On August 20, 2025, the Politburo issued Resolution 70-NQ/TW on ensuring national energy security through 2030, with a vision to 2045. In order to achieve the objectives of firmly ensuring national energy security as the foundation and crucial prerequisite for national development, the Politburo has identified seven key task and solution groups to be implemented, of which strongly encouraging private sector’s participation in energy development.
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The Draft Law on Personal Income Tax: Gradually facilitating taxpayers, enhancing the efficiency of State administration
After nearly two decades of implementation, the Law on Personal Income Tax 2007 and its subsequent amendments and supplements have promoted their significant role but also revealed shortcomings in the context of socio-economic developments. Currently, the Law on Personal Income Tax (the Draft Law) is being drafted and consulted for public comments, with the aim of addressing existing limitations and improving the legal framework governing personal income tax.
Read moreNew policy on work permit: A step forward in procedural reform and highly qualified workforce attraction in Viet Nam
On August 7, 2025, the Government promulgated Decree 219/2025/ND-CP regulating the management of foreign employees working in Viet Nam. This Decree officially takes effect from the date of signing for promulgation, replacing Decree 152/2020/ND-CP amended and supplemented by Decree 70/2023/ND-CP.
Read moreExpanding employee benefits from new regulations on compulsory social insurance
On June 30, 2025, the Minister of Home Affairs officially promulgated Circular 12/2025/TT-BNV guiding the Law on Social Insurance concerning compulsory social insurance (Circular 12). This Circular took effect from July 1, 2025, replacing several related legal documents, such as Circular 59/2015/TT-BLDTBXH providing details and guidelines for the implementation of certain articles of the Law on Social Insurance regarding compulsory social insurance and Circular 06/2021/TT-BLDTBXH amending and supplementing several articles of Circular 59/2015/TT-BLDTBXH. This article will analyze some key highlights of Circular 12 related to sickness and maternity regime.
Read moreLaw on Corporate Income Tax 2025: New regulations on taxable and tax-exempt incomes, tax calculation methods for enterprises
On June 14, 2025, the National Assembly passed the Law on Corporate Income Tax 67/2025/QH15 (CIT Law 2025), effective from October 1, 2025 and applicable from the corporate income tax period of 2025. The CIT Law 2025 is developed and promulgated to overcome shortcomings and challenges in the implementation of CIT regulations in the past, ensure consistency and uniformity between domestic legal regulations, and in line with the CIT reform trend in the world, etc.
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