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,…

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mo.10DECREE NO. 249/2025/ND-CP: SPECIAL INCENTIVES FOR EXPERTS IN SCIENCE, TECHNOLOGY, INNOVATION AND DIGITAL TRANSFORMATION
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mo.09RESOLUTION 05/2025/NQ-CP: “DIGITAL CURRENCY”, “VIRTUAL CURRENCY” OFFICIALLY RECOGNIZED AS ASSETS BUT MUST BE TRADED CENTRALLY AT ENTITIES LICENSED BY VIETNAM
12-09-2025 3939 0On 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…

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mo.09On 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,…

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mo.08On 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…

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mo.08DECREE 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 2144 0On 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.…
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mo.08DECREE NO. 214/2025/ND-CP: SUPPLEMENTING NEW REGULATIONS WITH SPECIFIC GUIDANCE ON DIRECT CONTRACTING PROCEDURES
16-08-2025 3764 0On 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…

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mo.08PERSONAL 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 1486 0On 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…
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mo.07LAW NO. 90/2025/QH15: AMENDING MULTIPLE LEGAL DOCUMENTS TO PROMOTE INVESTMENT ATTRACTION AND FACILITATE BUSINESS OPERATIONS
12-07-2025 2950 0On 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…
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mo.07CONTINUING VAT REDUCTIONS AND EXEMPTIONS/REDUCTIONS OF CERTAIN FEES AND CHARGES UNTIL THE END OF 2026 TO SUPPORT BUSINESSES AND CITIZENS
12-07-2025 785 0To 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…
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mo.07SOCIAL INSURANCE LAW 2024 AND DECREE NO. 159/2025/ND-CP: SIGNIFICANT PROVISIONS ENCOURAGING VOLUNTARY SOCIAL INSURANCE PARTICIPATION
05-07-2025 1086 0On 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…
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mo.07The 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.…
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mo.06On 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…
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mo.06COMPARATIVE TABLE OF THE LAW ON ENTERPRISES 2020 AND THE LAW AMENDING AND SUPPLEMENTING OF THE LAW ON ENTERPRISES 2025
19-06-2025 10062 0On 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…

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mo.06DECREE NO. 119/2025/ND-CP: IMPLEMENTATION OF GREENHOUSE GAS EMISSION QUOTA ALLOCATION STARTING IN 2025
14-06-2025 1329 0In 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…

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mo.06RESOLUTION NO. 201/2025/QH15: SPECIAL MECHANISMS TO FACILITATE SOCIAL HOUSING DEVELOPMENT PROJECTS
06-06-2025 1397 0In 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…