π Tender Overview
In Resolution No. 247/NQ-CP, the Government commented on 11 draft laws and 01 Resolution expected to be submitted to the National Assembly. The Resolution clearly stated: In recent times, the work of building and perfecting institutions continues to be identified by the Government as a key and breakthrough task; Focus on removing difficulties, obstacles, bottlenecks, clearing resources, improving the investment and business environment and promoting socio-economic development. Ministries and ministerial-level agencies need to continue to thoroughly grasp and organize the strict implementation of the Resolution of the Third Conference of the 14th Party Central Committee and the direction of General Secretary and President To Lam, overcoming the situation of slow institutionalization, lack of strict implementation, and low efficiency. At this Government Meeting, the Government discussed and commented on 11 law projects and 01 Resolution expected to be submitted to the National Assembly, including: 4 law projects submitted by the Ministry of Finance: Law project to amend and supplement a number of articles of the Law on Corporate Income Tax and the Law on Non-Agricultural Land Use Tax; Law Project amending and supplementing a number of articles of the Law on Natural Resources Tax; Law Project amending and supplementing a number of articles of the Securities Law; Project Law amending and supplementing a number of articles of the Law on Accounting and Law on Independent Auditing. 3 law projects submitted by the Ministry of Home Affairs: Project Law amending and supplementing a number of articles of the Labor Code, Law on Archives, Law on Gender Equality, Law on Red Cross Activities and Law on Employment; Project Law amending and supplementing a number of articles of the Law on Social Insurance; Project on Law on Occupational Safety and Health (amended). 3 Law projects and Resolutions submitted by the Ministry of Public Security: Project on Law on Protection of important works related to national security; Project Law amending and supplementing a number of articles of the Law on Management and Use of Weapons, Explosives and Support Tools and the Law on Fire Prevention, Fighting and Rescue; Resolution of the National Assembly on specific mechanisms and policies to handle violations of law related to foreign-invested economy. 1 Law project submitted by the Ministry of Industry and Trade: Law project amending and supplementing a number of articles of the Electricity Law. 1 Law project submitted by the Ministry of Health: Law project amending and supplementing a number of articles of the Law on Children, Law on People with Disabilities, Law on Medical Examination and Treatment, Law on Pharmacy and Law on Prevention and Control of Harmful Effects of Alcohol. Research on tax incentive regulations Appropriate business import for businesses providing school and hospital meals Regarding the project Law amending and supplementing a number of articles of the Law on Corporate Income Tax and the Law on Non-Agricultural Land Use Tax, the Government requires the need to fully and promptly institutionalize Resolution 71-NQ/TW dated August 22, 2025 of the Politburo on breakthrough development of education and training; Resolution No. 21-NQ/TW dated July 28, 2026 of the Central Executive Committee, Session XIV on viewpoints and orientations for amending the Land Law and related laws; Ensure consistency and synchronization of this Law project with relevant laws, especially land law (Land Law), education law (Education Law, Vocational Education Law, Public Employees Law...) and other relevant legal regulations. In addition, the materialization of Resolution No. 21-NQ/TW also needs to be specific and synchronized in the Housing Law project, the Real Estate Business Law project and other related Law projects. For issues directly related to the financial obligations of organizations and individuals, the impact must be fully assessed, the regulations must be clear, transparent and feasible; Research appropriate corporate income tax incentives for businesses providing school and hospital meals. Tax mechanisms and policies must be simple and easy to apply. Review the effective date of the Law and draft documents detailing the implementation of the Law to ensure consistency, feasibility, and avoid legal gaps; Review drafting techniques, ensure consistency and synchronization to avoid duplication and overlap. Improve the management of state agencies over natural resources and minerals. Regarding the Law project amending and supplementing a number of articles of the Law on Natural Resources Tax, the Government requests to fully and promptly institutionalize the policies and guidelines in Resolution No. 10-NQ/TW dated February 12, 2022 of the Politburo on geology, minerals and industrial strategic orientation. mining; ensure the unity and uniformity of the legal system; Review the provisions of the Law project in accordance with the law on natural resources, geology, minerals (Law on Geology and Minerals) and relevant legal regulations. Review the regulations on taxable objects, taxable output, taxable prices, natural resource tax rates to ensure feasibility, efficiency, transparency, remove difficulties and obstacles in practice, in accordance with international practices and development trends; Promote decentralization, decentralization, reduce administrative procedures, improve the management of state agencies over natural resources and minerals. Synchronize the legal system to develop a safe and sustainable securities market. For the Law project amending and supplementing a number of articles of the Securities Law, the Government requires a thorough and comprehensive review of the amendments and supplements, ensuring full and timely institutionalization of the Party and governments policies.State pressure on capital market development; ensure the constitutionality, legality, unity, synchronization and feasibility of th