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LEGAL UPDATE 03.2026

A product of Vietvalue

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Investment

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Law on Investment No. 143/2025/QH15 issued by the National Assembly

Enterprise

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Law on Recovery and Bankruptcy No. 142/2025/QH15 issued by the National Assembly

Information Technology

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Law on Artificial Intelligence No. 134/2025/QH15 issued by the National Assembly

Real Estate

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Decree No. 54/2026/NĐ-CP issued by the Government amending and supplementing a number of articles of the Decrees in the fields of housing and real estate business

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Decree No. 357/2025/NĐ-CP issued by the Government on the development and management of the information system and database on housing and the real estate market

Tax

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Circular No. 06/2026/TT-BTC issued by the Minister of Finance amending and supplementing a number of articles of Circular No. 13/2015/TT-BTC dated 30 January 2015 on inspection, supervision, and suspension of customs procedures for exported and imported goods subject to intellectual property rights protection requirements; and on the control of counterfeit goods and goods infringing intellectual property rights, as amended and supplemented by Circular No. 13/2020/TT-BTC

Judiciary

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Decision No. 517/QĐ-BTP issued by the Minister of Justice on the announcement of amended and supplemented administrative procedures in the field of lawyers under the management authority of the Ministry of Justice

LEGAL UPDATE

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Reduction of 29 conditional investment and business lines. The new List of conditional investment and business lines shall take effect from 01 July 2026.

Foreign investors are permitted to establish economic organizations to implement investment projects prior to carrying out procedures for the issuance or amendment of the Investment Registration Certificate.

Specific provisions on 20 types of projects subject to investment policy approval procedures.

Removal of two cases requiring procedures for approval of adjustments to investment policies, namely: (i) change in total investment capital by 20% or more; and (ii) change in technology already appraised.

Expansion of the application of special investment procedures, including projects located in industrial parks, export processing zones, high-tech parks, centralized digital technology zones, free trade zones, international financial centers, and functional zones within economic zones.

Investors are allowed to adjust (increase or decrease) the operational term of investment projects during project implementation.

Abolition of procedures for approval of outward investment policies.

Law on Investment No. 143/2025/QH15

Date of issue: 31st December 2025

Effective date: 01st March 2026

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1. Expansion of the scope of regulation; additional principles governing the resolution of recovery and bankruptcy matters; clarification of the duties and powers of procedural officers, as well as the rights and obligations of participants in recovery and bankruptcy proceedings; and clear identification of the applicable entities, including enterprises, cooperatives, and unions of cooperatives.

2. Clear allocation of jurisdiction over recovery and bankruptcy matters:

    • The Provincial People’s Courts shall have jurisdiction to conduct appellate review and resolve protests against decisions of the Regional People’s Courts.
    • The Supreme People’s Court shall have competence to conduct review under special procedures and to resolve jurisdictional disputes among the Regional People’s Courts.

Law on Recovery and Bankruptcy No. 142/2025/QH15

    • The People’s Courts of the region having jurisdiction over: the place where the enterprise or cooperative has its head office; the place where the judgment debtor resides or works, or where related assets are located in cases involving recognition and enforcement of foreign judgments or decisions on recovery and bankruptcy; the place where persons related to requests for assistance in foreign recovery or bankruptcy matters reside, work, or have their head offices; or the place where assets related to requests for assistance in recovery or bankruptcy matters are located.

Date of issue: 11th December 2025

Effective date: 01st March 2026

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Law on Artificial Intelligence No. 134/2025/QH15

Artificial intelligence (AI) means the electronic simulation of human intellectual capabilities, including learning, reasoning, perception, judgment, and understanding natural language..

An artificial intelligence system is a machine-based system designed to operate with varying levels of autonomy to perform artificial intelligence capabilities and may exhibit adaptiveness after deployment. Based on explicit or implicit objectives, such a system infers from input data to generate outputs, such as predictions, content, recommendations, or decisions, that may influence physical or digital environments.

Providers shall ensure that audio, image, and video content generated by artificial intelligence systems is labeled in a machine-readable format in accordance with the Government’s regulations.

