
- 4621
- 0
On October 27, 2025, the Minister of Finance issued Circular No. 99/2025/TT-BTC guiding the corporate accounting regime (“Circular 99”), which fully replaces Circular 200/2014/TT-BTC (“Circular 200”) and applies to fiscal years beginning on or after January 1, 2026. Circular 99 marks an important shift…
-400x300.png "DECREE NO. 268/2025/NĐ-CP: DIFFERENTIATING LICENSING CONDITIONS FOR THE ESTABLISHMENT OF SCIENCE AND TECHNOLOGY ENTERPRISES BASED ON THEIR SCALE OF OPERATION")
DECREE NO. 268/2025/NĐ-CP: DIFFERENTIATING LICENSING CONDITIONS FOR THE ESTABLISHMENT OF SCIENCE AND TECHNOLOGY ENTERPRISES BASED ON THEIR SCALE OF OPERATION
- 05-11-2025
- 832
- 0
On 14 October 2025, Decree No. 268/2025/NĐ-CP was promulgated, providing detailed guidance for certain provisions of the Law on Science, Technology and Innovation concerning innovation; encouraging science, technology, and innovation activities within enterprises; recognition of innovation centers and…
-400x300.png "DECREE NO. 262/2025/NĐ-CP: SCIENCE AND TECHNOLOGY ORGANIZATIONS ARE PERMITTED TO CONDUCT BUSINESS ACTIVITIES CONSISTENT WITH THEIR REGISTERED FIELDS OF OPERATION")
DECREE NO. 262/2025/NĐ-CP: SCIENCE AND TECHNOLOGY ORGANIZATIONS ARE PERMITTED TO CONDUCT BUSINESS ACTIVITIES CONSISTENT WITH THEIR REGISTERED FIELDS OF OPERATION
- 05-11-2025
- 545
- 0
On October 14, 2025, the Government promulgated Decree No. 262/2025/NĐ-CP detailing and guiding the implementation of several provisions of the Law on Science, Technology, and Innovation regarding information, statistics, evaluation, digital transformation, and general matters (“Decree 262”). Below…
DECREE NO. 271/2025/NĐ-CP: GUIDELING THE ESTABLISHMENT OF ENTERPRISES BY PUBLIC SCIENCE AND TECHNOLOGY INSTITUTIONS IN HANOI
- 03-11-2025
- 476
- 0
Pursuant to Clause 4, Article 23 of the Law on the Capital 2024 (effective as of January 1, 2025), public science and technology organizations and public higher education institutions (“Public Science and Technology Institutions” or “Public STI”) are permitted to establish enterprises, contribute capital…
