We want to notify you that Vietnamese laws that are effective this year.
Law No. 46/2024/QH15 on Notarization (Effective July 1, 2025): Updates notarization rules, mandating it for key transactions (list by Ministry of Justice), requiring Vietnamese (translations for non-speakers), and validating documents upon notary signature (digital for e-documents). Simplifies processes (no request form, multiple submission options) with a 2-day standard period, extendable to 10 for complex cases or by agreement.
Law No. 48/2024/QH15 on Value-Added Tax (Effective July 1, 2025): Revises the 2008 VAT law, expanding taxable entities (e.g., foreign e-commerce suppliers, platform operators). Taxable value varies by sector (e.g., goods + taxes for imports, revenue – winnings for casinos). VAT rates: 0% (exports), 5% (essentials like water, medicine), 10% (others). Bans VAT fraud, raises exemption threshold to VND 200 million for small businesses, adds new non-taxable items (e.g., disaster relief goods), and refines refund rules (e.g., excludes some exports, restricts conditional sectors).
Law No. 55/2024/QH15 on Fire Prevention, Fighting, and Rescue (Effective July 1, 2025): This law replaces the 2001 law, banning insults to firefighters, falsified safety results, and rescue obstruction. It expands inspections to homes, vehicles, and construction sites. It mandates fire safety for mixed-use houses (signs, fireproofing) and integrates safety into urban/rural planning and vehicle design.
Law No. 50/2024/QH15 on Trade Union (Effective July 1, 2025): This law updates the 2012 law, allowing foreign workers (12-month contracts) to join grassroots unions. It defines a four-level union structure (central to grassroots). The 2% union fee is kept, with new options for exemption (e.g., bankruptcy), reduction (e.g., hardship), or suspension (up to 12 months, retroactive).
Law No. 64/2025/QH15 on Promulgation of Legislative Documents (Effective April 1, 2025): This law replaces the 2015 law, reducing document types to 14 (dropping commune-level resolutions). It reinstates Government resolutions for urgent issues or pilots. It expands interpretation rules to resolve disputes, emphasizing meaning, history, purpose, and consistency.
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If you need more information or help navigating these changes, please do not hesitate to contact us.
• Diep Hoang +84 28 7300 0864 (ext 120) Diep.hoang@dilinh.com.
• Michael Lee +84 28 7300 0864 (ext 130) Michael.lee@dilinh.com.