Organizations and individuals operating in the field of artificial intelligence shall be entitled to the highest incentives and support in accordance with the laws on science and technology, investment, digital technology industry, high technology, digital transformation, and other relevant laws; and shall be facilitated in accessing infrastructure, data, and testing environments for the research, production, and commercialization of artificial intelligence products and services.

Date of issue: 10th December 2025

Effective date: 01st March 2026

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Amendment of regulations on entities entitled to priority in purchasing social housing currently under lease:

In cases where social housing is being leased, the project investor shall be entitled to give priority to selling the housing to the current tenant if the tenant wishes to purchase it before the expiry of the 10 years and satisfies the prescribed eligibility criteria and conditions; alternatively, such housing may be resold to the National Housing Fund.

Amendment of regulations on competent authorities responsible for certifying income eligibility for low-income persons in urban areas without labor contracts:

In cases where the beneficiary is a low-income person in an urban area without a labor contract, such a person must satisfy the prescribed income conditions and obtain certification from the commune-level police authority of the place of permanent residence, temporary residence, or current place of residence.

Decree No. 54/2026/ND-CP

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Date of issue: 09th February 2026

Effective date: 09th February 2026

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Date of issue: 31st December 2025

Effective date: 01st March 2026

Forms of access to and use of information on housing and the real estate market include:

Organizations and individuals wishing to access specialized and detailed information and data on housing and the real estate market shall submit a request form to the Ministry of Construction through one of the following methods: online submission, direct submission, submission via postal services, or submission through the Ministry of Construction’s administrative procedure processing system.

An electronic identification code for a real estate product means a sequence of alphanumeric characters not exceeding 40 characters, uniquely assigned to each house or real estate property within a construction project and managed in the information system and database on housing and real estate.

Decree No. 357/2025/ND-CP

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Direct access and use via the Portal of the housing and real estate market information system;

Access and use through online data connection and sharing between information systems;

Access and use by submitting written requests to competent authorities.

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Date of issue: 26th January 2026

Effective date: 01st March 2026

Circular No. 06/2026/TT-BTC

Supplementation of regulations allowing customs authorities to proactively apply measures to suspend customs procedures where, in the course of inspection, supervision, and control, clear grounds are found to suspect that exported or imported goods are counterfeit goods infringing intellectual property rights.

Supplementation of regulations providing that where protection titles or certificates are issued in electronic form, the applicant for inspection and supervision of goods is not required to submit hard copies but must fully declare information on such protection titles or certificates in the application form, together with the relevant webpage for the customs authority’s verification and cross-checking.

Applicants for inspection and supervision of exported or imported goods relating to intellectual property rights shall submit their dossiers to the Customs Department through the electronic customs data processing system.

In cases where a proactive suspension of customs procedures is improperly applied, causing damage to the goods owner, the customs authority issuing the suspension decision shall, within 10 working days, compensate the goods owner for damages and pay incurred expenses, including warehousing, yard storage, loading and unloading, and goods preservation costs in accordance with regulations.

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Announcement of 28 amended and supplemented administrative procedures in the field of lawyers, specifically as follows:

  1. Central-level administrative procedures (10 procedures)

The central-level administrative procedures are implemented by the Department of Judicial Support under the Ministry of Justice, including notable procedures such as:

Issuance of licenses for the establishment of foreign law firms; branches of foreign legal practicing organizations; and foreign law firms in Vietnam;

Consolidation and merger of foreign law firms;

Termination of operations of branches and foreign law firms in cases of voluntary termination;

Re-issuance and extension of Licenses to practice law in Vietnam by foreign lawyers.

2. Provincial-level administrative procedures (18 procedures)

The provincial-level administrative procedures are implemented by the Chairpersons of the Provincial People’s Committees, including procedures such as:

Issuance and re-issuance of Lawyer Practicing Certificates;

Registration of operation of legal practicing organizations;

Amendment of the contents of registration of operation of legal practicing organizations;

Registration of operation of branches and foreign law firms

Decision No. 517/QD-BTP

Date of issue: 30th January 2026

Effective date: 30th January 2026

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