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.
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Key highlights of Circular 80/2026/TT-BTC for public companies
To amend and supplement a number of provisions of Circular 19/2025/TT-BTC on registration of public companies, cancellation of public company status, and audited reports on contributed charter capital, the Minister of Finance has issued Circular 80/2026/TT-BTC (Circular 80). Circular 80 takes effect on August 16, 2026. This article will introduce some key highlights of Circular 80.
Read moreDecree 252/2026/ND-CP: Notable changes to tax administration provisions
On June 30, 2026, the Government promulgated Decree 252/2026/ND-CP, which took effect on July 1, 2026, providing details and measures for organizing and guiding the implementation of the Law on Tax Administration. Promulgated on basis of reviewing and overcoming practical issues that arise during practical implementation of tax administration laws, Decree 252 also aims to elaborate new provisions of the Law on Tax Administration 2025 to meet regulatory demands in the context of the digital economy, the digital transformation of public administration, and the emergence of new business models. This article shall analyze some notable developments introduced by Decree 252.
Read moreNew legal framework for the selection of investors to implement business investment projects
On July 7, 2026, the Government promulgated Decree 274/2026/ND-CP providing details for a number of articles and measures for implementation of the Law on Bidding regarding the selection of investors to implement business investment projects (Decree 274). Against the backdrop of recent significant changes to the laws on bidding, investment and land, Decree 274 is issued to replace and consolidate the provisions previously dispersed across Decree 23/2024/ND-CP, Decree 115/2024/ND-CP and their amending and supplementing instruments. Decree 274 has a broad scope of regulation, aiming at not only ensuring consistency and uniformity within the legal system but also resolving certain practical difficulties, shortening procedures and strengthening decentralization in the process of investor selection for implementation of business investment projects. In this article, NHQuang&Associates will focus on analyzing certain notable new points of Decree 274 that may have direct impact on enterprises and investors.
Read moreDecree 152/2026/ND-CP and noteworthy new regulations in civil judgment enforcement
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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