1 THE MINISTRY OF FINANCE ------- THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 99/2025/TT-BTC Hanoi, 27th October 2025 Circular On Guidelines On The Enterprise Accounting Regime Based on the Law on Accounting dated 20th November 2015; Based on the amended and supplemented Law on Securities, the Law on Accounting , the Law on Indepen

• 27 October 2025

1 THE MINISTRY OF INDUSTRY AND TRADE ------- THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No.: 52/2025/TT-BCT Hanoi, 14th November 2025 CIRCULAR ON REGULATIONS ON THE LIST OF EQUIPMENT AND DEVICES REQUIRED TO HAVE ENERGY LABELS UNDER THE MANAGEMENT SCOPE AND IMPLEMENTATION ROADMAP OF THE MINISTRY OF INDUSTRY AND TRADE Pursuant to the Law on

• 14 November 2025

On July 1st 2025, the Law on amending and supplementing a number of articles of the Enterprise Law dated June 17th 2025 and Decree No. 168/2025/ND-CP dated June 30th 2025 on enterprise registration entered into forced, making the first time that the concept of “beneficial owners” (BOs) has been regulated in Vietnam’s enterprise legislation.

• 19 November 2025

Vietnam is developing a National Strategy for Development and Application of Artificial Intelligence with vision to 2030, as outlined in Decision No. 2259/QĐ-BTTTT dated December 7, 2022 by the Ministry of Information and Communications. This article discusses the strategy and the need for a legal framework to govern AI-generated works.

• 19 November 2025

In the field of medical service provision, many patients report being asked to sign documents before undergoing surgery, stating they must accept full responsibility for any risks and waive the right to sue the doctor or medical facility. This article examines patient rights and the law.

• 19 November 2025

Short films have gradually become a type of film that young people are interested in in recent years, especially reels or OTT applications. Although short film genres have relatively small durations and production scales, their release must still fully comply with current Vietnamese laws.

• 19 November 2025

This article outlines the registration procedures for converting a household business into an enterprise and analyses the practical benefits of this conversion. It aims to provide individuals and households with comprehensive insights to make informed decisions aligned with their future business development strategies.

• 19 November 2025

In this legal article, we will analyse in detail to clarify that: (1) being detained (to serve the investigation, prosecution or trial in criminal cases) does not mean losing your job, and (2) the legal regulations related to suspending the labour contract in this case.

• 18 November 2025

Profit repatriation is a regular and periodic activity of every enterprise, particularly those with foreign direct investment (FDI). In this article, Apolat Legal summarizes the legal procedures for repatriating profits and highlights common mistakes businesses should avoid.

• 18 November 2025

1 THE STATE BANK OF VIETNAM ------- THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 41/2025/TT-NHNN Hanoi, 5th November 2025 CIRCULAR ON AMENDING AND SUPPLEMENT A NUMBER OF ARTICLES OF CIRCULAR NO. 40/2024/TT-NHNN REGULATING INTERMEDIARY PAYMENT SERVICES Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12; Pursuant to the

• 05 November 2025