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LEGAL NEWSLETTERS
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Draft Law on Support for Small and Medium-Sized Enterprises: New support mechanisms proposed

The Ministry of Finance is currently seeking public comments on the Draft Law on Support for Small and Medium-Sized Enterprises (Amended). The Draft Law is expected to replace the Law on Support for Small and Medium-Sized Enterprises 2017, as several regulations under the current law have revealed shortcomings and challenges in practice that hinder the effectiveness of support measures for enterprises.

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Key considerations relating to electronic labor contract

Officially taking effect from July 01, 2026, Circular 08 sets out specific guidelines for electronic labor contracts (e-labor contract) – a method of contract execution that offers significant benefits to both employers and employees, such as greater flexibility regarding time and location; efficiency in terms of time, costs, and human resources; and enhanced information security.

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Some key updates on the protection of copyright and related rights in cases involving artificial intelligence

On April 6, 2026, the Government issued Decree 134/2026/ND-CP, which amends and supplements a number of articles of Decree 17/2023/ND-CP providing details for some articles and implementation measures of the Law on Intellectual Property regarding copyright and related rights (Decree 134). Taking effect on April 9, 2026, Decree 134 has several notable provisions on the protection of copyright and related rights in cases involving artificial intelligence (AI) systems that enterprises should pay attention to.

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Some notes on the draft Decree on administrative sanctions for violations in cybersecurity and personal data protection

Currently, the Ministry of Public Security is leading the drafting of a Decree on administrative sanctions for violations in the fields of cybersecurity and personal data protection. The Draft Decree has been developed amid increasing cybersecurity risks, incidents, attacks, and personal data infringements in Viet Nam. This article analyses some significant contents to be noted.

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Some notable points regarding value-added tax

To amend and supplement some regulations on value-added tax (VAT) in Decree 181/2025/ND-CP on guiding the Law on VAT, amended by Decree 359/2025/ND-CP (Decree 181), the Government has issued Decree 144/2026/ND-CP, effective on June 20, 2026. This article analyses some points that enterprises should pay attention to.

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