Các bài viết của Đặng Huyền Thu

On 3 February 2026, the Ministry of Finance issued Circular 09/2026/TT-BTC stipulating the issuance and use of electronic social insurance books and electronic health insurance cards (Circular 09). Effective as of the date of issuance, Circular 09 provides relatively detailed regulations on the implementation principles and methods for the issuance and use of electronic social ... Đọc tiếp

On October 27, 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC (Circular 99) guiding accounting documents, the chart of accounts, bookkeeping, and preparation and presentation of financial statements for enterprises. Taking effect on January 1, 2026 and applying to fiscal years beginning from this date, Circular 99 replaces Circular 200/2014/TT-BTC and Circular 195/2012/TT-BTC, except for several provisions that remain effective under clause 2, Article 31 of Circular 99 on accounting for equitization of State-owned enterprises.

On June 30, 2025, the Minister of Home Affairs officially promulgated Circular 12/2025/TT-BNV guiding the Law on Social Insurance concerning compulsory social insurance (Circular 12). This Circular took effect from July 1, 2025, replacing several related legal documents, such as Circular 59/2015/TT-BLDTBXH providing details and guidelines for the implementation of certain articles of the Law on Social Insurance regarding compulsory social insurance and Circular 06/2021/TT-BLDTBXH amending and supplementing several articles of Circular 59/2015/TT-BLDTBXH. This article will analyze some key highlights of Circular 12 related to sickness and maternity regime.

On May 5, 2025, the Government issued Decree 97/2025/ND-CP stipulating incentives and policies for the Vietnam National Innovation Center (NIC). The Decree was issued when several regulations on incentives and policies for the NIC, organizations, and individuals operating at the Center needed a breakthrough to promote creative startup and innovation activities. Decree 97 takes effect from the date of issuance and replaces Decree 94/2020/ND-CP, which stipulates the same content. This paper will focus on introducing several incentives and policies for enterprises operating at the NIC and some other outstanding new points of Decree 97.

This Study is to enhance the efficiency of environmental-related tort damage dispute resolution in Viet Nam by learning from international law and other countries’ experience, thereby enhancing the sustainability of environmental justice efforts within the country.

The Ministry of Finance is developing and collecting comments on the Draft Decree regulating tax management for business activities on e-commerce platforms and digital platforms of business households and individuals (as of February 28, 2025) (Draft Decree). The Draft Decree specifies the responsibility of organizations managing e-commerce trading floors, digital platforms with payment functions, and ... Đọc tiếp

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.

On October 4, 2024, the Government issued Decree 123/2024/ND-CP regulating sanctions for administrative violations in the land sector (Decree 123). This Decree is issued to ensure consistency with several provisions of the Law on Land 2024 and to overcome several difficulties and obstacles in the implementation of Decree 91/2019/ND-CP on sanctions for administrative violations in the land sector.

The Law on Employment 2013 is the first law that fully and comprehensively regulates the employment relationships and labor market in Viet Nam. However, after over nine years of implementation, the Law on Employment 2013 has shown several inadequacies that are no longer suitable for the current practice and socio-economic context. Therefore, the Ministry of Labour - Invalids and Social Affairs is developing a Draft of Law on Employment (amended) (Draft Law) to implement new orientation and policies of the Party, ensure the synchronization, consistency, and suitability of the legal system and international commitments that Viet Nam participates in. This article introduces some outstanding new points of the Draft Law, focusing on the regulations related to unemployment insurance (regarding subjects of unemployment insurance engagement and payable unemployment insurance rates) and labor registration.

On February 1, 2024, to solve some obstacles, create a more favorable legal background, and promote the development of high-tech parks, the Government issued Decree 10/2024/ND-CP on high-tech parks (Decree 10), replacing Decree 99/2003/ND-CP on high-tech park regulation and Article 112, Decree 31/2021/ND-CP (amending and supplementing some articles of Decree 99/2003/ND-CP).