At the end of 2025, the National Assembly promulgated the Law on Civil Judgment Enforcement 2025 with a view to further improving the legal framework governing civil judgment enforcement after nearly two decades of implementation of the Law on Civil Judgment Enforcement 2008. To provide guidelines for the implementation of a number of provisions of this Law, on May 13, 2026, the Government promulgated Decree 152/2026/ND-CP (Decree 152), which is expected to take effect on July 01, 2026, concurrently with the effective date of the Law on Civil Judgment Enforcement 2025.
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New regulations on the management, use, and payment of trade union fees in enterprises
On March 31, 2026, the Government issued Decree 105/2026/ND-CP providing details and guidelines for the implementation of a number of provisions of the Law on Trade Unions regarding trade union finance, which is expected to take effect from May 16, 2026, and will replace Decree 191/2013/ND-CP providing details for trade union finance. Decree 105 is developed to create a consistent and unified legal basis with existing legal normative documents, with some notable contents for businesses analyzed in this article.
Read moreNotes on the issuance and use of the electronic social insurance books and health insurance cards
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 […]
Read moreIdentifying the true nature of capital contribution transactions: Insights from Precedent No. 78/2025/AL
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.
Read moreThe Law on Construction 2025: Simplifying administrative procedures and enhancing State management of construction activities
In order to address the shortcomings of the Law on Construction 2014 and meet new requirements regarding the simplification of administrative procedures and enhancement of construction management efficiency, the National Assembly promulgated the Law on Construction 2025 on December 10, 2025, replacing the Law on Construction 2014.
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