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SOCIAL INSURANCE LAW 2024 AND DECREE NO. 159/2025/ND-CP: SIGNIFICANT PROVISIONS ENCOURAGING VOLUNTARY SOCIAL INSURANCE PARTICIPATION

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On June 29, 2024, the National Assembly passed the 2024 Social Insurance Law, replacing the 2014 Social Insurance Law. Subsequently, on June 25, 2025, the Government issued Decree No. 159/2025/ND-CP (“Decree 159”), detailing and guiding the implementation of certain provisions of the 2024 Social Insurance…

LAW ON SOCIAL INSURANCE 2024 AND DECREE 158/2025/ND-CP: MANY NEW REGULATIONS ON COMPULSORY SOCIAL INSURANCE THAT BUSINESSES AND BUSINESS HOUSEHOLDS NEED TO PAY ATTENTION TO FROM JULY 1, 2025

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The Law on Social Insurance 2024 (“the Law on SI 2024”) was passed on June 29, 2024, and will officially come into force on July 1, 2025. Before its effective date, on June 25, 2025, the Government issued Decree 158/2025/ND-CP (“Decree 158”) to guide the implementation of compulsory social insurance.…

RESOLUTION NO. 206/2025/QH15: FROM NOW UNTIL FEBRUARY 28, 2027, THE NATIONAL ASSEMBLY STANDING COMMITTEE AND THE GOVERNMENT ARE AUTHORIZED TO PROMULGATE NORMATIVE LEGAL RESOLUTIONS FOR THE PURPOSE OF AMENDING LAWS

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On June 24, 2025, the National Assembly promulgated Resolution No. 206/2025/QH15 (“Resolution 206”) on a special mechanism for addressing legal difficulties and obstacles. Under this Resolution, the National Assembly authorizes the National Assembly Standing Committee ("NASC") and the Government to…

COMPARATIVE TABLE OF THE LAW ON ENTERPRISES 2020 AND THE LAW AMENDING AND SUPPLEMENTING OF THE LAW ON ENTERPRISES 2025

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On June 17, 2025, the National Assembly of Vietnam officially passed the Law Amending and Supplementing Certain Articles of the Law on Enterprises. This is a necessary step and an important foundation to promote the development of enterprises in the new era. Recently, the Hanoi Radio and Television…

DECREE NO. 119/2025/ND-CP: IMPLEMENTATION OF GREENHOUSE GAS EMISSION QUOTA ALLOCATION STARTING IN 2025

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In order to accelerate the implementation of environmental protection commitments, on 09 June 2025, the Government promulgated Decree No. 119/2025/ND-CP (“Decree 119”) amending and supplementing a number of articles of Decree No. 06/2022/ND-CP (“Decree 06”) on greenhouse gas (GHG) emission reduction…

RESOLUTION NO. 201/2025/QH15: SPECIAL MECHANISMS TO FACILITATE SOCIAL HOUSING DEVELOPMENT PROJECTS

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In recent years, the State has issued numerous specific policies and regulations to promote the supply of social housing as one of the top-priority solutions for addressing the housing needs of the people. On May 29, 2025, the National Assembly adopted Resolution No. 201/2025/QH15 on the pilot implementation…

RESOLUTION NO. 66-NQ/TW OF THE POLITBURO AND RESOLUTION NO. 197/2025/QH15 OF THE NATIONAL ASSEMBLY: FROM STRATEGIC ORIENTATION TO SPECIAL MECHANISMS FOR REFORMING VIETNAM LEGISLATION AND IMPLEMENTATION

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On April 30, 2025, the Politburo of the Central Committee issued Resolution No. 66-NQ/TW on innovating law-making and law enforcement to meet the country's development demands in the new era (“Resolution 66”), marking a significant milestone in legal institutional reform. Resolution 66 sets forth a…

RESOLUTION NO. 198/2025/QH15: INSTITUTIONALIZING SPECIAL MECHANISMS TO DEVELOP THE PRIVATE ECONOMY BASED ON RESOLUTION NO. 68-NQ/TW

