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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Law on Investment 2025: Refining the institutional framework and enhancing the quality of the investment and business environment
On December 11, 2025, the National Assembly promulgated the Law on Investment 2025, which takes effect from March 1, 2026 and replaces the Law on Investment 2020. The Law on Investment 2025 is enacted with the expectation of improving the legal framework governing investment, promptly addressing difficulties and obstacles faced by domestic and foreign investors, at the same time reducing and simplifying a number of investment and business procedures to facilitate individuals and enterprises.
Read moreScientific research, technological development, and innovation activities – Key regulatory provisions applicable to organizations and enterprises
On October 14, 2025, the Government promulgated Decree 267/2025/ND-CP (Decree 267) providing details for certain provisions of the Law on Science, Technology and Innovation 2025, which took effect on October 1, 2025. Decree 267 provides detailed guidelines for the implementation of the Law on Science, Technology and Innovation 2025 with respect to science, technology and innovation programs and tasks, as well as measures to promote scientific research, technological development, and innovation activities.
Read moreNew policy under Decree 274/2025/ND-CP: Notable points in the legal framework regarding late payment, evasion of compulsory social insurance
With an aim to ensure consistency and coherence within the system of documents guiding the Law on Social Insurance 41/2024/QH15, on October 16, 2025, the government promulgated Decree 274/2025/ND-CP providing detailed regulations on late payment and evasion of compulsory social insurance, unemployment insurance contribution, as well as complaints and denunciations about social insurance. This Decree took effect on November 30, 2025, specifying and guiding the implementation of the Law on Social Insurance 2024.
Read moreWhat enterprises need to know about the new guidance on accounting regimes?
On October 27, 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC (Circular 99) guiding accounting documents, the chart of accounts, bookkeeping, and preparation and presentation of financial statements for enterprises. Taking effect on January 1, 2026 and applying to fiscal years beginning from this date, Circular 99 replaces Circular 200/2014/TT-BTC and Circular 195/2012/TT-BTC, except for several provisions that remain effective under clause 2, Article 31 of Circular 99 on accounting for equitization of State-owned enterprises.
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