New regulations on compulsory insurance in construction investment under Decree 20/2022/ND-CP amending Decree 119/2015/ND-CP on compulsory insurance in construction investment.

On January 28, 2022, the Government issued Decree 15/2022/ND-CP prescribing tax exemption and reduction under Resolution 43 on fiscal and monetary policies for supporting Socio-Economic Recovery and Development Program (Decree 15). Decree 15 takes effect from February 1, 2022. Some notable contents related to the value-added tax reduction policy are analyzed in the article.

On November 16, 2021, the Government issued Decree 102/2021/ND-CP amending and supplementing a number of provisions in Decree 125/2020/ND-CP on administrative sanctions for taxes and invoices-related violations. This Decree will take effect from January 01, 2022.

On September 17, 2021, the Ministry of Finance issued Circular No. 78/2021/TT-BTC guiding the implementation of several articles of the Law on Tax Administration, Decree No. 123/2020/ND-CP prescribing invoices and documents to complete the provisions on electronic invoices. The Circular will take effect from July 1, 2022

On September 7, 2021, the State Bank of Viet Nam issued Circular 14/2021/TT-NHNN to amend and supplement a number of articles of Circular 01/2020/TT-NHNN providing instructions for credit institutions and branches of foreign banks on loan rescheduling, exemption or reduction of interests and fees, retention of loan categories to assist the borrowers affected by Covid-19 pandemic. This Circular takes effect from the date of issuance.

After more than 15 years of implementation, Resolution 03/2006/NQ-HDTP guiding the application of a number of provisions of Civil Code 2005 on compensation for non-contractual damage promulgated by the Judges' Council of the Supreme People's Court has revealed many obstacles and inadequacies. To overcome the above obstacles and inadequacies, the Supreme People's Court is drafting a Draft Resolution guiding the application of a number of provisions of the Civil Code 2015 on compensation for non-contractual damage to replace Resolution 03.