The 15th National Assembly recently adopted nine new laws, including significant reforms in education, taxation, labor, advertising, energy, chemicals, and state-owned enterprise management. The laws will take effect on January 1, 2026, with the exception of two.

Law on Teachers

The Law on Teachers aims to comprehensively define the legal position, rights, and obligations of teachers nationwide. The law, which was adopted by the National Assembly on June 16, comprises nine chapters and 42 articles. It establishes teachers as members of a specific profession with equivalent standards, rights, and duties, rather than just contract employees.

Key Provisions

• Teachers’ salaries will be placed at the highest level within the administrative and public-service pay tables. • The law introduces allowances for hardship areas, housing, training, periodic health checks, and incentives to attract high-quality personnel. • The law merges the previous twin systems of ‘professional-title ranks’ and ‘professional standards’ into a single structure linking titles with competency standards.

Revised Law on Chemicals

The revised Law on Chemicals was adopted by the National Assembly on June 14. The law comprises seven chapters and 48 articles and will take effect on January 1, 2026. The new law overhauls the 2007 Chemical Law and introduces fresh provisions for managing chemicals throughout their entire life cycle.

Key Provisions

• The law contains provisions for formulating policies to develop the chemical industry into a modern, foundational sector. • The law introduces measures to control hazardous chemicals contained in products. • The law aims to increase decentralisation and delegation of powers, simplify administrative procedures, and maximise the application of information technology.

Law on Employment

The Law on Employment was adopted by the National Assembly on June 16. The law comprises eight chapters and 55 articles and will take effect on January 1, 2026. The statute embodies the Party’s policy to perfect the institutional framework and remove bottlenecks in the labor market.

Key Provisions

• The law ensures job-creation support, labor registration, the labor-market information system, skills development, employment services, and unemployment insurance. • The law applies to every Vietnamese citizen aged at least 15 years old who is able and willing to work. • The law revises outdated rules and adds measures to institutionalise four breakthrough resolutions – the ‘four pillars’ guiding the country into a new era.

Law on Special Consumption Tax

The revised Law on Special Consumption Tax was adopted by the National Assembly on June 16. The law comprises four chapters and 11 articles and will enter into force on January 1, 2026. The revised law introduces several important changes, including broader scope and rate adjustments.

Key Provisions

• The law adds soft drinks with sugar content above five grammes per 100 millilitres to the list of taxable items. • The law introduces tax on air conditioners with a capacity from 24,001 to 90,000 BTU. • The law exempts goods produced or processed for direct export or sold under entrustment for export.

Law on Advertising

The Law on Advertising was amended and supplemented by the National Assembly on June 16. The law comprises three articles and will take effect on January 1, 2026. The revised law introduces measures to tighten online ads and enhance transparency.

Key Provisions

• The law authorises the Government to issue detailed regulations and guidance on emerging and rapidly evolving matters. • The law minimises new administrative procedures and facilitates citizens and businesses. • The law modernises advertising management practices, especially for online and cross-border campaigns.

Law on Management and Investment of State Capital in Enterprises

The Law on Management and Investment of State Capital in Enterprises was adopted by the National Assembly on June 16. The law comprises eight chapters and 59 articles and will take effect on August 1, 2025. The statute governs the State’s investment of capital in enterprises and the management of that capital once invested.

Key Provisions

• The law introduces measures to increase enterprise autonomy and clarify responsibilities. • The law reduces administrative procedures and supports innovation and digital transformation in the State-owned sector. • The law provides a legal foundation for the investment and capital-management activities of political organisations, the Việt Nam Fatherland Front, and its member groups.

Law on Corporate Income Tax

The Law on Corporate Income Tax was adopted by the National Assembly on June 16. The law comprises four chapters and 20 articles and will take effect on October 1, 2025. The statute translates Party and Government directions on tax reform into binding regulations.

Key Provisions

• The law clarifies the definition of taxpayers and taxable income. • The law revises the list of tax-exempt income and refines rules on tax periods. • The law introduces targeted incentives to encourage technological innovation, sustainable development, and regional development priorities.

Law on Economical and Efficient Use of Energy

The amendment to the Law on Economical and Efficient Use of Energy was adopted by the National Assembly on June 14. The law comprises two articles and will take effect on January 1, 2026. The revision centres on four policy areas.

Key Provisions

• The law strengthens State management by sharpening regulations on planning, inspection, and enforcement. • The law supports the growth of energy-efficiency consulting, energy auditing, and workforce training. • The law introduces incentive policies and financial instruments to encourage investment in energy-saving projects and technologies.

Law on State Budget

The State Budget Law was adopted by the National Assembly on June 16. The law comprises seven chapters and 79 articles and will apply from the 2026 budget year. The law restructures the division of revenue sources and spending responsibilities.

Key Provisions

• The law increases the autonomy of local budgets and maintains the leading role of the central budget. • The law enhances parliamentary and People’s Council oversight and simplifies budgetary procedures. • The law promotes transparency, thrift, and accountability.

