Further to our update on 1 August regarding the draft Resolution on Global Minimum Tax policy in Vietnam issued for public consultation, the National Assembly has just approved this Resolution on 29 November. The Resolution takes effect from 1 January 2024.

• 29 November 2023

The National Assembly of Vietnam has passed a Resolution in respect of the OECD’s Pillar Two Model Rules. The Resolution will come into effect from 01 January 2024. The Resolution requires large multinational groups to pay a global minimum corporate income tax of 15% on profit in each jurisdiction.

• 29 November 2023

1 GOVERNMENT -------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 83/2023/NĐ-CP Ha Noi, 29 November 2023 DECREE AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF GOVERNMENT DECREE NO. 95/2018/ND-CP DATED 30 JUNE 2018 REGULATING THE ISSUANCE, REGISTRATION, DEPOSITORY, LISTING AND TRADING OF GOVERNMENT DEBT INSTRUMENTS ON THE STOCK MARKET

• 29 November 2023

1 LAW ON REAL ESTATE BUSINESS Chapter I .................................................................................................................................................... 6 GENERAL PROVISIONS ............................................................................................................................... 6 Article 1. Scope of regulation .................

• 28 November 2023

1 GOVERNMENT ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 82/2023/NĐ-CP Hanoi, 28 November 2023 DECREE ON AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF GOVERNMENT DECREE NO. 120/2016/ND-CP DATED 23 AUGUST 2016 DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON FEES AND CHARGES Pursuant to the Law

• 28 November 2023

1 LAW ON HOUSING Chapter I ................................................................................................................................................ 11 GENERAL PROVISIONS .......................................................................................................................... 11 Article 1. Scope of regulation ................................

• 27 November 2023

1 LAW ON TELECOMMUNICATIONS Chapter I .................................................................................................................................................. 5 GENERAL PROVISIONS ............................................................................................................................ 5 Article 1. Scope of regulation .............................

• 24 November 2023

1 MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 10/VBHN-BTNMT Hanoi, 22 November 2023 CIRCULAR ON REGULATIONS ON DOSSIERS OF LAND ALLOCATION, LAND LEASE, CHANGE OF LAND USE PURPOSES AND LAND RECOVERY Circular No. 30/2014/TT-BTNMT dated 02 June 2014 of the Minister of Natural Resources a

• 22 November 2023

1 CIRCULAR ON REGULATIONS ON THE INTERNAL CONTROL SYSTEM OF NON-BANK CREDIT INSTITUTIONS Chapter I .................................................................................................................................................. 3 GENERAL PROVISIONS ............................................................................................................................ 3

• 20 November 2023

1 1 GOVERNMENT ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 75/2023/NĐ-CP Ha Noi, ngày 19 October 2023 DECREE ON AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF GOVERNMENT DECREE NO. 146/2018/ND-CP DATED 17 OCTOBER 2018 DETAILING AND GUIDING MEASURES TO IMPLEMENT A NUMBER OF ARTICLES OF THE LAW ON HEALTH INSURANCE Pursuant to

• 19 November 2023