Tiếng Việt
Dear Valued Clients, On June 17, 2025, the National Assembly officially passed Law No. 76/2025/QH15 amending and supplementing several articles of the Law on Enterprises 2020 (hereinafter referred to as the “2025 Amended Law on Enterprises”). At the same time, Decree No. 168/2025/ND-CP, detailing enterprise registration procedures (the “Decree 168”), was also promulgated. Both instruments took effect on July 1, 2025. One of the most notable updates introduced under this…
Dear Value Clients, On June 25, 2024, the Government issued Decree No. 69/2024/ND-CP (“Decree 69”) regulating electronic identification and authentication. Accordingly, from July 1, 2025, enterprises will be required to use Electronic Identification (EID) accounts via the VNeID application to carry out online administrative procedures, replacing existing enterprise accounts on public service platforms. This represents a significant milestone in the national digital transformation roadmap, enhancing authentication efficiency, reducing administrative costs,…
Dear Valued Clients, On March 20, 2025, the Government issued Decree No. 70/2025/NĐ-CP (“Decree 70”) to amend and supplement several articles of Decree No. 123/2020/NĐ-CP (“Decree 123”) on invoices and documents. Decree 70 introduces several notable changes regarding the timing of invoice issuance, the integration of tax, fee, and charge receipts into invoices for purchasers, along with reforms in administrative procedures related to the use of electronic invoices for enterprises,…
Dear Valued Clients, On March 20, 2025, the Government issued Decree No. 70/2025/NĐ-CP (“Decree 70”) to amend and supplement several articles of Decree No. 123/2020/NĐ-CP (“Decree 123”) on invoices and documents. Decree 70 introduces several notable changes regarding the timing of invoice issuance, the integration of tax, fee, and charge receipts into invoices for purchasers, along with reforms in administrative procedures related to the use of electronic invoices for enterprises,…
Dear Valued Clients, In the era of the rapid growth and widespread adoption of e-commerce and digital economic platforms, the administration of tax obligations for household businesses and individual businesspersons operating on such platforms presents numerous practical challenges. In an effort to gradually improve the legal framework and ensure transparency and fairness in tax compliance, the Ministry of Finance has released a Draft Decree on tax administration for business…
Dear Valued Clients, On February 28, 2025, the Government issued Decree No. 49/2025/NĐ-CP on the thresholds for applying exit suspension (“Decree 49”). This Decree establishes specific criteria regarding tax debt thresholds and the duration of tax debt as a basis for competent authorities to impose administrative enforcement measures, ensuring that taxpayers fulfill their financial obligations to the State. Decree 49 takes effect from February 28, 2025. Therefore, in this Legal…
Dear Valued Clients, On December 30, 2024, the Government issued Decree No. 174/2024/NĐ-CP (“Decree 174”) on administrative penalties in the insurance business sector. This Decree officially takes effect on February 15, 2025, replacing and supplementing several important regulations to enhance transparency and efficiency in the management and supervision of insurance activities. In this Legal Update, we will analyze the key new points and significant legal impacts of Decree 174, thereby…
Dear Valued Clients, On December 31, 2024, the Government issued Decree No. 180/2024/ND-CP (“Decree 180”), regulating the policy of reducing value-added tax (“VAT”) according to Resolution No. 174/2024/QH15 dated November 30, 2024 of the National Assembly (“Resolution 174”). Decree 180 officially takes effect from January 1, 2025 to June 30, 2025. In this Legal Update, we will provide an overview and detailed analysis of the significant changes in the VAT…
Dear Valued Clients, On October 10, 2024, the Government issued Decree No. 128/2024/ND-CP amending and supplementing several provisions of Decree No. 81/2018/ND-CP (“Decree 81“) dated May 22, 2018, detailing the Commercial Law regarding trade promotion activities (“Decree 128“). This new Decree introduces significant updates to promotional activities and officially takes effect on December 1, 2024. In this Legal Update, we provide an overview and detailed analysis of these key changes…
Dear Valued Clients, On November 9, 2024, the Government issued Decree No. 147/2024/ND-CP on the management, provision, and use of internet services and online information (“Decree 147”), replacing Decree No. 72/2013/ND-CP on the management, provision, and use of internet services and online information and Decree No. 27/2018/ND-CP amending and supplementing several articles of Decree No. 72/2013/ND-CP on the management, provision, and use of internet services and online information. Decree 147…