Regulations on conditions for surrogacy for humanitarian purposes
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| Illustration photo: Dinh Hang/VNA |
The Government issued Decree No. 207/2025/ND-CP dated July 15, 2025, regulating childbirth using assisted reproductive techniques and conditions for surrogacy for humanitarian purposes.
This Decree provides for the donation, receipt, use, storage, and deposit of sperm, eggs, and embryos; giving birth using assisted reproductive techniques; conditions, records, procedures, and authority permitting medical examination and treatment facilities to perform in vitro fertilization and surrogacy for humanitarian purposes; and conditions for surrogacy for humanitarian purposes.
The Decree stipulates that sperm, egg, and embryo donation in assisted reproductive technology must comply with the principle that donations can only be made at a facility licensed to store sperm, eggs, and embryos.
Donated sperm, eggs, and embryos are used for only one woman or couple to produce a child. Donation and receipt of sperm and embryos are carried out anonymously between the donor and recipient.
Assisted reproductive technology is only performed for infertile couples or those with medical indications and single women who wish to do so.
Couples requesting surrogacy, surrogate mothers, and children born through surrogacy for humanitarian purposes are guaranteed privacy, personal secrets, family secrets, and are respected and protected by law.
This Decree comes into force from October 1, 2025.
New regulations on gold import and export
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| Buying and selling gold at Phu Quy gold shop. Photo: Tran Viet/VNA |
Decree No. 232/2025/ND-CP dated August 26, 2025 amending and supplementing a number of articles of Decree No. 24/2012/ND-CP dated April 3, 2012 of the Government on management of gold trading activities, including contents related to gold export and import.
Accordingly, Decree No. 232/2025/ND-CP amends and supplements Article 14 of Decree No. 24/2012/ND-CP in the direction of abolishing the State Bank's activities of "organizing the export of raw gold and importing raw gold to produce gold bars". This amendment and supplement is consistent with the direction of eliminating the state monopoly mechanism in the export of raw gold and import of raw gold to produce gold bars.
In addition, Decree No. 232/2025/ND-CP also supplements Clause 1, Article 14 on the State Bank granting annual limits and licenses for each export, import of gold bars, and import of raw gold to enterprises and commercial banks specified in Article 11a of this Decree (enterprises and commercial banks licensed to produce gold bars).
The addition of this regulation is consistent with the direction in Notice No. 211-TB/VPTW on eliminating the monopoly mechanism for exporting raw gold and importing raw gold to produce gold bars in a controlled manner on the principle that the State still manages through licensing.
Decree No. 232/2025/ND-CP takes effect from October 10, 2025.
Global Minimum Tax Decree
The Government issued Decree No. 236/2025/ND-CP dated August 29, 2025 detailing a number of articles of Resolution No. 107/2023/QH15 dated November 29, 2023 of the National Assembly on the application of additional corporate income tax under the provisions on preventing global tax base erosion (global minimum tax).
Decree No. 236/2025/ND-CP stipulates that the taxpayer is a constituent unit of a multinational corporation with annual revenue in the consolidated financial statements of the ultimate parent company for at least 2 years in the 4 consecutive years preceding the fiscal year determining tax liability equivalent to 750 million Euro (EUR) or more, excluding excluded cases. The constituent unit specified in this clause shall comply with the provisions of Clause 7, Article 3 of Resolution No. 107/2023/QH15.
In case a newly established multinational corporation has been in operation for less than 4 years prior to the fiscal year in which the tax liability is determined, if it has at least 2 years of annual revenue in the consolidated financial statements of the ultimate parent company equivalent to 750 million EUR or more, then the constituent unit of that multinational corporation is the taxpayer.
The Decree stipulates the amount of additional corporate income tax according to the provisions on global minimum tax to be paid to the central budget. The constituent unit is responsible for declaring and paying additional corporate income tax according to the provisions of the law on tax administration. The constituent unit is responsible for declaring and paying additional corporate income tax according to the provisions of the law on tax administration.
This Decree takes effect from October 15, 2025 and applies from fiscal year 2024.
Industry, profession; beneficiaries of industrial promotion policies
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| Processing pangasius fillet products for export at Sao Mai Group's factory in An Giang province. Photo: Vu Sinh/VNA |
Decree No. 235/2025/ND-CP of the Government amends and supplements a number of articles of Decree No. 45/2012/ND-CP on industrial promotion. Including amendments and supplements to the subjects of application and the list of industries and occupations enjoying industrial promotion policies.
Decree No. 235/2025/ND-CP amends and supplements Clause 2, Article 1 on the subjects of application. Accordingly, the subjects of application include: Small and medium enterprises, cooperatives, cooperative unions, business households directly investing in industrial and handicraft production in communes, wards, and special zones of provinces; communes and special zones of centrally run cities; craft villages recognized by the People's Committee of the province (rural industrial establishments).
Industrial production establishments apply cleaner production, sustainable production and consumption; enterprises and cooperatives are investors in building industrial cluster infrastructure.
People's artisan, excellent artisan in the field of handicrafts.
Domestic and foreign organizations and individuals participate in management and implementation of industrial promotion service activities.
Decree No. 235/2025/ND-CP also amends and supplements Clause 1, Clause 3, Clause 4, Clause 7 of Article 4 of Decree No. 45/2012/ND-CP on the content of industrial promotion activities.
Decree No. 235/2025/ND-CP amends and supplements the list of industries and occupations eligible for industrial promotion policies. According to the new regulations, organizations and individuals investing in production in the following industries and occupations are eligible for industrial promotion policies:
Agricultural, forestry, fishery and food processing industry.
Industry serves consumption and export, replacing imports.
Chemical industry serving agriculture; production of construction materials saving mineral resources; biotechnology, environmental industry, industries converting from green industry, low-carbon and emission reduction industry, environmentally friendly energy industry.
Mechanical industry; supporting industry; textile, garment, leather and footwear industry; high-tech, clean industry, low energy consumption, high added value, sustainable development.
Local handicrafts and small-scale industries need to be preserved and developed.
Apply cleaner production, sustainable production and consumption; environmental treatment in industrial clusters and rural industrial establishments.
Application of information technology, digital transformation.
Decree 235/2025/ND-CP of the Government takes effect on October 15, 2025.
According to VNA
Source: https://baokhanhhoa.vn/xa-hoi/202510/nhung-chinh-sach-moi-noi-bat-co-hieu-luc-tu-thang-102025-ab321f9/
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