On June 17, 2025, the National Assembly officially promulgated Resolution No. 204/2025/QH15 on the reduction of Value-Added Tax (VAT). Detailed provisions are specified in Official Notification No. 1492/TTTN-XD dated 2025.The issuance of this Resolution demonstrates the National Assembly’s policy orientation to continue implementing fiscal measures to support the recovery of production and business activities, stabilize the market, and promote economic growth.

Trong môi trường kinh doanh ngày càng phức tạp và chịu sự giám sát chặt chẽ từ cơ quan quản lý, tuân thủ pháp luật đã trở thành một yếu tố sống còn đối với mọi doanh nghiệp. Thực tế gần đây cho thấy, hàng loạt doanh nghiệp, hộ kinh doanh và cửa hàng cá nhân bị kiểm tra, xử phạt do vi phạm các quy định pháp luật liên quan đến thuế, hóa đơn, hợp đồng, quảng cáo, lao động, thậm chí chỉ vì những lỗi nhỏ như treo bảng hiệu sai quy định.

From 2025 to 2026, a series of new legal regulations on taxation will officially take effect, directly impacting household businesses, individual business owners, and enterprises operating on digital platforms. These changes are not only related to tax administration and the issuance of electronic invoices, but also affect the right to exit the country, payment methods, and the use of traditional tax identification numbers.

On May 15, 2025, the Ministry of Finance issued Circular No. 32/2025/TT-BTC providing detailed regulations and guidance on the implementation of several articles of Decree No. 123/2020/ND-CP (as amended and supplemented by Decree No. 70/2025/ND-CP) relating to electronic invoices and documents. This Circular takes effect on June 1, 2025 and includes many important amendments and additions.

In the context of an increasingly complex legal environment and intensifying commercial competition, having an in-house lawyer is no longer a privilege of large corporations but is becoming a necessary trend for small and medium enterprises (SMEs). This is not only a smart investment but also a sustainable "legal shield" for businesses.

In the context of increasing global economic integration and a rapidly changing business environment with greater legal interventions, the question arises: Have Vietnamese enterprises truly paid due attention to legal aspects in their operations?

On May 17, 2025, at 02:47 PM +07, the Vietnamese National Assembly approved Resolution 198/2025/QH15, introducing special mechanisms and policies to enhance the role of the private economic sector, including enterprises, business households, and individual business operators. Below is a detailed overview reflecting all content from the document.

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