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LEGAL UPDATE

A product of Vietvalue

12/2025

VIETVALUE LAWFIRM

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Updated legal document

Land

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Government Decree No. 291/2025/ND-CP amending and supplementing a number of articles of Decree No. 103/2024/ND-CP dated 30 July 2024 of the Government on land use levy and land rent, and Decree No. 104/2024/ND-CP dated 31 July 2024 of the Government on the Land Development Fund

Banking

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Government Decree No. 304/2025/ND-CP of the Government prescribing the conditions for collateral assets of bad debts subject to repossession

Fire prevention and fighting

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Circular No. 103/2025/TT-BCA of the Minister of Public Security promulgating the National Technical Regulation on the equipment and arrangement of fire prevention, firefighting, rescue, and salvage facilities for buildings and constructions

Criminal procedure

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Joint Circular No. 07/2025/TTLT-VKSNDTC-TANDTC-BQP-BCA-BTC-BNN&MT of the Chief Procurator of the Supreme People’s Procuracy, the Chief Justice of the Supreme People’s Court, the Minister of National Defense, the Minister of Public Security, the Minister of Finance, and the Minister of Agriculture and Environment, providing regulations on coordination between competent agencies inside and outside the Army in receiving and handling crime reports and denunciations, instituting criminal cases, conducting investigations, prosecutions, and trials of criminal cases

Administrative

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Government Decree No. 282/2025/ND-CP prescribing the sanctioning of administrative violations in the fields of security, order, social safety; prevention and control of social evils; and prevention and control of domestic violence

Companies

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Circular No. 96/2025/TT-BTC of the Minister of Finance abolishing Circular No. 19/2003/TT-BTC dated 20 March 2003 of the Ministry of Finance guiding the adjustment of increases and decreases in charter capital and the management of treasury shares in joint-stock companies

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Adding a case of a 50% reduction in land use fees when allocating residential land to households or individuals whose land, together with houses, is recovered by the State, requiring them to relocate, but who are not eligible for compensation for residential land and have no other housing within the administrative boundaries of the commune where the land is recovered.

Supplementing the regulation that land used for commercial housing construction shall not be exempted or reduced from land use fees, as stipulated in Point a, Clause 1, Article 157 of the 2024 Land Law.

Reducing the supplementary land use fee or land rent payment under Point d, Clause 2, Article 257 of the 2024 Land Law from 5.4% to 3.6% per year, calculated on the amount of land use fees or land rent payable.

Date of issuance: 06/11/2025

Effective date: 06/11/2025

Decree No. 291/2025/ND-CP

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Collateral assets of bad debts, being the debtor’s only residence or primary or sole means of labor, may only be repossessed if they satisfy the conditions stipulated in the Law on Credit Institutions and one of the following conditions:

  • In the case of repossessing the only residence, once confirmed and verified, the secured party shall allocate an amount equivalent to 12 months of salary, calculated at the regional minimum wage where the debtor actually resides, to the debtor.
  • In the case of repossessing the primary or sole means of labor that was not created from the loan, once confirmed and verified, the secured party shall allocate an amount equivalent to 6 months of salary, calculated at the regional minimum wage where the debtor actually resides, to the debtor.

In the security contract or in another document, the debtor must commit to confirming and proving whether the collateral asset qualifies or does not qualify as the debtor’s only residence or primary or sole means of labor, as required by the secured party.

Decree No. 304/2025/ND-CP

Date of issuance:25/11/2025

Effective date: 01/12/2025

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QCVN 10:2025/BCA prescribes the equipment and, and fire preventarrangement of fire prevention, firefighting, rescue, and salvage facilities for buildings, constructionsion and firefighting technical infrastructure of buildings and constructions, applicable when constructing new works or when renovating, expanding, changing their function, or altering the fire and explosion hazard class of a component or area.

Circular No. 103/2025/TT-BCA

For construction design dossiers that have been approved before 30/12/2025, implementation shall continue according to the approved dossiers.For works not subject to appraisal or approval of fire prevention and firefighting design that have obtained construction permits before 30/12/2025, implementation shall follow the standards and technical regulations in effect at the time of issuance of the construction permit, during construction, or when putting the works into use.

02

Date of issuance: 04/11/2025

Effective date: 30/12/2025

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On receiving and handling crime reports

  • Competent agencies are responsible for receiving and handling crime reports within their authority or transferring the reports to the competent investigative agency for resolution in accordance with regulations.
  • If the matter is not within their authority, the agency that received the crime report must transfer it immediately to the competent investigative agency within 24 hours; if immediate transfer is not possible, they must notify promptly by phone or the fastest available communication method.
  • Within 3 days from the date of transferring the crime report, the agency that initially received and handled it must notify in writing the agency, organization, or individual who reported or denounced the crime and requested prosecution.
  • Within 3 days from the date of issuing one of the decisions under Clause 1, Article 147 of the Criminal Procedure Code, the investigative agency or the agency assigned to carry out certain investigative activities must notify in writing the results of handling the crime report to the agency that initially received and handled it and to the agency, organization, or individual who reported or denounced the crime and requested prosecution.

Notification of transfer and results of handling crime reports

Joint Circular No. 07/2025/TTLT-VKSNDTC-TANDTC-BQP-BCA-BTC-BNN&MT

Date of issuance: 20/10/2025

Effective date: 05/12/2025

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2. Regulations on maximum fines and organizations subject to administrative sanctions:

  • The maximum fine in the field of prevention and control of domestic violence for individuals is VND 30,000,000.
  • The maximum fine in the field of security, order, and social safety for individuals is VND 40,000,000.
  • The maximum fine in the field of prevention and control of social evils for individuals is VND 75,000,000.
  • For organizations committing the same violations, the maximum fine shall be twice the amount applicable to individuals.

Government Decree No. 282/2025/ND-CP

  1. Forms of sanctions:
  2. The main forms of sanctions include warning and monetary fines.
  3. Supplementary forms of sanctions include revocation of licenses, suspension of activities, confiscation of evidence or items, and expulsion.

Date of issuance: 30/10/2025

Effective date: 15/12/2025

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Circular No. 96/2025/TT-BTC

  1. Cases of increasing the charter capital of a joint-stock company:
  2. Issuing new shares to raise additional capital, including cases of debt restructuring by converting debt into contributed share capital;
  3. Converting issued bonds into shares;
  4. Paying dividends in the form of shares;
  5. Issuing new shares to merge part or all of another enterprise into the company;
  6. Transferring surplus capital reserves to increase charter capital.

b. Cases of decreasing the charter capital of a joint-stock company:

  • The company reduces its capital needs due to changes in its business lines, downsizing, or being required to cancel treasury shares;
  • The company incurs losses for three consecutive years, with accumulated losses equal to 50% or more of shareholders’ capital, but has not yet lost its ability to pay debts.

1. Abolishing the entire Circular No. 19/2003/TT-BTC dated 20 March 2003, which provided guidance on the adjustment of increases and decreases in charter capital and the management of treasury shares in joint-stock companies. The circular stipulated:

Date of issuance: 24/10/2025

Effective date: 15/12/2025

2. The increase or decrease of charter capital in joint-stock companies shall be carried out in accordance with the provisions of the Law on Enterprises and its guiding legal documents.

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