Các bài viết của Lê Hải Linh

The Ministry of Finance has issued Circular 20/2026/TT-BTC (Circular 20) to provide detailed regulations on corporate income tax (CIT). Due to the issuance of the Circular, Circular 78/2014/TT-BTC guiding the implementation of Decree 218/2013/ND-CP providing guidelines for the implementation of the Law on CIT, amended by Circular 96/2015/TT-BTC, has been repealed. Taking effect from March 12, 2026, Circular 20 applies from the 2025 tax year.

On 31 March 2026, the Vietnam Banks Association (VNBA) officially issued the Code of Conduct for Debt Collection under Decision No. 15/QD-HHNH of the Chairman of the VNBA’s Council. This is an important document aimed at standardizing common codes of conduct, thereby enhancing transparency, professionalism, and accountability in the debt collection activities of credit institutions.

To overcome the limitations in the provisions of the Law on Employment 2013, amended in 2024 and supplement new provisions suitable for the current labor market, the National Assembly has promulgated the Law on Employment 2025, replacing the Law on Employment 2013. The article provides some news points related to unemployment insurance that individuals and enterprises should pay attention to.

To raise awareness in fire prevention and fighting, increase deterrent effects to prevent and minimize violations of fire prevention and fighting, on May 15, 2025, the Government issued Decree 106/2025/ND-CP regulating administrative sanctions against violations in the field of fire prevention and fighting, rescue and salvage, replacing Decree 144/2021/ND-CP regulating administrative sanctions against violations in the field of security, order and social safety; prevention and control of social evils; fire prevention and fighting; rescue and salvage; prevention and control of domestic violence.

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 Law on E-Transactions 2023 has created a new legal framework for e-signatures, including public digital signatures which are now widely used by enterprises in conducting procedures relative to tax, customs, and social insurance and in signing e-contracts. Guiding public digital signatures, Decree 23/2025/ND-CP regulating e-signatures and trust services will take effect from April 10, 2025.

On November 6, 2024, the Minister of Finance issued Circular 76/2024/TT-BTC guiding the information disclosure and report on offering and trading privately-placed corporate bonds in the domestic market and offering corporate bonds to the international market.

On July 10, 2024, the Ministry of Public Security issued Circular 32/2024/TT-BCA amending Circular 149/2020/TT-BCA guiding the Law on Fire Prevention and Fighting; the amended Law on Fire Prevention and Fighting; and Decree 136/2020/ND-CP guiding the Law on Fire Prevention and Fighting and the amended Law on Fire Prevention and Fighting; and Circular 08/2018/TT-BCA guiding Decree 83/2017/ND-CP regulating rescue work of the fire prevention and fighting forces.

In this publication, Mr. Nguyen Hung Quang and Ms. Nguyen Thuy Duong of NHQuang&Associates participate in developing the Chapter on Property Management Relationships and "Trusts" in Vietnam.

On February 27, 2024, the Government issued Decree 24/2024/ND-CP providing guidelines for the Law on Bidding on contractor selection. This Decree repeals some legal documents and regulations related to bidding and centralized procurement, including Decree 63/2014/ND-CP providing details for the implementation of some articles of the Law on Bidding on contractor selection.