LEGAL UPDATES
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
- 244
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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
- 238
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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
- 877
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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
- 792
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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
- 171
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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…
DECREE No. 210/2025/ND-CP: STARTUP AND INNOVATION INVESTMENT FUNDS NOT PERMITTED TO INVEST IN SECURITIES
- 08-08-2025
- 214
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On July 21, 2025, the Government promulgated Decree No. 210/2025/ND-CP (“Decree 210”), amending and supplementing a number of articles of Decree No. 38/2018/ND-CP (“Decree 38”) on investment for small and medium-sized enterprises engaging in startup and innovation. This new Decree introduces significant…
PERSONAL DATA PROTECTION LAW 2025: TRADING PERSONAL DATA MAY BE FINED UP TO 10 TIMES ILLICIT GAINS AND NOT LESS THAN VND 3 BILLION
- 01-08-2025
- 570
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On June 26, 2025, the National Assembly passed the Personal Data Protection Law No. 91/2025/QH15, effective from January 1, 2026 (“PDPL”), marking a significant milestone in safeguarding personal information and promoting the digital economy. For the first time, regulations on personal data protection…
RESOLUTION NO. 66.1/2025/NQ-CP: ALLOWING THE FORMULATION AND ADJUSTMENT OF SUBDIVISION PLANNING CONCURRENTLY WITH PROVINCIAL PLANNING OR GENERAL URBAN PLANNING
- 26-07-2025
- 268
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The implementation of the policy on provincial mergers and the abolition of district-level administrative units has inevitably led to the requirement that all provinces and cities nationwide must review and adjust related planning to ensure consistency with the new administrative units. However, due…
DECREE NO. 192/2025/ND-CP: STREAMLINED AND EXPEDITED INVESTOR APPOINTMENT PROCESS FOR SOCIAL HOUSING PROJECTS
- 25-07-2025
- 440
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On July 1, 2025, the Government promulgated Decree No. 192/2025/ND-CP detailing and guiding the implementation of certain articles and enforcement measures of Resolution No. 201/2025/QH15 dated May 29, 2025 of the National Assembly on the pilot implementation of specific mechanisms and policies to promote…
-400x300.png "LAW ON MANAGEMENT AND INVESTMENT OF STATE CAPITAL IN ENTERPRISES 2025: EMPHASIZING THE AUTONOMY AND ACCOUNTABILITY OF STATE-OWNED ENTERPRISES")
LAW ON MANAGEMENT AND INVESTMENT OF STATE CAPITAL IN ENTERPRISES 2025: EMPHASIZING THE AUTONOMY AND ACCOUNTABILITY OF STATE-OWNED ENTERPRISES
- 18-07-2025
- 607
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On June 19, 2025, the National Assembly passed the Law on Management and Investment of State Capital in Enterprises (“Law No. 68/2025”), which will officially take effect from August 1, 2025. The overarching principle of Law 68/2025 is to grant more autonomy to state-owned enterprises to encourage their…
2025 CORPORATE INCOME TAX LAW: SMES ELIGIBLE FOR PREFERENTIAL CORPORATE INCOME TAX RATES OF ONLY 15% – 17%
- 18-07-2025
- 440
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On 14 June 2025, the National Assembly officially enacted the Corporate Income Tax Law 2025 (“CIT Law 2025”), which introduces several notable changes affecting corporate tax obligations. These changes focus particularly on tax rates, as well as clarifications and additions regarding taxable entities,…
-400x300.png "2025 SPECIAL CONSUMPTION TAX LAW: EXCISE TAX RATE INCREASED TO 90% FOR ALCOHOL AND BEER, WITH ADDITIONAL SPECIFIC TAX IMPOSED ON TOBACCO AND CIGARS")
2025 SPECIAL CONSUMPTION TAX LAW: EXCISE TAX RATE INCREASED TO 90% FOR ALCOHOL AND BEER, WITH ADDITIONAL SPECIFIC TAX IMPOSED ON TOBACCO AND CIGARS
- 18-07-2025
- 879
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With the aim of enhancing public health protection and encouraging environmental sustainability, on June 14, 2025, the National Assembly officially enacted Law No. 66/2025/QH15 on Special Consumption Tax (“2025 SCT Law”), replacing the previous 2008 SCT Law. This new law introduces several key adjustments…
-400x300.png "LAW NO. 90/2025/QH15: AMENDING MULTIPLE LEGAL DOCUMENTS TO PROMOTE INVESTMENT ATTRACTION AND FACILITATE BUSINESS OPERATIONS")
LAW NO. 90/2025/QH15: AMENDING MULTIPLE LEGAL DOCUMENTS TO PROMOTE INVESTMENT ATTRACTION AND FACILITATE BUSINESS OPERATIONS
- 12-07-2025
- 1446
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On June 25, 2025, the National Assembly passed the Law amending and supplementing some articles of the Law on Bidding, the Law on Investment in the form of public-private partnership, the Law on Customs, the Law on Value Added Tax, the Law on Export Tax, Import Tax, the Law on Investment, the Law on…
DECREE NO. 181/2025/ND-CP AND CIRCULAR NO. 69/2025/TT-BTC: DETAILED REGULATIONS ON CONDITIONS, DOSSIERS, AND DOCUMENTS FOR VAT RECOGNITION AND DEDUCTION
- 12-07-2025
- 3108
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On July 1, 2025, the Government and the Ministry of Finance respectively promulgated Decree No. 181/2025/ND-CP (“Decree 181”) and Circular No. 69/2025/TT-BTC (“Circular 69”), providing guidance for the implementation of the 2024 Law on Value-Added Tax. These are two key documents forming a consistent…
-400x300.png "CONTINUING VAT REDUCTIONS AND EXEMPTIONS/REDUCTIONS OF CERTAIN FEES AND CHARGES UNTIL THE END OF 2026 TO SUPPORT BUSINESSES AND CITIZENS")
CONTINUING VAT REDUCTIONS AND EXEMPTIONS/REDUCTIONS OF CERTAIN FEES AND CHARGES UNTIL THE END OF 2026 TO SUPPORT BUSINESSES AND CITIZENS
- 12-07-2025
- 516
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To support businesses and individuals, on June 30, 2025, the National Assembly issued Resolution No. 204/2025/QH15 on the policy of reducing value-added tax (VAT) for certain groups of goods and services (“Resolution 204”). Accordingly, the Government promulgated Decree No. 174/2025/ND-CP detailing…
