Posts by Pham Quynh Nhung

On June 30, 2026, the Government issued Decree 253/2026/ND-CP guiding the Law on Personal Income Tax 2025 (Decree 253). Decree 253 took effect on the same date as the Law on Personal Income Tax 2025, July 01, 2026, and replaced Decree 65/2013/ND-CP (Decree 65). This article shall introduce and analyze several noteworthy new provisions of Decree 253 that may affect individuals and organizations in terms of labor.

At the end of 2025, the National Assembly promulgated the Law on Civil Judgment Enforcement 2025 with a view to further improving the legal framework governing civil judgment enforcement after nearly two decades of implementation of the Law on Civil Judgment Enforcement 2008. To provide guidelines for the implementation of a number of provisions of this Law, on May 13, 2026, the Government promulgated Decree 152/2026/ND-CP (Decree 152), which is expected to take effect on July 01, 2026, concurrently with the effective date of the Law on Civil Judgment Enforcement 2025.

In order to address the shortcomings of the Law on Construction 2014 and meet new requirements regarding the simplification of administrative procedures and enhancement of construction management efficiency, the National Assembly promulgated the Law on Construction 2025 on December 10, 2025, replacing the Law on Construction 2014.

On October 14, 2025, the Government promulgated Decree 267/2025/ND-CP (Decree 267) providing details for certain provisions of the Law on Science, Technology and Innovation 2025, which took effect on October 1, 2025. Decree 267 provides detailed guidelines for the implementation of the Law on Science, Technology and Innovation 2025 with respect to science, technology and innovation programs and tasks, as well as measures to promote scientific research, technological development, and innovation activities.

After nearly two decades of implementation, the Law on Personal Income Tax 2007 and its subsequent amendments and supplements have promoted their significant role but also revealed shortcomings in the context of socio-economic developments. Currently, the Law on Personal Income Tax (the Draft Law) is being drafted and consulted for public comments, with the aim of addressing existing limitations and improving the legal framework governing personal income tax.

On September 30, 2024, Circular 06/2024/TT-BKHCN was issued by the Ministry of Science and Technology to amend and supplement Circular 11/2015/TT-BKHCN providing guidelines for Decree 99/2013/ND-CP on administrative sanctions in industrial property.

Upon a decade of implementation, besides certain advantages, the Law on Social Insurance 2014 has gradually revealed numerous deficiencies and limitations and is no longer suitable for the current socio-economic development. Therefore, the Draft Law on Social Insurance is being prepared and discussed with a focus on overcoming the current shortcomings of the Law on Social Insurance 2014.

On May 31, 2023, Circular 33/2023/TT-BTC (Circular 33) on determining the origin of imports and exports was issued by the Ministry of Finance. This Circular comes into force from July 15, 2023, replacing Circular 38/2018/TT-BTC and other related Circulars.

On December 30, 2022, the State Bank of Vietnam issued Circular 20/2022/TT-NHNN guiding one-way money transfer abroad from Viet Nam and payments, remittances for other current transactions of residents being organizations and individuals. This Circular takes effect from February 15, 2023.

On August 31, 2022, Decree 58/2022/ND-CP was issued by the Government on the registration and operation management of foreign non-governmental organizations in Viet Nam. This Decree replaces Decree 12/2012/ND-CP and will take effect from November 1, 2022.