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Draft Law on Tax administration: Promotion digitalization in tax administration to faciliate taxpayers and improve tax administration efficiency

Currently, the Draft Law on Tax Administration is being drafted and consulted by competent agencies to overcome the inadequacies of the Law on Tax Administration 2019 and promote the modernization and comprehensive digital transformation of tax collection management, apply modern, interconnected and integrated information technology to promote digital transformation in tax management.

Change in authority: Note to employers when carrying out labor and employment-related procedures

On June 11, 2025, the Government issued Decree 129/2025/ND-CP regulating the delimitation of the competence of local governments at 02 levels in the field of state management of the Ministry of Home Affairs. Decree 129 takes effect from July 1, 2025 and stipulates changes in the authority to settle a number of administrative procedures in the field of labor and employment

Guidance on conducting e-tax transactions when enterprises have not been granted e-identification accounts before July 1, 2025

Notice 2065/CT-NVT on June 26, 2025 to address the challenges faced by individuals, organizations and enterprises that have not yet been granted E-identification accounts in the process of using personal identification numbers instead of tax identification numbers and using organizational E-identification accounts in e-tax transactions.

Notice of e-identification registration for enterprises

Currently, most administrative procedures are carried out online, including the procedures for business registration and change of business registration contents. Regarding this matter, on February 13, 2025, the Business Registration Office – Ha Noi Department of Planning and Investment issued Notice 207/TB-DKKD to guide the supplement and update of Identity Card/Citizen Identity information of legal representatives, heads of subordinate units, owners of private enterprises, data cleaning for issuance of electronic identification for enterprises within Ha Noi.

New regulations of Law on Trade Union 2024

On November 27, 2024, the National Assembly promulgated the Law on Trade Union No. 50/2024/QH15, replacing the Law on Trade Union 2012 (Law on Trade Union 2024). This Law is promulgated to overcome the limitations and inadequacies of the Law on Trade Union 2012 after more than 10 years of implementation, such as: some matters regarding the organizational system, financial mechanism, trade union rights, etc.. In addition, the Law on Trade Union 2024 aims to institutionalize the Constitution 2013, policies and resolutions of the Party and ensure the consistency of the legal system. The Law on Trade Union 2024 will take effect from July 1, 2025.

Some new regulations on land use levy, land rent

On July 30, 2024, the Government promulgated Decree 103/2024/ND-CP on Land Use Levy and Land Rent (Decree 103). This Decree aims to provide details for the Law on Land 2024 regulations related to the calculation, collection, payment, and management of land use levy and land rent. Also, the Decree is intended to resolve the issues ... Đọc tiếp

Some typical new regulations of the Land Law 2024

On January 18, 2024, the National Assembly promulgated Law on Land No. 31/2024/QH15 (Land Law 2024), which takes effect from January 1, 2025. The Land Law 2024 has many outstanding amendments and supplements that address the limitations of the previous law. This article analyzes some typical contents of this Law related to the operation of real estate and energy businesses, which are researched and contributed by lawyers of NHQuang&Associates during the development of the Land Law 2024.

New regulations on rescheduling debt repayment and maintaining debt groups

On April 23, 2023, the State Bank of Vietnam issued Circular 02/2023/TT-NHNN on rescheduling debt repayment and maintaining debt groups by credit institutions and foreign bank branches in order to support customers facing difficulties. Circular 02 is developed and issued with the goal to continue supporting people and enterprises to overcome difficulties in production and business activities, with the inherited and modified contents based on the provisions of Circular 01/2020/TT-NHNN (amended and supplemented).

Provisions on estimate preparation, use management and expenditure finalization of State budget funds for science and technology tasks

On January 10, 2023, the Minister of Finance issued Circular 03/2023/TT-BTC stipulating the estimate preparation, use management and expenditure finalization of State budget funds for science and technology tasks (Circular 03). Accordingly, Circular 03 has abolished a number of relevant provisions in Joint Circular 55/2015/TTLT-BTC-BHKCN and Joint Circular 27/2015/TTLT-BHKCN-BTC. Although the scope of governance of Circular 03 focuses on the estimate preparation, use management and expenditure finalization of State budget funds for science and technology tasks, the Ministry of Finance encourages organizations to use funds other than the State budget for science and technology tasks as prescribed in this Circular.

New provisions on offer and trading of privately placed corporate bonds

On September 16, 2022, the Government promulgated Decree 65/2022/ND-CP amending and supplementing some articles of Decree 153/2020/ND-CP on offer and trading of privately placed corporate bonds in the domestic market and offer of corporate bonds to the international market.
Tran Thi Thuy Mai
Trainee Lawyer
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