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.
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Law 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.
Read moreDigital transformation in social insurance: What should enterprises do under Decree 164/2025/ND-CP?
On June 29, 2025, the Government issued Decree 164/2025/ND-CP regulating electronic transactions in the field of social insurance and the national insurance database. This Decree marks a significant milestone in the digitalization of the social security system, providing a legal foundation for implementing social insurance procedures through electronic platforms with the goal of streamlining procedures, reducing costs, and enhancing the efficiency of state management in the field of social insurance.
Read moreAmendments to the Decree on enterprise registration: What enterprises should know
On June 30, 2025, the Government promulgated Decree 168/2025/ND-CP on enterprise registration, which officially takes effect from July 1, 2025 and replaces Decree 01/2021/ND-CP. The new provisions of Decree 168 are developed to further simplify administrative procedures in enterprise registration, improve transparency in Viet Nam’s business environment, attract investment, and promote the development of the private sector.
Read moreAmendment to the Decree guiding the Law on Investment: Simplifying procedures, unlocking resources for economic development
To ensure simultaneous enforcement with the Law amending eight laws, the Ministry of Finance has been assigned to preside over the drafting of a decree amending and supplementing a number of articles of Decree 31/2021/ND-CP, which details and guides the implementation of the Law on Investment, under fast-track order and procedures. The Draft aims to resolve difficulties and obstacles, unlock resources, create the most favorable conditions for enterprises, and enhance the effectiveness and efficiency of state management in investment and business activities.
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