Posts by Pham Quynh Nhung

Scientific research, technological development, and innovation activities – Key regulatory provisions applicable to organizations and enterprises

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.

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Chuyên mục: CORPORATE & INVESTMENT, LEGAL NEWSLETTERS
enterprise, innovation, science and technology
5

The Draft Law on Personal Income Tax: Gradually facilitating taxpayers, enhancing the efficiency of State administration

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.

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Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
personal income tax, PIT
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New regulations in the Circular on sanctions for administrative violations in industrial property

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.

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Chuyên mục: CORPORATE & INVESTMENT, LEGAL NEWSLETTERS
domain name, industrial property, internet
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Some key aspects of the Draft Law on Social Insurance

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.

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Chuyên mục: LABOR & SOCIAL SECURITY, LEGAL NEWSLETTERS
compulsory social insurance, social insurance, voluntary social insurance
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New regulations on determination of origin of imports and exports

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.

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Chuyên mục: CORPORATE & INVESTMENT, LEGAL NEWSLETTERS
customs declaration, export, HS code, import, origin
103

Some outstanding points on one-way money transfer abroad from Viet Nam by residents being organizations

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.

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Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
current transaction, one-way money transfer
149

Some outstanding regulations on registration and operation management of foreign non-governmental organizations in Viet Nam

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.

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Chuyên mục: LEGAL NEWSLETTERS, OTHER AREAS
INGOs, NGOs, non-governmental organization
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