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Decree 70/2025/ND-CP (“Decree 70”), issued on March 20, 2025, amends and supplements several important provisions of Decree 123/2020/ND-CP (“Decree 123”) on invoices and documents. Decree 70 introduces significant adjustments regarding the timing of invoice issuance, integration of tax, fee, and charge…

On February 27, 2025, the People's Committee of Ho Chi Minh City issued Decision No. 26/2025/QĐ-UBND, regulating the management and use of apartment buildings in Ho Chi Minh City ("Decision 26"). Decision 26 serves as an important legal basis for strengthening the management of apartment building usage…

With the aim of empowering enterprises in salary management, ensuring wage levels align with market standards, and implementing a salary mechanism that enables businesses to attract and incentivize highly skilled personnel in high-tech fields prioritized by the State, on February 28, 2025, the Government…

On February 13, 2025, the Business Registration Department (now the Business Registration and Corporate Finance Department under the Department of Finance) of Hanoi City issued Notification No. 207/TB-ĐKKD, requiring businesses operating in the area to promptly complete the procedures for updating and…

On February 19, 2025, the National Assembly passed the Law on Promulgation of Legal Normative Documents 2025 ("Law on Legal Normative Documents 2025"), replacing the Law on Promulgation of Legal Normative Documents 2015, as amended in 2020 ("Amended Law 2020"). Accordingly, there are significant changes…

On February 19, 2025, the National Assembly passed the Law on Organization of Local Government 2025, which takes effect from March 1, 2025. From a general view, the Law on Organization of Local Government 2025 clearly reflects the principle and spirit of streamlining the administrative apparatus in…

Vietnam is a country endowed with a diverse and abundant mineral resource base, playing a crucial role in socio-economic development. However, mineral extraction and export activities still face numerous challenges, including the need for sustainable management, compliance with legal regulations, and…

On February 6, 2025, the Government issued Decree No. 17/2025/ND-CP (“Decree 17”) amending and supplementing several provisions of the decrees detailing the implementation of the Law on Bidding. Some notable new points include: 1. Adjustment of principles for handling and applying sanctions in cases…

Currently, there are inconsistencies in the determination of taxable personal income ("PIT") from real estate transfers among various tax guidance documents, including the Personal Income Tax Law, Decree No. 12/2015/ND-CP, and Circular No. 92/2015/TT-BTC. Specifically, Clause 1, Article 14 of PIT Law,…

On February 10, 2025, the Government issued Decree 19/2025/NĐ-CP ("Decree 19") detailing the Investment Law regarding special investment procedures under Article 36a of the Investment Law, as amended and supplemented by Clause 8, Article 2 of the Law amending and supplementing several laws, including…

Decree 20/2025/NĐ-CP (“Decree 20”) amends and supplements several provisions of Decree 132/2020/NĐ-CP dated November 5, 2020, of the Government (“Decree 132”). It continues to adjust and update key regulations on related-party transactions between enterprises and tax administration of such transactions.…

January 1, 2025, the Government issued​ Decree No. 02/2025/ND-CP (“Decree No. 02”) on the amendment, supplementation of several articles of Decree No. 146/2018/ND-CP (“Decree No. 146”) dated October 17, 2018, detailing and guiding measures to implement the Law on Health Insurance (amended and supplemented…

On December 23, 2024, the Minister of Finance issued Circular No. 86/2024/TT-BTC (“Circular No. 86”) on tax registration, replacing Circular No. 105/2020/TT-BTC (“Circular No. 105”). This Circular includes provisions related to subjects registering tax directly with tax authorities, tax code structure,…

In the previous issue, ATA Legal Services mentioned new points of Law No. 56/2024/QH15 (“Law No. 56”) on the Securities Law, analyzed and evaluated these provisions. In this next part, ATA will update and analyze another new and notable points related to the Law on Accounting, the Law on Independent…