Dear Valued Clients,
Global Vietnam Lawyers would like to share with you Issue No. 07 of the Legal Newsletter of July 2026.
- This newsletter will catch you up on new regulations on personal income tax under Decree No. 253/2026/NĐ-CP regarding e-invoices, and a Decree detailing certain articles of the 2025 Law on Tax Administration that enterprises should keep updated on for legal compliance purposes.
- Does sharing a news article on social media always constitute copyright infringement, and where is the boundary between “mere news of the day” and a “journalistic work”? In the article “From Decree 174: A legal perspective on the distinction between pure news reporting and journalistic works” Mr. Le Quang Vy analyzes and clarifies these issues. He also emphasizes that objective events and facts belong to the public, while an author’s creative analysis and expression constitute intellectual property that must be respected and protected.
- In the section “Legal Guidance“, we will keep you updated about the questions on tax such as: (i) Personal income tax on overtime and night-shift wages; (ii) Value-added tax on rice; (iii) Corporate income tax treatment for solar power system rental expenses; and (iv) Tax incentives for small and medium-sized enterprises.
- The proposal for removing the provision on “fixed profit margin” for affordable commercial housing, together with the proposal for incentive policies to encourage investment in housing projects for workers. Those are noteworthy points in the section “Good readings for you”.
- The last part of the Legal Newsletter is, as usual, the list of selected latest legal documents.
We hope you will find this newsletter useful. To read the full Legal Newsletter, please click DOWNLOAD.
