Created by Vietvalue Law Firm

LEGAL UPDATE

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VIETVALUE LAWFIRM

08/2025

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UPDATED DOCUMENTS

LAW NO. 76/2025/QH15

Date of Issue: June 17^th, 2025

Effective Date: July 1^st, 2025

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Enterprises must use an electronic identification account to log in to the business registration page.

Eliminate the type of legal document of the individual which is the identity card.

Supplementing regulations on beneficial owners of enterprises.

The period of business suspension is not included in the time when the joint-stock company has been operating from the date of establishment of the enterprise in case of capital reduction due to the return of part of the contributed capital to shareholders.

Date of issue: June 25^th 2025

Effective Date: July 1^st, 2025

Law no. 85/2025/QH15

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Amendment of the jurisdiction of regional People's Courts in resolving civil matters

The People's Court of the region has the authority to resolve at first instance the disputes specified in Articles 26, 28, 30 and 32 of the Civil Procedure Code; to resolve the requests specified in Articles 27, 29, 31 and 33 of the Civil Procedure Code, except for requests for arbitration awards, registration of Judges deciding on financial matters, and the jurisdiction of a number of provincial People's Courts as prescribed.

• The Supreme People's Court exercises cassation over the adjudication of the Courts.
• The Supreme People's Court supervises the trials of the Courts.
• The Provincial People's Court exercises supervisory authority over the adjudication activities of Regional People's Courts within territorial jurisdiction.

Amendment of the cassation jurisdiction in civil cases

LAW NO. 86/2025/QH15

Abolish the death penalty for 08 crimes. Persons who commit these 8 crimes but have not yet executed their sentences shall not execute or transfer the death penalty to life imprisonment.

The death penalty shall not be carried out for people with terminal cancer.

Increase 02 times the fine for groups of crimes related to counterfeit goods, environment, food safety, and corruption.

Date of issue: June 25^th, 2025

Effective Date: July 1^st, 2025

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LAW NO. 81/2025/QH15

• Termination of operations of the High People's Court and the District-level People's Court;
• Establishment of the Regional People's Court;
• Introduction of a specialized court model at the International Financial Center.

Addition of detailed provisions on the functions, powers, and organizational structure of the Provincial People's Court, the Regional People's Court, and the Specialized Court.

Date of issue: June 24^th, 2025

Effective Date: July 1^st, 2025

Organizational restructuring

Missions and Powers

Law no. 90/2025/QH15

Date of issue: June 25^th, 2025

Effective Date: July 1^st, 2025

1. Amendments and supplement the regulations on the form of ordering in the section on the form of contractor selection. Specifically, assign the implementation of providing goods and services such as:

2. Amendments and supplements to the list of conditional business investment sectors:

• Public utility products and services, and public non-business services;
• Goods and services in strategic sectors; key national scientific research projects and tasks; foundational and high-tech industries; energy and digital infrastructure; green transportation; national defense and security; human resource training linked to technology transfer; and critical digital technologies;
• Products/goods from findings of special science, technology and innovation tasks as prescribed by the law on science, technology and innovation;
• Goods/services which are ordered in accordance with regulations of the relevant specialized sector/industry law.

• Addition of the business activity of providing services related to crypto-assets (No. 233, Appendix IV);
• Addition of the business activity of personal data processing services (No. 234, Appendix IV);
• Removal of the business activity of urban railway operations (No. 97, Appendix IV).

DECREE NO. 188/2025/ND-CP

Cases in which health insurance participants are entitled to direct reimbursement of medical examination and treatment expenses:

• Patients in emergency situations, unconscious, or deceased who were unable to present their health insurance card information prior to discharge;
• Individuals under the management of the Ministry of National Defense or the Ministry of Public Security who have lost their health insurance card or whose card information is incorrect or faulty, and have not yet received a replacement or correction at the time of completing their medical examination, treatment, or hospital discharge;
• Individuals whose health insurance premiums are paid by the state budget but who have not yet been issued a health insurance card;
• Patients admitted for emergency treatment at a medical facility that does not have a health insurance service contract;
• Individuals who have changed to a category entitled to a higher level of health insurance benefits but have not yet been issued a new health insurance card;
• Cases where the patient purchases rare drugs or category C and D medical devices as prescribed;
• Cases of medical examination and treatment during the period when the health insurance card is revoked, temporarily held, or temporarily deactivated, not due to the fault of the insured person.

For patients who have participated in health insurance continuously for 5 years or more and whose co-payment for medical examination and treatment within the year exceeds six months' basic salary, up to December 31 of that year.

The Health Insurance Fund covers 100% of medical examination and treatment costs

Date of issue: July 1^st, 2025 Effective date: August 15^th, 2025

DECREE NO. 167/2025/ND-CP

Items on means of transport exiting, entering or transiting the country are no longer required to go through customs procedures but are only subject to customs inspection and supervision.

Amending and supplementing detailed regulations on internal control systems: Enterprises build, implement and maintain internal control systems:

• Monitor and control the actual operations of the enterprise;
• Ensure the security and safety of the import and export supply chain.

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Amendment and supplement to regulations on preferential regime:

• Supplement priority regime: exemption from post-clearance inspection at customs headquarters except in prescribed cases;
• Extension of priority regime application: Within 03 months from the deadline for extension of priority regime application, the Customs Department shall, based on collected information and management results, organize an assessment to extend the priority regime application;
• Extension of the temporary suspension period of the priority regime to 90 days.

Date of issue: June 30^th, 2025

Effective date: August 15^th, 2025

CIRCULAR NO. 51/2025/TT-BTC

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Date of Issue: June 24^th, 2025

Effective Date: August 7^th, 2025

Taxpayers conducting electronic transactions in the field of taxation must be able to access and use the Internet, have an email address and have a valid digital signature to sign electronic documents.

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Electronic tax payment method:

Customs e-payment gateways/software and supporting tools provided by customs authorities;

Electronic payment services of banks or payment intermediary service providers.

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