These nine laws represent a significant step towards institutionalising the Party’s guidelines and policies in various sectors. They are expected to have a positive impact on the country’s development and improvement in governance. Key highlights of these laws include:

* Teachers will be recognized as members of a specific profession with equivalent standards, rights, and duties. * The revised Law on Chemicals introduces measures to control hazardous chemicals and increase decentralisation. * The Law on Employment ensures job-creation support, labor registration, and the labor-market information system. * The Law on Special Consumption Tax introduces tax on air conditioners and soft drinks with sugar content above five grammes per 100 millilitres. * The Law on Advertising tightens online ads and enhances transparency. * The Law on Management and Investment of State Capital in Enterprises increases enterprise autonomy and clarifies responsibilities. * The Law on Corporate Income Tax introduces targeted incentives to encourage technological innovation. * The Law on Economical and Efficient Use of Energy introduces incentive policies and financial instruments to encourage investment in energy-saving projects. * The State Budget Law increases the autonomy of local budgets and promotes transparency, thrift, and accountability. Overall, these laws represent a significant step towards institutionalising the Party’s guidelines and policies in various sectors, and are expected to have a positive impact on the country’s development and improvement in governance. By strengthening the legal framework and promoting transparency, these laws will help to create a more efficient and effective governance system.

“These laws are a significant step towards institutionalising the Party’s guidelines and policies in various sectors. They are expected to have a positive impact on the country’s development and improvement in governance.”

Key Takeaways

* The nine laws passed by the 15th National Assembly represent a significant step towards institutionalising the Party’s guidelines and policies in various sectors. * The laws are expected to have a positive impact on the country’s development and improvement in governance. * Key highlights of the laws include teachers being recognized as members of a specific profession, the revised Law on Chemicals introducing measures to control hazardous chemicals, and the Law on Corporate Income Tax introducing targeted incentives to encourage technological innovation. * The laws promote transparency, thrift, and accountability, and increase the autonomy of local budgets. * Overall, these laws represent a significant step towards creating a more efficient and effective governance system.

Impact of the Laws

The nine laws passed by the 15th National Assembly are expected to have a positive impact on the country’s development and improvement in governance. The laws will help to create a more efficient and effective governance system, promote transparency, thrift, and accountability, and increase the autonomy of local budgets. Long-term Benefits

* The laws will help to create a more efficient and effective governance system. * The laws will promote transparency, thrift, and accountability. * The laws will increase the autonomy of local budgets. * The laws will provide a framework for institutionalising the Party’s guidelines and policies in various sectors. * The laws will help to create a more sustainable and equitable economy. By implementing these laws, the country can expect to see significant improvements in governance, economic development, and social welfare. Overall, the laws represent a significant step towards creating a more efficient and effective governance system, and are expected to have a positive impact on the country’s development and improvement in governance.

Implementation and Challenges

The implementation of the nine laws passed by the 15th National Assembly will require careful planning and coordination. Key challenges include ensuring transparency, thrift, and accountability, and increasing the autonomy of local budgets. Implementation Strategies

* Ensure transparency, thrift, and accountability in the implementation of the laws. * Increase the autonomy of local budgets and promote decentralisation. * Provide training and capacity-building programs for officials and stakeholders. * Establish a clear and efficient mechanism for monitoring and evaluation. * Foster a culture of compliance and cooperation among stakeholders. By implementing these strategies, the country can ensure a smooth and effective implementation of the laws, and achieve the desired outcomes. Overall, the laws represent a significant step towards creating a more efficient and effective governance system, and are expected to have a positive impact on the country’s development and improvement in governance.

“The implementation of these laws will require careful planning and coordination. Ensuring transparency, thrift, and accountability, and increasing the autonomy of local budgets will be key challenges.”

Conclusion

The nine laws passed by the 15th National Assembly represent a significant step towards institutionalising the Party’s guidelines and policies in various sectors. The laws are expected to have a positive impact on the country’s development and improvement in governance, and will help to create a more efficient and effective governance system. Key Takeaways

* The nine laws passed by the 15th National Assembly represent a significant step towards institutionalising the Party’s guidelines and policies in various sectors. * The laws are expected to have a positive impact on the country’s development and improvement in governance. * Key highlights of the laws include teachers being recognized as members of a specific profession, the revised Law on Chemicals introducing measures to control hazardous chemicals, and the Law on Corporate Income Tax introducing targeted incentives to encourage technological innovation. * The laws promote transparency, thrift, and accountability, and increase the autonomy of local budgets. * Overall, these laws represent a significant step towards creating a more efficient and effective governance system. By implementing these laws, the country can expect to see significant improvements in governance, economic development, and social welfare. Overall, the laws represent a significant step towards creating a more efficient and effective governance system, and are expected to have a positive impact on the country’s development and improvement in governance.

“The laws represent a significant step towards creating a more efficient and effective governance system, and are expected to have a positive impact on the country’s development and improvement in governance.”

Call to Action

The implementation of the nine laws passed by the 15th National Assembly will require careful planning and coordination. Key stakeholders should work together to ensure a smooth and effective implementation of the laws, and achieve the desired outcomes. Key Actions

* Ensure transparency, thrift, and accountability in the implementation of the laws. * Increase the autonomy of local budgets and promote decentralisation. * Provide training and capacity-building programs for officials and stakeholders. * Establish a clear and efficient mechanism for monitoring and evaluation. * Foster a culture of compliance and cooperation among stakeholders. By taking these actions, key stakeholders can help ensure a successful implementation of the laws, and achieve the desired outcomes. Overall, the laws represent a significant step towards creating a more efficient and effective governance system, and are expected to have a positive impact on the country’s development and improvement in governance.

“The implementation of these laws will require careful planning and coordination.