Posts by Nguyen Quoc Dzung

On December 11, 2025, Law No. 146/2025/QH15 was approved, amending and supplementing several articles of 15 laws in the fields of agriculture and environment, including the Law on Environmental Protection 2020, as amended and supplemented in 2022, 2023, and 2024. Law No. 146 was promulgated to address shortcomings in the applicable legal framework governing agricultural and environmental sectors, simultaneously simplifying administrative procedures and amending provisions on authorization to align with reforms in the state apparatus organization.

To ensure simultaneous enforcement with the Law amending eight laws, the Ministry of Finance has been assigned to preside over the drafting of a decree amending and supplementing a number of articles of Decree 31/2021/ND-CP, which details and guides the implementation of the Law on Investment, under fast-track order and procedures. The Draft aims to resolve difficulties and obstacles, unlock resources, create the most favorable conditions for enterprises, and enhance the effectiveness and efficiency of state management in investment and business activities.

The Law on Tax Administration 2019, as amended and supplemented in 2024, has supplemented the provisions regarding exit suspension for certain groups of subjects (including individuals being legal representatives of enterprises) who have yet to complete their tax payment obligations with the tax arrears and the overdue period threshold as prescribed by the Government. Accordingly, on February 28, 2025, the Government promulgated Decree No. 49/2025/ND-CP on the thresholds for application of exit suspension with some notable points that enterprises should be noted.

On September 16, 2024, the Government issued Decree 115/2024/ND-CP stipulating details for a number of articles and providing implementation measures for the Law on Bidding concerning the selection of investors to implement land-using investment projects (Decree 115). Decree 115 is issued to improve the legal framework for bidding in the selection of investors to implement investment projects in accordance with the new regulations of the Law on Bidding 2023 and the Law on Land 2024. Decree 115 takes effect from September 16, 2024.

Currently, the Ministry of Finance is drafting the Law on VAT (Amended) (the Draft) to refine the regulations on VAT policy, codify issues that have been empirically validated, and ensure the consistency of the legal system, aiming at international economic integration. The Draft substantially inherits the Law on VAT 2008 but amends and supplements some important new points that could affect business activities.

On October 1, 2023, the Supreme People’s Court announced 7 new precedents according to Decision No. 364/QD-CA of the Chief Justice of the Supreme People’s Court. These precedents will be applied in trials starting from November 1, 2023. Among them, Precedent No. 69/2023/AL regarding the jurisdiction of commercial arbitration in disputes over non-disclosure agreements is a noteworthy one.

On April 26, 2023, the National Assembly promulgated the Law on Protection of Consumers Rights 2023 (LPCR 2023) replacing LPCR 2010. LPCR 2023 has addressed the limitations and shortcomings of the LPCR 2010 while also amending and supplementing numerous new provisions to enhance the quality of consumer rights protection in various transactions. LPCR 2023 has come into effect since July 01, 2024.