Others

On 30 June 2026, the Government issued Decree No. 253/2026/ND-CP ("Decree 253"), detailing and providing guidance on the implementation of a number of provisions of the Law on Personal Income Tax ("2025 PIT Law"). By providing detailed guidance on taxable income, tax-exempt income, deductible expenses,…

  On June 30, 2026, the Government officially issued Decree 252/2026/ND-CP (“Decree 252”) detailing a number of articles and measures for implementation and guidance on the Law on Tax Administration No. 108/2025/QH15. Accordingly, Decree 252 replaces and supplements many contents of Decree 126/2020/ND-CP…

This week's newsletter marks the beginning of an in-depth series of articles on the field of Taxation, aimed at providing timely updates and resolving the most practical legal challenges faced during business operations. On June 30, 2026, the Government issued Decree No. 254/2026/ND-CP (“Decree 254”)…

On June 15, 2026, the Government issued Decree No. 210/2026/ND-CP (“Decree 210”) providing detailed regulations on construction contracts. The Decree took effect on July 1, 2026, replacing Decree No. 37/2015/ND-CP and Decree No. 50/2021/ND-CP (hereinafter collectively referred to as “Decree 37”). In…

On 22 June 2026, the Government officially promulgated Decree No. 220/2026/ND-CP amending and supplementing a number of provisions of Decree No. 67/2023/ND-CP ("Decree 67") dated 6 September 2023 on compulsory motor vehicle owners' civil liability insurance, compulsory fire and explosion insurance,…

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.…

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…

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…

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…

Under the Law on Social Insurance 2024, employers are required to register and make full and timely contributions to compulsory social insurance (SI) and unemployment insurance (UI) for their employees in accordance with statutory regulations. If an enterprise is found to have delayed or evaded contributions,…

One of the guiding viewpoints of the Politburo under Resolution No. 68-NQ/TW is “to develop and improve laws and breakthrough mechanisms and policies to encourage the private economy to grow in priority areas, investment in research and development, application of science and technology, innovation,…

On September 09, 2025, the Government issued Resolution 05/2025/NQ-CP (“Resolution 05”) on the implementation of a 5-year pilot program for the digital asset market, applicable to both service providers, issuers, as well as domestic and international investors when investing and operating in the digital…

On November 29, 2023, the National Assembly passed Resolution No. 107/2023/QH15 (“Resolution 107”) on the application of supplementary corporate income tax (“CIT”) under the Global Anti-Base Erosion Rules ("QDMTT”). Accordingly, ATA Legal Services previously issued a legal update noting that from 01/01/2024,…

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…

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.…