enterprise Archives

Decree 260/2026/ND-CP: A breakthrough in support policies for hi-tech and strategic technology start-up enterprises

10/09/2026

To provide detailed guidance on Law on High Technology No. 133/2025/QH15 and establish a dedicated incentive mechanism to boost the innovation ecosystem and foster hi-tech and strategic technology start-up enterprises, on June 30, 2026, the Government issued Decree No. 260/2026/ND-CP on elaboration and measures for implementation of the Law on High Technology (Decree 260), which comes into force from July 1, 2026. The article provides some notable highlights of Decree 260 that hi-tech and strategic technology start-up enterprises should pay attention to.

Identifying the true nature of capital contribution transactions: Insights from Precedent No. 78/2025/AL

13/03/2026

On December 25, 2025, the Supreme People’s Court published 10 new precedents under Decision No. 339a/QD-CA issued by the Chief Justice of the Supreme People’s Court. Accordingly, these precedents are to be studied and applied in adjudication from February 1, 2026. A remarkable one among them is Precedent No. 78/2025/AL regarding determination of the purposes of capital contribution to a company, which should be referred during operations of businesses.

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

11/12/2025

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.

Beneficial owner – Important notes for enterprises from July 1, 2025

08/08/2025 by NHQuang&Associates

According to the revised Law on Enterprises 2025, effective from July 1, 2025, most enterprises, including limited liability companies, joint-stock companies, partnerships, etc., will be required to identify, declare, and notify information about their beneficial owners to the business registration authority. The presentation slide provides a clear and accessible overview of:

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

30/07/2025

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.