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.
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Decree 96/2026/ND-CP: Opportunities and legal considerations for foreign investors
On March 31, 2026, the Government issued Decree 96/2026/ND-CP providing details and guidelines for implementation of certain provisions of the Law on Investment (Decree 96), effective from the date of issuance, replacing Decree 31/2021/ND-CP. This Decree introduces and refines numerous provisions, offering greater procedural flexibility for investment activities while also clarifying market access conditions and targeted investment incentive policies. Some key changes under Decree 96 that investors should be aware of when implementing investment activities in Viet Nam are analyzed in this article.
Read moreNew regulations on administrative sanctions in the field of competition
On March 31, 2026, the Government issued Decree 102/2026/ND-CP (Decree 102) amending and supplementing a number of provisions of Decree 75/2019/ND-CP on administrative sanctions against violations in the field of competition. Specific analyses of this Decree’s key highlights that enterprises should take into account are presented in this article.
Read moreDecree 69/2026/ND-CP: Notable changes to administrative sanctions in the field of fire prevention and fighting
To enhance compliance in the field of fire prevention and fighting, rescue and salvage, and to ensure consistency with the applicable legal framework on fire prevention and fighting, rescue and salvage, on March 6, 2025, the Prime Minister issued Decree 69/2026/ND-CP amending and supplementing a number of provisions of Decree 106/2025/ND-CP on administrative sanctions in this field.
Read moreSome notable points regarding corporate income tax
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.
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