On November 21, 2024, the National Assembly officially passed the Law amending and supplementing a number of articles of the Pharmacy Law 2016, which will officially take effect from July 01, 2025. This crucial revision aims to resolve long-standing…
In the context of significant socio-economic fluctuations, with increasing changes in people’s income and cost of living, adjusting personal income tax policies has become necessary to ensure fairness and alignment with practical realities. Recently, the Ministry of Finance proposed…
On March 03, 2025, the Government promulgated Decree No. 58/2025/ND-CP, providing detailed regulations for the implementation of certain articles of the Law on Electricity regarding the development of renewable and new energy, replacing Decree No. 135/2024/ND-CP. This Decree introduces…
On July 1, 2025, the Law on Value-added Tax 2024 (Law No. 48/2024/QH15) officially took effect, marking an important adjustment in Vietnam’s tax policy. In particular, the regulations on VAT refunds were amended in a more specific and transparent…
On September 11, 2025, the Government issued Decree 245/2025/ND-CP, dated September 11, 2025, amending and supplementing several articles of Decree 155/2020/ND-CP dated December 31, 2020, detailing the implementation of several articles of the Securities Law. Decree 245/2025, guiding the…
On March 20, 2025, Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents was issued. The Decree took effect from June 1, 2015 and amended…
When converting from a household business to an enterprise, the newly established business will receive numerous incentives, such as those related to business registration, license fees, and corporate income tax. This aims to encourage household businesses to convert into…
Social insurance is an indispensable part of the social security system, ensuring the rights of employees during their working time and retirement. When participating in social insurance, not only employers but also employees are obliged to pay social insurance.…
(Regulated under Decree 236/2025/ND‑CP guiding the implementation of Resolution 107/2023/QH15) On November 29, 2023, the National Assembly adopted the resolution to apply global anti-tax evasion via a supplemental corporate income tax under global base erosion rules, effective from January 1,…
In recent years, assisted reproductive technologies such as in vitro fertilization (IVF) and humanitarian surrogacy have increasingly played an important role in helping infertile and subfertile couples realize their dream of becoming parents. However, since these activities involve medical,…
