Collect the latest updates of legal documents

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Decree regulates corporate income tax incentives

A CIT rate of 15 percent applies to enterprises with a total revenue in the preceding year of not more than VND 3 billion (USD 114,000), while a CIT rate of 17 percent applies to enterprises with a total revenue in the preceding year of over VND 3 billion but not more than VND 50 billion.
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Government sets out coordinated plan for 2026 elections

Government Resolution 408/NQ-CPA approving a plan for organizing the elections of deputies to the 16th National Assembly and People's Councils at all levels for the 2026–2031 tenure aims to ensure that the elections are conducted in a democratic, equal and law-abiding manner.
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Finance ministry proposes regulations for small business e-invoicing

Under the proposal, household and individual businesses with annual revenue of VND 1 billion or more would be required to use e-invoices with a tax authority code or invoices generated from cash registers connected to the tax authority’s database, in line with Decree 70.
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Supplementary retirement insurance proposed

Employers and employees who have paid compulsory social insurance premiums may voluntarily participate in supplementary retirement insurance, according to the draft Decree on supplementary retirement insurance recently proposed by the Ministry of Finance.
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List of key digital technology products, services released

The Minister of Science and Technology has recently announced the List of key digital technology products and services applicable to agencies, organizations, enterprises and individuals engaged in the production and supply of, or carrying out activities related to, the products and services of this kind in Vietnam.
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Government introduces National Data Architecture Framework

The National Data Architecture Framework is a system that provides overall orientation on the structure, stratification, technical standards, and model for data sharing among national, specialized and local databases, as well as information systems of agencies in the political system.
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State steering committee for key energy programs, projects set up

The State Steering Committee for Key National Programs, Projects, and Works in the Energy Sector is tasked with assisting the Prime Minister in researching, delivering advice and recommendations, and proposing directions and solutions to address important and inter-sectoral issues.
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Scheme to make English the second language in schools approved

Under the scheme approved under Decision 2371/QD-TTg dated October 27, 2025, English will be widely and effectively used in teaching, communication, management, and other school activities, creating an English-speaking ecosystem at all education levels.
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PM approves 2026–2035 project in support of women-led startups

According to the project, 25,000 women-owned business households will be guided to register to convert into enterprises. Besides, the project will support 8,000 women-owned start-ups and cooperatives to restructure, consolidate, and enhance the capacity of their members.
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MOIT released draft 'Go Global' Program

Specific goals include increasing the private sector’s share of national exports to 50–60 percent by 2030, establishing 20 large enterprises leading global value chains and 30 medium-sized firms pioneering niche markets, and expanding outward investment in major economic centers.
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Government moves to cool soaring housing prices

Under a draft solution, three key mechanisms are raised, including restricting loans for buyers of second home or more, reserving at least 30 percent of housing projects for affordable homes and requiring real estate transactions to be conducted through a trading centre.
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Draft Law on E-commerce approved

Under Resolution 352/NQ-CP, the Government assigns the Ministry of Industry and Trade to be responsible for the contents of the draft law, as well as the contents of the reports on acceptance and explanation of opinions of the National Assembly Standing Committee and Government members on the law.
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New public investment policies decreed

Government Decree 275/2025/ND-CP sets explicit limits of to-be-appraised funding sources and fund-balancing capacity, and specifies the competence to make changes to public investment plans.
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Vietnam accelerates completion of decrees on the International Financial Center

Vietnam is speeding up the completion of a system of government decrees to implement National Assembly Resolution 222/2025/QH15 on the establishment of the International Financial Center. This marks an important step toward building a comprehensive and consistent legal framework for enhancing Vietnam’s financial standing in the region and beyond.
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Country drafts criteria for global-standard digital firms

The MOST said that the purpose of issuing this criteria set is to establish benchmarks forVietnamese digital technology enterprises to strive toward, thereby enhancingtheir capacity for scientific and technological innovation and supporting thecountry’s digital transformation.
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Presumptive tax collection to be abolished from next year

The Ministry of Finance will terminate presumptive tax collection for business households starting 2026, replacing it with a tax self-declaration and self-payment mechanism, as part of its efforts to modernize tax administration.
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Ministry proposes tax on gold bullion transactions

The Ministry of Finance has submitted a proposal to include in the draft amended Law on Personal Income Tax a provision to impose personal income tax on transactions involving gold bullion transfers, with an initial tax rate of 0.1 percent of the transaction value.
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MOF proposes revising Law on Insurance Business

The 2022 Law on Insurance Business has contributed to promoting market development, but over time, there have been shortcomings that need to be amended to simplify administrative procedures, remove difficulties and create conditions for business development.
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Draft decree classifies financial, credit information as sensitive data

Organizations and individuals operating in the finance and banking sectors and providing credit information services would take responsibility for protecting personal data in conformity with international standards and domestic regulations on personal data protection and cybersecurity.
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Draft circular seeks to increase access to legal aid in proceedings

A draft circular revising Joint Circular 10/2018/TTLT-BTP-BCA-BQP-BTC-TANDTC-VKSNDTC has been released, aiming to improve procedures for early access to legal aid services while ensuring transparency and protection of the lawful rights and interests of people in proceedings.
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New guidelines for enforcing current law on geology and minerals

In case of emergency where quick response to disasters, epidemics, and security or national defense threats is required, individuals and entities exploiting minerals may be exempt from licensing-related procedures but will have to report on volume and types of minerals and mining locations to provincial-level People’s Committees after the work is done, according to newly enacted Government Resolution.
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Plan issued for implementing Vietnam–Laos trade agreement

A plan to implement the Trade Agreement between the governments of Vietnam and Laos aims to facilitate businesses in applying preferential import tariffs, demonstrate the special friendship and importance both sides attach to their ties, thus further promoting the bilateral trade ties.
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Procedures for bank branch opening, stock listing, bank merger simplified

According to Decision No. 2070/QD-TTg, procedures related to banking activities, branch opening, stock listing and merger of credit institutions will be abolished or simplified so as to lift barriers and create a more favorable environment for business activities in the finance and banking sector.
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Maximum salaries for SOE's owners from September 15, 2025

This is provided in Decree No. 248/2025/ND-CP, which outlines the salary, remuneration, and bonus regime applicable to direct representatives of state ownership, representatives of state capital, and controllers at state-owned enterprises (SOEs).
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Decree 248/2025/ND-CP on salaries and bonuses at SOEs

On September 15, 2025, the Government promulgated Decree No. 248/2025/ND-CP on the salary, remuneration, and bonus regime for direct ownership representatives, representatives of state capital, and controllers at state-owned enterprises (SOEs).
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Action plan approved to vault education into global top 20 by 2045

By 2035, Vietnam aims to establish a modern education and training system with steady strides in access, equity, and quality. By 2045, the ambition soars higher - a modern, equitable, and quality national education system that claims a spot among the world’s top 20.