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Value-Added Tax (VAT) plays a crucial role in regulating the economy, contributing to State revenue, and also supporting economic development during various periods. Currently, this matter is governed by the VAT Law 2008, amended and supplemented by laws in 2013, 2016, and other legal documents (hereinafter…

PART 1: SPECIAL MECHANISMS OF LAW ON PLANNING, LAW ON INVESTMENT On November 29th, 2024, The National Assembly passed the Law on amendment, supplementation of the Law on Planning, the Law on Investment, the Law on PPP Investment, and the Law on Bidding (“Law No. 57) that has several notable changes…

Health Insurance (“HI”) is an important social security policy that ensures equitable and sustainable access to healthcare services for all citizens. Currently, this matter is governed under the Law on HI 2008, amended and supplemented under laws in 2013, 2014, 2015, 2018, 2020, and 2023 (hereinafter…

On November 15, 2024, the Ministry of Transport issued Circular 36/2024/TT-BGTVT ("Circular 36") to replace Circular 12/2020/TT-BGTVT ("Circular 12") regarding the organization and management of road transport activities and the operation of bus stations, parking lots. Circular 36 introduces several…

On November 21, 2024, the Government issued Decree No. 153/2024/ND-CP, detailing the environmental protection fee for air emissions ("Decree No. 153"). This is a completely new legal document, and according to ATA's evaluation, the issuance of Decree No. 153 shall effectively support the reduction of…

In the context of a fluctuating real estate market, particularly with the upcoming enactment of the 2023 Real Estate Business Law, the demand for bank guarantees for future residential real estate projects has been on the rise. To address this increasing need, the State Bank of Vietnam issued Circular…

The Law on Real Estate Business 2023 prohibits the subdivision and sale of land parcels within wards, districts, and cities classified as special-grade, grade I, grade II, and grade III urban centers; not being subject to auction of land use rights for investment in housing projects in accordance with…

Amidst the global energy transition and the escalating demand for renewable energy, the development of rooftop solar power has become a pivotal trend to mitigate environmental harm. To foster and streamline the development of rooftop solar power, the Government promulgated Decree No. 135/2024/ND-CP…

On October 8, 2024, the Government issued Decree No. 126/2024/ND-CP on the organization, operation, and management of associations ("Decree No. 126"), which includes amendments and supplements to a number of new points related to the regulations on the organization, operation, and management of associations…

On October 17, 2024, the Bình Định Provincial Tax Department issued Official Letter No. 3892/CTBDI-TTHT in response to the South Central Coast Agricultural Science and Technology Institute regarding the "preservation and storage of electronic invoices". Accordingly, the tax authority clarified that…

According to the Law on Health Insurance, the Minister of Health is authorized to regulate special cases in which the health insurance organization is obligated to directly reimburse health insurance examination and treatment costs for health insurance card holders. Based on this, on October 18, 2024,…

On October 10, 2024, the Government promulgated Decree No. 128/2024/ND-CP ("Decree No. 128") to amend certain provisions of Decree No. 81/2018/ND-CP ("Decree No. 81") governing commercial promotion activities. In response to these amendments, ATA Legal Services has compiled a summary of the key changes…

On October 5, 2024, the Government issued Decree 125/2024/ND-CP on conditions for investment and operation in the education sector, replacing Decrees 46/2017/ND-CP and 135/2018/ND-CP ("Decree 125"). In essence, Decree 125 adjusts the investment conditions to be more suitable for practical implementation…

To strengthen law enforcement in the land management sector, the Government has promulgated Decree No. 123/2024/ND-CP (“Decree No. 123”) on October 4, 2024. ATA Legal Services has summarized the key changes and implications of this new regulation as follows [1]: 1. The Decree supplementing the provisions…