LEGAL UPDATE 11/2025

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VIETVALUE LAWFIRM

UPDATED LEGAL DOCUMENT

Decree No. 274/2025/ND-CP

Cases not considered as evasion of payment of Social Insurance and Unemployment Insurance contributions

Typhoons, floods, inundations, earthquakes, major fires, prolonged droughts, and other natural disasters that directly and seriously affect production and business operations

Dangerous epidemics that seriously affect production and business operations and the financial capacity of the employer

States of emergency that suddenly and unexpectedly affect the employer's operations

Other force majeure events as stipulated by civil law.

Social Insurance Complaints

The authority to resolve Social Insurance complaints belongs to the head of the Social Insurance agency or their direct superior

The decision resolving the complaint must be publicized within 15 days from the date the decision is issued.

Date of issue: October 16^th, 2025

Effective date: November 30^th, 2025

DECISION NO. 36/2025/QD-TTg

1. The criteria for determining economic sectors shall be prioritized in the following order: production process; input materials; and characteristics of output products.

2. The Vietnam Standard Industrial Classification consists of five levels, with the addition of several new economic sector codes compared to the previous version

Date of issue: September 29^th, 2025

Effective date: November 15^th, 2025

DECISION NO. 2321/QD-TTg

Purpose of organizing the implementation of the amended Penal Code:

To institutionalize the guidelines and policies of the Party and the 2013 Constitution, ensuring that the contents of the Penal Code are consistent with the spirit of judicial reform.

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To improve the national criminal policy and establish a unified, consistent, transparent, and feasible criminal legal system that meets the requirements of crime prevention and combat in the new context; and to contribute to preventing and combating corruption and other negative practices in judicial activities.

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To ensure human rights and citizens’ rights, renew the legislative mindset in criminal law in a humanitarian direction, protect fundamental rights, and expand non-criminal measures of handling violations.

To ensure conformity with international practices and integration, update and incorporate international legal standards, and better serve the process of international integration and cooperation in crime prevention and control.

Implementation timeline: It is expected that the draft will be submitted to the 16th National Assembly for review and comments at its 3rd session (anticipated in May 2027) and approved at its 4th session (anticipated in October 2027).

Date of issue: October 20^th, 2025

Effective date: October 20^th, 2025

RESOLUTION NO. 04/2025/NQ-HDTP

Specific provisions on other circumstances that may be considered as mitigating factors of criminal liability under Clause 2, Article 51 of the Criminal Code:

Other circumstances considered as mitigating factors of criminal liability include:

1. The offender voluntarily returns at least one-half of the illicit gains or the additional fine amount;
2. The offense is committed in order to fulfill an urgent or unexpected work requirement;
3. The offender is a person who participated in the national resistance or in activities for national liberation, national defense, or international duties, who has been recognized as such, but, for objective reasons, has not yet been awarded any Orders or Medals;
4. The offender has a mother or grandmother who has been conferred the title “Vietnamese Heroic Mother”; or has a father, mother, grandfather, or grandmother who has been awarded the title “Labor Hero” or “People’s Armed Forces Hero”;
5. The offender has a father or mother who has been granted multiple Certificates of Merit or Commendation Certificates for outstanding achievements in their work.

Clarify the cases in which a penalty may be determined below the minimum level of the prescribed penalty range as provided in Clause 1, Article 54 of the Criminal Code.

Date of issue: September 30^th, 2025

Effective date: November 15^th, 2025

7. The victim or the victim’s representative requests leniency for the offender in cases where the offense only caused bodily harm to the victim or property damage;

8. The victim is also at fault, or the damage was partly caused by a third party;

9. The offender has three or more children under the age of 15, or has a child with severe disability or a life-threatening illness, while the spouse is unemployed and the family faces financial hardship as certified by the local authorities;

10. The Court may consider other circumstances as mitigating factors of criminal liability, but the reasons for such mitigation must be clearly stated in the judgment.

• The number of mitigating circumstances must exceed the number of aggravating circumstances by at least two;
• Among them, there must be at least two mitigating circumstances specified in Clause 1, Article 51 of the Penal Code.

CIRCULAR NO. 27/2025/TT-NHNN

Cases in which information must be collected and reported when conducting electronic fund transfer transactions:

Domestic electronic fund transfer transactions with a value of VND 500,000,000 or more, or in a foreign currency of equivalent value.

International electronic fund transfer transactions with a value of USD 1,000 or more, or in another foreign currency of equivalent value.

Date of issue: September 15^th, 2025

Effective date: November 1^st, 2025

The value threshold for precious metals (excluding gold) and gemstones: VND 400,000,000.

The value thresholds for foreign currency in cash, Vietnamese dong in cash, and gold that must be declared to customs authorities upon exit or entry shall comply with the current regulations of the State Bank of Vietnam on carrying foreign currency in cash, Vietnamese dong in cash, and gold when exiting or entering the country.

The value threshold for negotiable instruments: VND 400,000,000.

Individuals must make customs declarations at border checkpoints upon exit or entry and present relevant documents to the customs authorities when carrying foreign currency in cash, Vietnamese dong in cash, precious metals, or gemstones, specifically as follows:

CIRCULAR NO. 30/2025/TT-NHNN

Amending regulations on identity documents when using cashless payment services from November 18, 2025

For Vietnamese citizens: Citizen identification card, ID card, or electronic identification.

For persons of Vietnamese origin whose nationality has not been determined: certificate of identity.

For foreigners residing in Vietnam: passport or other identity documents issued by a competent foreign authority, accompanied by a visa, a document equivalent to a visa, or proof of visa exemption; or electronic identification (by accessing a level-2 electronic identification account), if available.

Personal identification documents must remain valid and within their effective period during the use of payment services.

Date of issue: September 30^th, 2025

Effective date: November 18^th , 2025

CIRCULAR NO. 01/2025/TT-BNNMT

Facilities already in operation, or investment projects that have obtained approval of the environmental impact assessment (EIA) appraisal results, or have had their complete and valid application dossiers for EIA appraisal, environmental permits, or environmental registration received by the competent state authority before November 14, 2025, may continue to apply the previous technical regulations and local government provisions until December 31, 2026.

Promulgating three national technical regulations on ambient environmental quality, including:

• QCVN 26:2025/BNNMT – National Technical Regulation on Noise;
• QCVN 27:2025/BNNMT – National Technical Regulation on Vibration
• QCVN 43:2025/BNNMT - National Technical Regulation on Sediment quality

From November 14, 2025, investment projects (including new investment projects, expansion projects, and capacity-enhancement projects submitting applications for environmental impact assessment appraisal, environmental permits, or environmental registration) must comply with the provisions of QCVN 26:2025/BNNMT and QCVN 27:2025/BNNMT.

Date of issue: May 15^th, 2025

Effective date: November 14^th, 2025

THANK YOU!

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