LEGAL UPDATES
RESOLUTION NO. 66.18/2026/NQ-CP: ONLY ENTERPRISES WITH TOTAL ASSETS OF VND 6,000 BILLION OR MORE ARE REQUIRED TO NOTIFY ECONOMIC CONCENTRATION TRANSACTIONS
- 29-05-2026
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In the context of the Vietnamese Government’s ongoing efforts to promote reforms and reduce administrative procedures in order to facilitate investment and business activities, on 18 May 2026, the Government issued Resolution No. 66.18/2026/NQ-CP on decentralization, reduction and simplification of…
DECREE NO. 141/2026/ND-CP AND DECREE NO. 144/2026/ND-CP: NEW POINTS ON TAX POLICIES FOR ENTERPRISES AND HOUSEHOLD BUSINESSES
- 21-05-2026
- 216
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Recently, on April 29, 2026, and May 5, 2026, the Government promulgated Decree No. 141/2026/ND-CP and Decree No. 144/2026/ND-CP to amend and supplement certain regulations concerning tax policies and conditions for value-added tax (VAT) deduction applicable to the production and business activities…
OFFICIAL LETTER No. 5427/BTC-DNTN: GUIDELINES ON THE IMPLEMENTATION OF REGISTRATION FOR THE ESTABLISHMENT OF AN ECONOMIC ORGANIZATION BY FOREIGN INVESTORS PRIOR TO THE ISSUANCE OF AN INVESTMENT LICENSE
- 08-05-2026
- 301
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Recently, although the 2025 Law on Investment and Decree No. 96/2026/NĐ-CP have introduced provisions allowing foreign investors to establish an economic organization to implement an investment project prior to carrying out procedures for obtaining an Investment Registration Certificate, Decree No.…
DECREE NO. 102/2026/ND-CP: OFFICIAL IMPLEMENTATION OF ADMINISTRATIVE SANCTIONS FOR COMPETITION LAW VIOLATIONS UNDER THE NEW DECREE EFFECTIVE FROM MAY 20, 2026
- 05-05-2026
- 313
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On March 31, 2026, the Government officially issued Decree No. 102/2026/ND-CP (“Decree 102”), amending and supplementing a number of articles of Decree No. 75/2019/ND-CP on administrative sanctions in the field of competition (“Decree 75”). Previously, ATA Legal Services had published an update and…
DECISION No. 346/QD-BNV 2026: NEW HIGHLIGHTS IN THE PROCEDURE FOR ISSUANCE OF WORK PERMITS TO FOREIGN EMPLOYEES
- 20-04-2026
- 530
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On 24 March 2026, the Ministry of Home Affairs issued Decision No. 346/QD-BNV on the publication of amended and supplemented administrative procedures relating to foreign employees working in Vietnam in the field of employment under the state management functions of the Ministry of Home Affairs (“Decision…
DECREE NO. 103/2026/ND-CP: MANY “UNPRECEDENTED” PROVISIONS ON PROCEDURES FOR REGISTRATION OF OUTBOUND INVESTMENT
- 13-04-2026
- 816
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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
- 2768
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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
- 700
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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
- 1075
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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
- 634
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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
- 1927
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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
- 617
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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
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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
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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
- 2479
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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…