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Based on Resolution No. 68-NQ/TW of the Politburo on the development of the private economy (“Resolution 68”), on May 17, 2025, the National Assembly adopted Resolution No. 198/2025/QH15 on several special mechanisms and policies for the development of the private economy (“Resolution 198”). Accordingly,…

OFFICIAL LETTER NO. 976/CCTKV02-CNTK: ORGANIZATIONS AND ENTERPRISES TO REVIEW AND ADJUST THEIR BUSINESS LINES TO MATCH ACTUAL OPERATIONS BEFORE DECREE 70 OFFICIALLY TAKES EFFECT

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Decree No. 70/2025/ND-CP will come into effect on June 1, 2025. Accordingly, enterprises and organizations engaged in the sale of goods or provision of services—including direct sales and services to consumers (e.g., shopping centers; supermarkets; retail sales (excluding automobiles, motorcycles, and…

CIRCULAR NO. 18/2025/TT-BTC: DETAILED GUIDANCE ON NON-PREFUNDING STOCK TRANSACTIONS BY FOREIGN INSTITUTIONAL INVESTORS

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On April 26, 2025, the Minister of Finance issued Circular No. 18/2025/TT-BTC (“Circular 18”) amending and supplementing several articles of Circular No. 119/2020/TT-BTC dated December 31, 2020, providing regulations on securities registration, depository, clearing and settlement, and Circular No. 96/2020/TT-BTC…

ATA'S PROPOSALS FOR AMENDING LEGAL DOCUMENTS IN ACCORDANCE WITH RESOLUTION NO. 68-NQ/TW ON PRIVATE ECONOMIC DEVELOPMENT

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On May 4, 2025, the Politburo issued Resolution No. 68-NQ/TW (“Resolution 68”) on private economic development. Resolution 68 includes many specific and groundbreaking contents, demonstrating the determination to build and develop the private economy in the current. As a law consulting firm with many…

DECREE NO. 87/2025/NĐ-CP: LAND USERS MUST SUBMIT APPLICATIONS BEFORE JULY 31, 2025 TO RECIEVE 30% REDUCTION IN LAND RENT IN 2024

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On April 11, 2025, the Government issued Decree No. 87/2025/ND-CP (“Decree 87”) on the reduction of land rental fees in 2024 for enterprises, organizations, and individuals who lease land directly from the State and pay rent annually. This is an important financial support policy in the field of land,…

DECREE NO. 81/2025/ND-CP AND DECREE NO. 82/2025/ND-CP: EXTENSION OF DEADLINES FOR TAX AND LAND RENT PAYMENT IN 2025

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On April 2, 2025, the Government promulgated two consecutive Decrees, including: Decree No. 81/2025/ND-CP on the extension of the deadline for payment of Special Consumption Tax ("SCT") applicable to domestically manufactured or assembled automobiles (“Decree 81”), and Decree No. 82/2025/ND-CP on the…

DECREE 71/2025/ND-CP: MANY NEW REGULATIONS FAVORABLE TO INVESTORS WHEN IMPLEMENTING PROJECTS UNDER THE PUBLIC-PRIVATE PARTNERSHIP METHOD (PPP PROJECTS).

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On March 28, 2025, the Government issued Decree No. 71/2025/ND-CP amending and supplementing several provisions of Decree No. 35/2021/ND-CP dated March 29, 2021, detailing and guiding the implementation of the Law on Investment under the Public-Private Partnership model ("Decree 71"). Accordingly, some…

DECREE NO. 75/2025/ND-CP: PRIORITY CRITERIA FOR APPROVING PILOT COMMERCIAL HOUSING PROJECTS UNDER RESOLUTION NO. 171/2024/QH15

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On April 1, 2025, the Government issued Decree No. 75/2025/ND-CP detailing the implementation of Resolution No. 171/2024/QH15 dated November 30, 2024, by the National Assembly ("Resolution 171") on the pilot implementation of commercial housing projects through agreements on land use rights or currently…