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.
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What 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.
Read moreResponsibilities of lawyers regarding beneficial ownership under the Anti-Money Laundering Law
The concept of “beneficial owner of enterprises” (BO) is first officially introduced and clearly defined in the Law amending and supplementing a number of articles of the Law on Enterprises 76/2025/QH15 (Amended Law on Enterprises 2025). This law imposes several obligations on enterprises relating to BO, including declaration of BO information and disclosure of data necessary for BO identification. In parallel, the applicable anti-money laundering law also stipulates the responsibilities of lawyers and law-practicing organizations in updating and verifying client identification information during their provision of legal services.
Read moreWhat regulations of the Law on Employment 2025 should businesses pay attention to?
To overcome the limitations in the provisions of the Law on Employment 2013, amended in 2024 and supplement new provisions suitable for the current labor market, the National Assembly has promulgated the Law on Employment 2025, replacing the Law on Employment 2013. The article provides some news points related to unemployment insurance that individuals and enterprises should pay attention to.
Read moreSome impacts of the Personal Data Protection Law from 2026
The Law on Personal Data Protection 91/2025/QH15, which will officially take effect on January 1, 2026, is a law with a broad scope of regulation, applicable to all agencies, organizations, and individuals directly involved in or related to the processing of Vietnamese citizens’ personal data. Notably, the Law supplements and tightens the responsibilities of data processing entities in several specific activities and sectors such as labor, insurance business, credit, media, and information technology.
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