Dilinh Legal

Vietnam’s New Privacy Decree No. 356

dilinhadmin — Mon, 09 Feb 2026 10:32:24 +0000

On December 31, 2025, the Government of Vietnam issued Decree No. 356/2025/ND-CP, guiding the implementation of the Law on Personal Data Protection 2025. Effective January 1, 2026, Decree 356 replaces the previous Decree No. 13/2023/ND-CP. This new regulation establishes a rigorous, comprehensive framework for personal data protection in Vietnam, introducing stricter governance standards, expanded data definitions, and enhanced enforcement mechanisms. This alert provides an overview of the key aspects of Decree 356 that are most relevant to businesses.

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Vietnam’s Drug Advertisement and Promotion Rules

dilinhadmin — Wed, 28 Jan 2026 10:43:28 +0000

This article provides an overview of Vietnam’s rules on drug advertising and promotion.

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Dilinh’s 2026 Chambers Rankings

dilinhadmin — Tue, 06 Jan 2026 05:40:22 +0000

In the 2026 edition of Chambers Asia, Dilinh maintained its ranking as “Band 4” in Corporate and M&A and “Band 4” in Employment. Diep Hoang maintained her “Band 4” ranking as a leading lawyer in Corporate and M&A. Michael Lee achieved a “Band 4” ranking in Employment.

In the editorial section, a Dilinh client is quoted as saying the following regarding our employment practice.

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The Decree on Electronic Labor Contracts

dilinhadmin — Wed, 31 Dec 2025 09:41:54 +0000

Decree No. 337/2025/ND-CP, which will take effect on January 01, 2026, provides new regulations on labor contracts in electronic form. eContracts are signed through licensed vendors and registered on a platform provided by the Ministry of Home Affairs. Paper-based labor contracts can be converted to eContracts, and vice versa. eContracts are not mandatory.

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Dilinh Legal Alert – Dec. 2025

dilinhadmin — Fri, 12 Dec 2025 05:14:19 +0000

In this Legal Alert, we provide a synopsis of the following recent tax-related legislation.

LAW ON CORPORATE INCOME TAX 2025 NO. 67/2025/QH15, effective October 1, 2025, introduces comprehensive reforms to Vietnam’s corporate income tax regime, including updated rules for foreign enterprises, changes to taxable and tax-exempt income, clearer deductible expenses, revised tax rates, and modernized tax incentives. It also expands the scope of CIT to cover e-commerce and digital platform activities that generate income in Vietnam, which may now constitute a permanent establishment.

DRAFT LAW ON PERSONAL INCOME TAX, expected to take effect in 2026, proposes revisions to taxable income, tax-exempt income, and the progressive tax schedule. It modernizes the tax framework to reflect new forms of income, expands exemptions for priority groups, and simplifies tax brackets.

DECREE NO. 293/2025/ND-CP PRESCRIBING STATUTORY MINIMUM WAGES FOR EMPLOYEES WORKING UNDER EMPLOYMENT CONTRACTS, effective January 1, 2026, sets new statutory minimum wages for employees working under labor contracts. It provides updated monthly and hourly minimum wage levels across four regions nationwide.

LAW ON EMPLOYMENT NO. 74/2025/QH15, effective January 1, 2026, introduces significant reforms to the unemployment insurance system, including broader participation requirements, more flexible contribution rates, and expanded benefit regimes.

RESOLUTION NO. 110/2025/UBTVQH15 ADJUSTMENT OF PERSONAL INCOME TAX EXEMPTIONS, effective January 1, 2026, increases personal income tax deductions to VND 15.5 million per month for taxpayers and VND 6.2 million/month per dependent, applying from the 2026 tax period onward.

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Lexology’s Vietnam Employment Law 2025 edition

dilinhadmin — Mon, 24 Nov 2025 03:18:08 +0000

Our lawyers authored the Vietnam chapter of the recently published Lexology’s Employment Law 2025 edition.

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Dilinh Legal Alert – Nov. 2025

dilinhadmin — Mon, 10 Nov 2025 10:08:08 +0000

In this Legal Alert, we provide a synopsis of the following recent Vietnamese legislation.

RESOLUTION NO. 05/2025/NQ-CP ON PILOTING THE CRYPTO ASSET MARKET IN VIETNAM
Adopted by the Government on 9 September 2025 and effective from the same date, Resolution No. 05/2025/NQ-CP (the “Resolution”) establishes a five-year pilot framework governing the offering, issuance, trading, and provision of services related to crypto assets in Vietnam. Since Resolution regulates a narrow range of crypto assets (e.g., certain types of tokenized RWAs), the sales of which are limited to foreign investors, the impact of the pilot program is likely to be muted.

LAW NO. 93/2025/QH15 ON SCIENCE, TECHNOLOGY, AND INNOVATION
Passed on 27 June 2025 and effective from 01 October 2025, the Law on Science, Technology, and Innovation marks the first time “innovation” is formally recognized at the legislative level in Vietnam. The Law introduces new guiding principles and prohibited acts in the fields of science, technology, and innovation, provides criminal liability exemptions for research-related risks, and further expands personal income tax exemptions to encourage innovation and research.

DECREE NO. 245/2025/ND-CP AMENDING AND SUPPLEMENTING REGULATIONS DETAILING THE IMPLEMENTATION OF THE SECURITIES LAW
Issued on 11 September 2025 and effective from the same date, Decree No. 245/2025/ND-CP (“Decree 245”) amends and supplements several provisions of Decree No. 155/2020/ND-CP (“Decree 155”) guiding the implementation of the Securities Law. This Decree 245 introduces key reforms to simplify entry procedures for Vietnam’s securities market, enhance transparency, and strengthen Vietnam’s appeal to foreign investors.

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Overview of Vietnam’s Law on Digital Technology Industry

dilinhadmin — Mon, 10 Nov 2025 02:55:32 +0000

The Law on Digital Technology Industry, numbered 71/2025/QH15 and commonly abbreviated as the DTIL, represents a landmark legislative achievement for Vietnam, having been formally adopted by the National Assembly on June 14, 2025. This comprehensive statute establishes a dedicated legal framework to foster the growth of the digital technology industry (DTI), alongside pivotal sectors such as the semiconductor industry (SI), artificial intelligence (AI), and digital assets (DA). By delineating the rights, obligations, and supporting mechanisms for relevant governmental bodies, enterprises, and individuals, the DTIL seeks to position Vietnam competitively in the global digital economy. While select provisions, specifically Articles 11, 28, and 29, sprang into effect as early as July 1, 2025, the bulk of the law’s mandates will commence on January 1, 2026, providing a measured runway for stakeholders to align their operations and investments accordingly. At its core, the DTIL is a proactive blueprint designed to nurture innovation, attract foreign and domestic capital, and build human capital, with a particular emphasis on preferential policies that could prove transformative for businesses eyeing opportunities in these nascent yet high-potential fields. This article provides an overview of the DTIL.

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Arbitrator Selection and Qualification at VIAC

dilinhadmin — Wed, 10 Sep 2025 04:39:52 +0000

Selecting qualified arbitrators is crucial for fair and efficient arbitral proceedings. Therefore, parties should take a strategic and informed approach to their selection. This article guides how to choose the most suitable arbitrators for proceedings administered by the Vietnam International Arbitration Centre (VIAC).

Topics covered include: