1. Law on Electronic Commerce No. 122/2025/QH15 dated 10 December 2025 (“LOEC 2025”) The LOEC 2025, effective from 01 July 2026, has formally expanded its scope of regulation to cover livestream shopping and affiliate marketing activities conducted on digital platforms. Livestream sellers are required to verify identity through electronic identification and authentication prior to commencing

Law on Tax Administration 2025 No. 108/2025/QH15 dated 10 December 2025 (“LOTA 2025”) The LOTA 2025, effective from 1 July 2026, aims to digitize and modernize tax administration in the era of digital economy and international integration, with several noteworthy provisions as follows: First and foremost, the LOTA 2025 expands the scope of tax subjects

1. Law on Forensic Examination 2025 No. 105/2025/QH15 dated 05 December 2025 (“Law on Forensic Examination 2025”) The Law on Forensic Examination 2025, effective from 01 May 2026, is regarded as a turning point of a comprehensive reform, particularly by strengthening the promotion of socialization – while still observing the prescribed timeline and ensuring strict

1. Law on Excise Tax No. 66/2025/QH15 dated 14 June 2025 (“Law on Excise Tax 2025”) The Law on Excise Tax 2025 was promulgated by the National Assembly on 14 June 2025 and effective from 01 January 2026, providing for the following new provisions: The Law supplements taxable objects by including beverages with a sugar

1. The Law on Science, Technology and Innovation No. 93/2025/QH15 dated 27 June 2025 (“Law on ST&I”) and Decree No. 262/2025/ND-CP dated 14 October 2025 detailing and guiding the implementation of certain articles of the Law on ST&I on information, statistics, evaluation, digital transformation and general issues (“Decree 262”) The Law on ST&I was passed

The Law on Investment No. 143/2025/QH15 effective from 01 March 2026 (the “Law on Investment 2025”) focuses on simplifying procedures to improve business environment and creating more favorable conditions for investors, which is considered a breakthrough step in the legal framework on investment, in line with changes in the business environment and the socio-economic development

The Law on Artificial Intelligence No. 134/2025/QH15, promulgated by the National Assembly on 10 December 2025 and effective as of 01 March 2026 (the “Law on AI 2025”), primarily governs core issues relating to the development and application of AI. It serves as a testament to Vietnam’s pioneering efforts in establishing a dedicated legal framework

1. Value-Added Tax Law No. 48/2024/QH15 dated 26 November 2024 (“2024 VAT Law”) The 2024 VAT Law, passed by the National Assembly and officially effective from 01 July 2025, introduced numerous new provisions aimed at simplifying tax procedures, expanding the bases for tax collection, and ensuring fairness among taxable entities. Some notable new points are

1. Law on Data No. 60/2024/QH15 dated 30 November 2024 (“2024 LOD”) The 2024 LOD, enacted by the National Assembly and effective from 01 July 2025, established a modern legal framework that unlocks the enormous potential of data and protects the legitimate rights and interests of citizens in the sustainable digitization process with certain notable