HANOI DEPARTMENT OF JUSTICE
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In order to help customers quickly grasp new policy changes and new legal provisions, and avoid legal risks in production and operation activities and daily life, TLK Law Firm provides customers with a summary of new policy content. Timely update policies and legal documents in the fields of Civil law, Enterprise, Investment, Tax, Labor, Finance, Customs, Business - Trade, etc.

Hopefully, the updated contents below of TLK can help customers quickly grasp certain changes in national policies and laws. If customers want to know more and obtain other consulting content on Legal, Accounting - Tax, Finance, etc., please contact TLK Law Firm for timely support.

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NEW MINIMUM WAGE APPLICABLE TO EMPLOYEES FROM 01 JANUARY 2026

On 10 November 2025, the Government promulgated Decree No. 293/2025/NĐ-CP prescribing the minimum wage applicable to employees working under labour contracts. This Decree shall take effect on 01 January 2026 and replaces Decree No. 74/2024/NĐ-CP.

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SUBJECTS EXEMPTED FROM AGRICULTURAL LAND USE TAX FROM 01/01/2026

On 06/11/2025, the Government issued Decree 292/2025/ND-CP guiding Resolution 216/2025/QH15 on extending the period of exemption from agricultural land use tax.

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ENVIRONMENTAL PROTECTION TAX RATES FOR GASOLINE, OIL, AND GREAS IN 2026

According to Article 1 of Resolution 60/2024/UBTVQH 15, the environmental protection tax rates for gasoline and oil applied in 2025 are as follows:

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04 CASES OF DEATH SENTENCES BEING EXECUTED FROM NOVEMBER 15, 2025

On September 23, 2025, the Chief Justice of the Supreme People's Court, the Chief Prosecutor of the Supreme People's Procuracy, the Minister of Public Security, and the Minister of National Defense jointly issued Circular 02/2025/TTLT-TANDTC-VKSNDTC-BCA-BQP stipulating a number of procedures for reviewing death sentences before execution.

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 REGULATIONS ON THE TIME LIMIT FOR ISSUING PROFESSIONAL CERTIFICATES ON BIDDING

On October 31, 2025, the Minister of Finance issued Circular 105/2025/TT-BTC amending Circular 02/2024/TT-BKHĐT regulating training activities, knowledge improvement and examination, granting and revoking professional certificates on bidding by the Minister.

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