Others

On September 11, 2024, the Government issued Decree 112/2024/ND-CP detailing on Agricultural Land Designated for Rice Cultivation ("Decree 112") replacing Decree 35/2015/ND-CP ("Decree 35"). Due to the important role of rice cultivation in ensuring food security in our country, Decree 112 supplements…

At the regular meeting in February 2024, the Government approved the pilot issuance of criminal record certificates via the VNeID application in Hanoi and Thua Thien Hue. To further facilitate citizens and enhance the application of e-government in daily life, on August 24, 2024, the Prime Minister…

In Official Letter No. 7012/CTDAN-TTHT dated August 19, 2024, the Da Nang City Tax Department provided guidance on Personal Income Tax (PIT) for Japanese employees earning income from working in Vietnam as follows: Employees sent by the parent company in Japan who earn income from working in Vietnam…

In Official Letter No. 6964/CTDAN-TTHT dated August 14, 2024, the Da Nang City Tax Department provided guidance on Personal Income Tax (PIT) and family deduction registration as follows: A foreign individual is considered a resident of Vietnam if they meet one of the following conditions: (i) They have…

The 2024 Land Law stipulates that the land price tables issued by the provincial People's Committees, in accordance with Land Law No. 45/2013/QH13, will continue to be applied until December 31, 2025. However, using the outdated land price tables (at significantly low levels) as the starting prices…

On August 1, 2024, the General Department of Taxation issued Official Letter No. 3390/TCT-CS in response to the Gia Lai Provincial Tax Department regarding the VAT policy applicable to the transfer of Voluntary Emission Reduction (VER) certificates ("Official Letter 3390"). VER is described as a credit…

On July 24, 2024, the Government issued Decree No. 95/2024/ND-CP detailing the 2023 Housing Law ("Decree 95") to replace Decree No. 99/2015/ND-CP ("Decree 99"). In general, compared to Decree 99, Decree 95 adds more mechanisms to create more homeownership opportunities for citizens and better ensure…

On July 25, 2024, the Government issued Decree No. 97/2024/ND-CP ("Decree 97") amending and supplementing certain articles of Decree No. 10/2019/ND-CP ("Decree 10") on the exercise of rights and responsibilities of the State's owner representative. Decree 97 introduces several noteworthy new points…

On June 29, 2024, the National Assembly officially enacted Law No. 43/2024/QH15 ("Amendment Law") amending and supplementing certain provisions of the Land Law No. 31/2024/QH15 ("Land Law"), Housing Law No. 27/2023/QH15 ("Housing Law"), Real Estate Business Law No. 29/2023/QH15 ("Real Estate Business…

On June 24, 2023, the National Assembly passed Resolution 98/2023/QH15 ("Resolution 98") on piloting certain special mechanisms and policies for the development of Ho Chi Minh City (Resolution 98 has been updated by ATA at https://ata-legal.com/various-specific-policies-are-designed-for-ho-chi-minh-city-with-the-objective-of-developing-the-city-according-to-the-tod-model-prioritizing-the-attraction-of-strategic-investors-for-industrial-high-tech-and-transportation-infrastructure-projects…

After two years of maintaining the minimum wage as prescribed in Decree 38/2022/ND-CP ("Decree 38"), on June 30, 2024, the Government officially issued Decree 74/2024/ND-CP ("Decree 74") replacing Decree 38 on the monthly minimum wage and hourly minimum wage applicable to employees working under labor…

On May 16, 2024, the Ministry of Natural Resources and Environment issued Circular 03/2024/TT-BTNMT detailing the implementation of certain provisions of the 2023 Water Resources Law ("Circular 03"), replacing the following circulars: Circular No. 24/2016/TT-BTNMT dated September 9, 2016, on the determination…

On June 4, 2024, the Ministry of Labor, War Invalids and Social Affairs issued Official Letter No. 2354/BLĐTBXH-CATLĐ requiring local authorities and relevant agencies and organizations to enhance management and compliance with occupational safety and hygiene laws ("Official Letter 2354"). Recent occupational…

To implement the 2023 Water Resources Law, on May 16, 2024, the Government issued Decree 54/2024/ND-CP, which regulates the practice of groundwater drilling, declaration, registration, licensing, water resources services, and the fees for water resources exploitation rights ("Decree 54"). Below are…

The Water Resources Law 2023 has been approved by the National Assembly and will officially take effect from July 1, 2024. To ensure that the provisions of the 2023 Water Resources Law are quickly implemented in practice, on May 16, 2024, the Government issued No. 53/2024/ND-CP detailing the implementation…