NEWS

On 9 September 2025, the Government of Vietnam issued Resolution No. 05/2025/NQ-CP (“Resolution 05”) on the pilot implementation of crypto asset market in Vietnam, which took effect on the same date. Resolution 05 provides regulations on the pilot offering and issuance of crypto assets, the organisation of the crypto asset trading market, the provision of crypto asset-related services, and the State management of the crypto asset market in Vietnam.

In international arbitration, the concept of privilege - the right to withhold certain communications or documents from disclosure - plays a crucial role in protecting the confidentiality of legal advice. While this protection is well-established in common law jurisdictions, it is largely absent under Vietnamese law, which follows the civil law tradition.

In this edition, we highlight the proposed changes in the Draft Law on Business Investment, which was released by the Ministry of Finance. Besides, we provide other news and regulations that might interest you.

In September 2025, the Ministry of Finance released the Draft Law on Business Investment for public consultation, with its adoption expected during the 10th session of the 15th National Assembly.

The Ministry of Agriculture and Environment has released a draft law amending the Land Law 2024 and a draft resolution addressing its enforcement challenges. The resolution offers short-term, transitional solutions on land recovery, compensation, and pricing, expected to be adopted this year, while the draft law provides medium-term legislative reforms to be considered later.

In this edition, we highlight the instructions on the implementation of top-up corporate income tax under Decree No. 236/2025/ND-CP. Besides, we provide other news and regulations that might interest you.

On 29 August 2025, the Government of Vietnam issued Decree No. 236/2025/ND-CP (“Decree 236”) to implement Resolution No. 107/2023/QH15 of the National Assembly dated 29 November 2023, concerning the application of top-up corporate income tax under the Global Anti-Base Erosion rules. Effective from 15 October 2025, Decree 236 is applicable for fiscal year 2024 onward.

On 7 August 2025, the Government of Vietnam released Decree No. 219/2025/ND-CP regulating the issue of work permits for expats in Vietnam. Coming into effect immediately on the date of signing, this new regulation replaces the provisions on foreign employees working in Vietnam previously stipulated under Decree No. 152/2020/ND-CP and Decree No. 70/2023/ND-CP.

On 3 September 2025, the Government of Vietnam issued Decree No. 239/2025/ND-CP, which took effective on the same date and amends and supplements Decree No. 31/2021/ND-CP guiding the implementation of the 2020 Law on Investment.

In this edition, we highlight the new regulations on the use of digital signatures in investment registration under Decree No. 239/2025/ND-CP. Besides, we provide other news and regulations that might interest you.

On 14 June 2025, The National Assembly of Vietnam promulgated Law No. 67/2025/QH15 on corporate income tax, which shall come into effect from 1 October 2025.

At the training workshop on the Real Estate Sector in LMS2025, organized by VIAC and ITPC on 28 August 2025, our Special Counsel Minh Nguyen participated as a speaker and shared her insights on the latest regulations governing the real estate leasing business, as well as the opportunities and challenges they bring.