Legal Update June 2026
On 10 December 2025, the National Assembly promulgated Law No. 108/2025/QH15 (“Law on Tax Administration 2025”). Accordingly, several notable changes to tax regulations are introduced as follows:
On 10 December 2025, the National Assembly promulgated Law No. 108/2025/QH15 (“Law on Tax Administration 2025”). Accordingly, several notable changes to tax regulations are introduced as follows:
On April 24th 2026, the National Assembly issued a Resolution on special mechanisms and policies for handling violations of land laws committed by organizations and individuals prior to the effective date of the Land Law 2024 and for resolving difficulties and obstacles related to slow-progressing and backlogged projects (“Resolution No. 29/2026/QH16”). On May 7th 2026, the Government promulgated a Decree guiding the implementation of this Resolution (“Decree No. 147/2026/ND-CP”).
On November 29, 2024, the National Assembly voted to pass the Law on Fire Prevention, Fighting and Rescue 2024 (“Law PCCC & CNCH 2024”). Accordingly, the Law on Fire Prevention and Rescue 2024 has important new points worth noting as follows.
On September 16, 2024, the Government issued Decree 115/2024/ND-CP elaborating of some articles and measures for implementing the Bidding Law on the selection of investors to implement investment projects using land (“Decree 115/2024/ND-CP”). Accordingly, Decree 115/2024/ND-CP supplements many outstanding new regulations.
On November 23, 2023, the National Assembly passed Law No. 27/2023/QH15 (“Housing Law 2023”). Accordingly,the Housing Law 2023 inherits the content of the Housing Law 2014, including a number of important new points.
On 04 May 2024, the Government issued Decree 46/2024/ND-CP amending and supplementing a number of articles of Decree 99/2013/ND-CP on handling administrative sanctions in industrial property. Accordingly, Decree 46/2024/ND-CP supplements many outstanding new regulations on handling administrative sanctions in industrial property.
On May 24, the Government issued Decree No. 58/2024/ND-CP on Investment Policy in Forestry with a number of main contents related to increasing investment levels and supporting conservation activities. Forest protection and development helps create sustainable resources for people to participate in forest preservation and promote the multiple values of the forest ecosystem.
On May 10, 2024, the Government issued Decree No. 50/2024/ND-CP (“Decree 50/2024”) amending and supplementing a number of articles of Decree No. 136/2020/ND-CP ( “Decree 136/2020”) on measures to implement the Law on Fire Prevention and Fighting and Decree No. 83/2017/ND-CP on rescue work of fire prevention and fighting forces with a number of main contents as follows.
On 10 May 2024, the Government issued Decree 50/2024/ND-CP amending and supplementing a number of articles of Decree No. 136/2020/ND-CP dated 24 November 2020 of the Government detailing a number of articles and measures to implement the Law on Fire Prevention and Fighting and the Law amending, supplementing a number of articles of the Law on Fire Prevention and Fighting and Decree No. 83/2017/ND-CP dated 18 July 2017 of the Government regulating rescue work of fire prevention and fighting forces.
On April 12, 2024, the Ministry of Finance issued Circular No. 23/2024/TT-BTC amending and supplementing a number of articles of Circulars guiding the management and inspection of accounting service activities with some main contents.