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Digital transformation in social insurance: What should enterprises do under Decree 164/2025/ND-CP?

On June 29, 2025, the Government issued Decree 164/2025/ND-CP regulating electronic transactions in the field of social insurance and the national insurance database. This Decree marks a significant milestone in the digitalization of the social security system, providing a legal foundation for implementing social insurance procedures through electronic platforms with the goal of streamlining procedures, reducing costs, and enhancing the efficiency of state management in the field of social insurance.

Notable contents of Law on Value Added Tax 2024

On November 26, 2024, the National Assembly enacted the Law on Value Added Tax 2024 (the Law on VAT 2024), replacing the Law on Value Added Tax 2008 and its amendments and supplements. The Law on VAT 2024 is developed and promulgated with the aim of refining VAT policies to enhance and broaden revenue sources, stabilize state budget revenues, address the recent issues in implementing the previous Law on VAT, as well as reform administrative procedures to facilitate and protect the rights of taxpayers. The Law will take effect from July 1, 2025.

Notable contents in the Draft Law on Personal Data Protection

The implementation of Decree 13/2023/ND-CP on personal data protection has revealed a need for a specialized law on personal data protection to ensure consistency with domestic laws as well as compatibility with international laws and practices. To meet these requirements, the Ministry of Public Security has developed a Proposal for a Law on Personal Data Protection.

Some provisions in the draft Law on E-transactions (amended)

In order to meet the practical requirements of socio-economic development and ensure the consistency with relevant legal provisions, the draft Law on E-Transactions (amended) is being drafted by the Ministry of Information and Communication and now in the process of collecting public comments. Some provisions in the draft Law on E-transactions (amended) are presented in this article.

Reducing the value-added tax rate to 8% for some classes of goods and services

On January 28, 2022, the Government issued Decree 15/2022/ND-CP prescribing tax exemption and reduction under Resolution 43 on fiscal and monetary policies for supporting Socio-Economic Recovery and Development Program (Decree 15). Decree 15 takes effect from February 1, 2022. Some notable contents related to the value-added tax reduction policy are analyzed in the article.

New points on loan rescheduling, exemption or reduction of interests and fees, retention of loan categories to assist borrowers affected by Covid-19 pandemic

On September 7, 2021, the State Bank of Viet Nam issued Circular 14/2021/TT-NHNN to amend and supplement a number of articles of Circular 01/2020/TT-NHNN providing instructions for credit institutions and branches of foreign banks on loan rescheduling, exemption or reduction of interests and fees, retention of loan categories to assist the borrowers affected by Covid-19 pandemic. This Circular takes effect from the date of issuance.

Comments on the Draft Decree replacing Decree 50/2016/ND-CP on sanctioning administrative violations in the field of planning and investment

In order to ensure the consistency of regulations on sanctions for handling administrative violations with relevant regulations in legal documents which have newly come into effect in the field of planning and investment and simultaneously enhance the efficiency of state management in this field, the Ministry of Planning and Investment has been developing the Draft Decree on sanctioning administrative violations in the field of planning and investment based on opinions of individuals and organizations.

Some new points of Securities Law 2019

After nearly 10 years of implementation, the Securities Law 2006 which was amended and supplemented in 2010 has revealed shortcomings and it is now no longer suitable with the development of the economy as well as compatible with the changes of relevant legal documents. Therefore, on November 26, 2019, the National Assembly passed the Securities Law 2019 to replace the Securities Law 2006 amended in 2010 and officially came into effect on January 1, 2021.
Tu Thi Phuong Uyen
Associate
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