6 Significant recent legal developments

In the context of Vietnam's ever-evolving business and legal environment, staying updated on new regulations is a key factor for enterprises, especially foreign investors, to ensure compliance and efficient operations. To assist you in grasping these important changes in a timely manner, we have compiled and introduced the most noteworthy new points across various fields, from the Enterprise Law, Labor Law, and Taxation to regulations on e-identification and changes in administrative boundaries. The following contents will delve into each specific change, providing you with a comprehensive and detailed overview, enabling you to make appropriate adjustments to your business strategy.
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Content:

  1. Amended Law on Enterprises 2025 (amending and supplementing several provisions of the Law on Enterprises 2020, as amended in 2022)
  2. Law on Social Insurance 2024 and Decree 158/2025/ND-CP guiding mandatory social insurance
  3. Law on Value-Added Tax (VAT) 2024 and Decree 181/2025/ND-CP guiding VAT Law
  4. Decree 219/2025/ND-CP on foreign employees working in Vietnam
  5. Level-2 electronic identification for foreigners and electronic identification for enterprises under Decree No. 69/2024/ND-CP
  6. Changes in administrative boundaries from 01 July 2025