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Identifying the true nature of capital contribution transactions: Insights from Precedent No. 78/2025/AL

On December 25, 2025, the Supreme People’s Court published 10 new precedents under Decision No. 339a/QD-CA issued by the Chief Justice of the Supreme People’s Court. Accordingly, these precedents are to be studied and applied in adjudication from February 1, 2026. A remarkable one among them is Precedent No. 78/2025/AL regarding determination of the purposes of capital contribution to a company, which should be referred during operations of businesses.

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Identifying and addressing “bottlenecks” in environmental protection law – A perspective under Law No. 146/2025/QH15

On December 11, 2025, Law No. 146/2025/QH15 was approved, amending and supplementing several articles of 15 laws in the fields of agriculture and environment, including the Law on Environmental Protection 2020, as amended and supplemented in 2022, 2023, and 2024. Law No. 146 was promulgated to address shortcomings in the applicable legal framework governing agricultural and environmental sectors, simultaneously simplifying administrative procedures and amending provisions on authorization to align with reforms in the state apparatus organization.

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The Law on Construction 2025: Simplifying administrative procedures and enhancing State management of construction activities

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.

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Scientific 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.

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