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.
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Some 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providing guidelines for the implementation of the Law on CIT, amended by Circular 96/2015/TT-BTC, has been repealed.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.
Read moreNew developments of the amended Law on Intellectual Property 2025
In recent years, both globally and in Viet Nam, there has been a sharp increase in non-traditional intellectual property assets, giving rise to the need to protect such assets and to expand the concept of intellectual property (IP) as well as protection mechanisms for high-value digital assets such as algorithms, artificial intelligence (AI) software, business models, and user interface designs. In response to this reality, on December 10, 2025, the National Assembly promulgated the Law amending and supplementing a number of articles of the Law on Intellectual Propertywhich takes effect from April 1, 2026.
Read moreCode of Conduct for Debt Collection
On 31 March 2026, the Vietnam Banks Association (VNBA) officially issued the Code of Conduct for Debt Collection under Decision No. 15/QD-HHNH of the Chairman of the VNBA’s Council. This is an important document aimed at standardizing common codes of conduct, thereby enhancing transparency, professionalism, and accountability in the debt collection activities of credit institutions.
Read moreNotes on the issuance and use of the electronic social insurance books and health insurance cards
On 3 February 2026, the Ministry of Finance issued Circular 09/2026/TT-BTC stipulating the issuance and use of electronic social insurance books and electronic health insurance cards (Circular 09). Effective as of the date of issuance, Circular 09 provides relatively detailed regulations on the implementation principles and methods for the issuance and use of electronic social […]
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