Law consulting

Business households that have paid value-added tax and personal income tax for business activities but have actual revenue generated in the year from 500 million VND or less shall carry out compensation, refund, refund cum budget revenue compensation according to regulations. Photo: Hai Nguyen

How to handle tax, late payment fees, and overpaid fines of business households

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Reader hongvanxxx@gmail asks: How is the handling of tax, late payment fees, and overpaid fines of business households handled?

Regulations on 5 years of working experience when receiving civil servant positions for village heads

Regulations on 5 years of working experience when receiving civil servant positions for village heads

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According to the Ministry of Home Affairs, Article 13 of Decree 170/2025/ND-CP stipulates the subjects to be recruited as civil servants.

Business households that are subject to business registration according to the provisions of law on business registration shall carry out procedures for temporary suspension of business operations according to the provisions of Decree No. 168/2025/ND-CP. Photo: Luc Giang

How do business households temporarily suspend or terminate operations?

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Reader ngocmaixxx@gmail asks: How do business households temporarily suspend or terminate operations according to new regulations?

In case of selling goods and providing services in installment and deferred payment methods, it is one-time payment for selling goods and services, revenue does not include installment interest or deferred interest. Photo: Ha Vy

How to determine revenue to calculate personal income tax for business households

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Reader phạmthaixxx@gmail. com asks: How is the method of determining revenue to calculate personal income tax for business households regulated?

Regulations on civil servant recruitment from July 1, 2026

Public employee recruitment from July 1st, 2026, what's new

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Public employee recruitment from July 1, 2026 will be carried out through competitive examination or selection, and at the same time supplement the mechanism for receiving some special subjects into public employees.

In case the labor contract stipulates hourly salary, the monthly salary is equal to the hourly salary multiplied by the number of working hours in the month according to the labor contract to serve as the basis for social insurance payment. Photo: Nam Duong

Salary used as the basis for social insurance contributions of part-time employees

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A reader with email trongtuanxx@gmail.com asked: For people who do not work full-time, what is the salary used as the basis for compulsory social insurance contributions?

The salary of State-owned enterprise leaders can be up to 320 million VND/month. Graphics: Thanh Binh

State-owned enterprise leaders can receive a maximum of 320 million VND/month

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Decree No. 248 stipulates new regulations on salaries for state-owned enterprise leaders and basic salaries for enterprise leaders.

The benefit for a day of rest and recovery after illness is 30% of the reference level. Photo: Nam Duong

New level of benefits for a day of rest, recovery after illness

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Readers with email in18xx@gmail.com What is the benefit level for a day of rest and recovery after illness according to the new regulations?

The health insurance medical examination and treatment contract shall be temporarily suspended in whole or part in cases where the medical examination and treatment facility is completely or partially suspended according to the decision of the competent authority. Photo: Nam Duong

Cases where health insurance examination and treatment contracts must be suspended

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A reader with email cong quanxxx@gmail.com asked: In which cases should the health insurance contract for medical examination and treatment be temporarily suspended?

In case of interruption of health insurance participation within 90 days, it is counted as the continuous period of health insurance participation. Photo: Nam Duong

Cases eligible for benefits such as participating in health insurance for 5 consecutive years

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A reader with email letaxxx@gmail.com asked: In which cases is it eligible to receive the same benefits as participating in health insurance for 5 consecutive years?

For public vocational training institutions and public higher education institutions, teacher recruitment is carried out by the head of the educational institution. Photo: Van Trang

Authority to recruit teachers from 2026

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A reader with email lemaixxx@gmail.com asked: How is the authority to recruit teachers regulated?

Commune-level health workers will be given a 100% vocational allowance increase

Commune-level health workers will be given a 100% vocational allowance increase

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Resolution 72-NQ/TW clearly states the need for special incentives for medical staff directly working at commune-level health stations and preventive health facilities.

Fire prevention, fire fighting, rescue training institutions with the authority to train fire prevention, fire fighting, rescue and relief workers for those assigned to conduct fire prevention and fighting inspections at facilities in Group 1, Appendix II attached to Decree No. 105/2025/ND-CP. Photo: Nam Duong

Authority to train and foster fire prevention and fighting skills

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A reader with email lequanxxx@gmail.com asked: How is the authority to train and foster fire prevention and fighting professional skills regulated?

The beneficiaries of the policy of attracting and valuing teachers include: Highly qualified people, talented people, people with special abilities, people with high vocational skills. Photo: Chan Phuc

Policy of attraction and promotion for teachers

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A reader with email buithuyxxx@gmail.com asked: How is the policy of attracting and valuing teachers regulated?

Waterway traffic police are allowed to stop vehicles for control when directly detecting or through professional technical equipment and vehicles detecting and recording signs of law violations. Photo: Van Duc

Cases where waterway traffic police are allowed to stop vehicles for control

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A reader with email lephanxxx@gmail.com asked: In which cases are waterway traffic police allowed to stop vehicles for control?

The waterway traffic police measured the alcohol concentration of the crew member. Photo: Le Son

Powers of waterway traffic police when patrolling and controlling

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A reader with email tuandatxxx@gmail.com asked: What authority does the waterway traffic police have when patrolling and controlling?

In case other cadres and civil servants are expected to be assigned to the position of Commander of the Commune-level Military Command (new), they do not have to carry out the recruitment and acceptance process for civil servants according to the provisions of the Law on Cadres and Civil Servants in 2025 but must meet the training standards according to the provisions of Article 26 of the Law on Militia and Self-Defense Forces in 2019. Photo: VGP

Regulations on the arrangement of the position of Commander of the Commune-level Military Command

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A reader with email levanxxx@gmail.com asked: How is the position of Commander of the (new) Commune-level Military Command arranged?

According to the official dispatch of the Ministry of Home Affairs, the recruitment of Deputy Commanders of Commune-level Military Commands is carried out like the recruitment of civil servants. Photo: VGP

Recruitment of Deputy Commander of the Commune-level Military Command as a civil servant

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A reader with email quangliemxxx@gmail.com asked: What are the regulations on the recruitment of Deputy Commanders of Commune-level Military Commands?

Teacher mobilization is carried out in cases of teacher arrangement due to rearrangement of educational institutions or resolving the situation of surplus and shortage of teachers. Photo: Dinh Trong

Regulations on teacher mobilization from 2026

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A reader with email thuyngocxxx@gmail.com asked: How is teacher mobilization regulated?

Regulations on receiving salaries under labor contracts. Graphics: Huong Giang

The Ministry of Home Affairs responds to the salary according to the agreement in the contract

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The Ministry of Home Affairs responds to the regulations on salary allocation according to the agreement in the contract.