LENDING MONEY WITHOUT A WRITTEN LOAN AGREEMENT – HOW TO CLAIM REPAYMENT IN CASE OF DISPUTE?
In contemporary society, borrowing and lending money among relatives, friends, and neighbors is quite common. In many cases, due to mutual trust, the parties only make oral agreements, transfer money via bank accounts, or hand over cash directly without executing a written loan contract. When disputes arise and the borrower...
Continue ReadingTEMPORARY SUSPENSION OF ASSET DISPOSAL: PROVISIONAL EMERGENCY MEASURE IN COMMERCIAL LITIGATION
In the process of resolving commercial disputes, ensuring the rights and interests of the parties involved is a crucial factor for the litigation process to proceed fairly and effectively. One of the important measures to prevent the risk of loss or dissipation of assets is the temporary suspension of asset...
Continue ReadingTHE LEGAL VALIDITY OF EMAIL/WHATSAPP EVIDENCE
In the era of the digital economy, traditional communication methods are increasingly being replaced by clicks and instant messages. Email and WhatsApp are no longer merely tools for chatting; they have become common means for entering into contracts and conducting civil transactions. However, when disputes arise, a tough legal question...
Continue ReadingTenant’s Right to Unilaterally Terminate a Lease Agreement Before Expiration
The right of the tenant to unilaterally terminate a housing lease agreement before its expiration is specifically regulated under Clauses 3 and 4, Article 172 of the Housing Law 2023, as follows:
Continue ReadingOfficial: Tax Exemption Threshold for Business Households Raised to VND 1 Billion per Year, Effective from January 1, 2026
The Government has issued Decree No. 141/2026/ND-CP dated April 29, 2026, amending and supplementing several articles of Decree No. 68/2026/ND-CP regarding tax policies for business households and individual businesses, as well as Decree No. 320/2025/ND-CP detailing the implementation of the Law on Corporate Income Tax (CIT). This Decree shall take...
Continue ReadingTiming of revenue determination for Corporate Income Tax (CIT) under Circular 20/2026/TT-BTC
Determining the correct timing for revenue recognition is not only a mandatory requirement in accounting practice but also a key factor for businesses to ensure compliance with tax obligations and avoid risks of late payment or inaccurate finalization. On April 29, 2026, new regulations under Circular 20/2026/TT-BTC (guiding Decree No....
Continue ReadingADMINISTRATIVE PROCEDURES RELATED TO FIRE PREVENTION AND FIGHTING (PCCC) EFFECTIVE IN 2025
Fire prevention and fighting (PCCC) has always been a critical factor in ensuring the safety of human life and social property. Compliance with administrative procedures related to PCCC is not only a legal obligation but also a moral and social responsibility of every organization and individual. With the Law on...
Continue ReadingNew Regulations on Immigration Fees and Charges effective from April 1, 2026
The Minister of Finance has issued Circular No. 28/2026/TT-BTC, stipulating the rates, collection, and payment regimes for fees and charges related to entry, exit, transit, and residence in Vietnam
Continue ReadingFull text of Decree No. 96/2026/ND-CP providing guidelines for the Law on Investment 2025
On March 31, 2026, the Government issued Decree No. 96/2026/ND-CP detailing and guiding the implementation of several articles of the Law on Investment No. 143/2025/QH15.
Continue ReadingVietnam Joins the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention)
On December 31, 2025, Vietnam deposited its Instrument of Accession to the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention). On January 13, 2026, the Ministry of Foreign Affairs of the Kingdom of the Netherlands issued an official notification regarding Vietnam's...
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