Posts by Le Mai Phuong

On September 8, 2026, the Government issued Decree 347/2026/ND-CP amending several Government Decrees, including Decree 105/2025/ND-CP detailing a number of articles of, and measures for implementing, the Law on Fire Prevention and Fighting, Rescue and Salvage, and Decree 106/2025/ND-CP providing for sanctions for administrative violations in the field of fire prevention and fighting, and rescue and salvage (Decree 347). Decree 347, which comes into force on September 15, 2026, aims to establish a consistent and unified legal basis in line with the applicable legal documents and to reduce and simplify administrative procedures to support citizens and businesses.

On March 31, 2026, the Government issued Decree 105/2026/ND-CP providing details and guidelines for the implementation of a number of provisions of the Law on Trade Unions regarding trade union finance, which is expected to take effect from May 16, 2026, and will replace Decree 191/2013/ND-CP providing details for trade union finance. Decree 105 is developed to create a consistent and unified legal basis with existing legal normative documents, with some notable contents for businesses analyzed in this article.

On 31 March 2026, the Vietnam Banks Association (VNBA) officially issued the Code of Conduct for Debt Collection under Decision No. 15/QD-HHNH of the Chairman of the VNBA’s Council. This is an important document aimed at standardizing common codes of conduct, thereby enhancing transparency, professionalism, and accountability in the debt collection activities of credit institutions.

On June 14, 2025, the National Assembly passed the Law on Corporate Income Tax 67/2025/QH15 (CIT Law 2025), effective from October 1, 2025 and applicable from the corporate income tax period of 2025. The CIT Law 2025 is developed and promulgated to overcome shortcomings and challenges in the implementation of CIT regulations in the past, ensure consistency and uniformity between domestic legal regulations, and in line with the CIT reform trend in the world, etc.

This Study is to enhance the efficiency of environmental-related tort damage dispute resolution in Viet Nam by learning from international law and other countries’ experience, thereby enhancing the sustainability of environmental justice efforts within the country.

On March 20, 2025, the Government issued Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP regulating invoices and records. The Decree was developed and issued to address businesses’ difficulties, ensure transparency, and facilitate taxpayers and organizations in using electronic invoices and records. Decree 70 takes effect from June 1, 2025.

In order to perfect the regulations on health insurance in accordance with the Party's policies and orientations, in line with the practice and the compatibility with the health insurance laws of other countries, the Ministry of Health is drafting a Law amending and supplementing a number of articles of the Law on Health Insurance.

In this publication, Mr. Nguyen Hung Quang and Ms. Nguyen Thuy Duong of NHQuang&Associates participate in developing the Chapter on Property Management Relationships and "Trusts" in Vietnam.

To ensure relevancy with the characteristics of foreign loan transactions arising from Letter of Credit operations and to support enterprises’ payment for imported goods and services, the Governor of the State Bank of Vietnam has issued Circular 19/2024/TT-NHNN amending and supplementing a number of articles of Circular 08/2023/TT-NHNN regulating the conditions for foreign loans not guaranteed by the Government (Circular 19). Circular 19 takes effect from July 1, 2024.

On November 29, 2023, the National Assembly approved Resolution 107/2023/QH15 on applying top-up corporate income tax under Global anti-base erosion rules. The Resolution takes effect from January 1, 2024.