The promulgation of Decree 296 reflects the Government’s approach to simplifying administrative procedures for enterprise registration, such as new regulations on the integration of National Databases and the abolition of the obligation to submit copies of administrative documents; tightens the accountability and legal transparency of enterprises by implementing a mandatory electronic authentication and prohibiting acting as nominee for capital contribution.

January 2026 features several notable legal issues, including reforms of land administrative procedures related to the exclusion of mortgage information on Certificate of Land Use Rights (the “Certificate”), corporate income tax incentives for newly established small and medium-sized enterprises, and an increase in reduction based on family circumstances for taxpayers and their dependents. This article provides a concise overview to help readers promptly grasp these key issue

01 July 2025 is a significant milestone marking considerable changes in the Vietnamese legal system. A series of new laws have been enacted, amended, supplemented, and provided with detailed guidance, spanning numerous legal fields. This article summarizes several prominent policies to help readers promptly grasp the new regulations and ensure effective legal compliance.