On June 26, 2025, the National Assembly of Vietnam adopted Resolution No. 216/2025/QH15 to extend the duration of agricultural land use tax exemption through December 31, 2030. This policy extension reaffirms the government’s ongoing efforts to support the agricultural sector, ensure national food security, and promote rural development. Key Takeaways Tax Exemption Period Extended: The new resolution continues the full exemption from agricultural land use tax as stipulated under Resolution No. 55/2010/QH12, as amended in 2016 and 2020. The tax exemption, which was originally set to expire at the end of 2025, will now remain in effect until December 31, 2030. Scope of Exemption: The exemption applies to all types of land currently eligible under the existing legal framework for agricultural land use tax relief. This typically includes land used by households, cooperatives, and non-commercial organizations for agricultural production, aquaculture, salt-making, and reforestation. Effective Date: Resolution 216 will take effect on January 1, 2026. During the interim period, tax exemption remains valid under existing laws and resolutions until the end of 2025. Implementation Guidance to Follow: The government is tasked with issuing detailed guidance to ensure effective implementation of this extended exemption. Businesses, cooperatives, and individuals engaged in agricultural activities should monitor upcoming regulations and instructions from relevant ministries. Outlook Vietnam’s extension of agricultural land use tax exemption demonstrates a strong policy commitment to rural economic stability and environmental sustainability. For land users, the exemption represents meaningful financial relief that can be reinvested into modernizing farming techniques, improving land efficiency, or transitioning to sustainable practices. While the extension itself is automatic, it is recommended that agricultural land users and stakeholders review their land use documentation and tax profiles to ensure alignment with eligibility requirements. Future implementation regulations may also introduce new compliance obligations that should be tracked closely.

On July 4, 2025, Thailand’s Electronic Transactions Development Agency (ETDA) issued two significant notifications that introduce new compliance requirements for ride-hailing platforms operating in the country. The notifications formally designate these platforms as high-impact digital services under section 18(3) of the Royal Decree on Digital Platform Service Businesses and impose a comprehensive set of additional operational obligations. These measures are designed to address regulatory gaps and enhance oversight of digital platforms providing public passenger vehicle or motorcycle ride-hailing services. First, the Notification on the Designation of Ride-Hailing Platforms under section 18(3) formally designates all ride-hailing platforms that have notified the ETDA of their operations as high-impact digital platform services under section 18(3) of the royal decree. Unlike high-risk marketplace platforms, which are named individually, any ride-hailing platform that has notified the ETDA of its operations is automatically subject to these new requirements. Next, the Notification on Additional Obligations for Ride-Hailing Platforms imposes further obligations on ride-hailing platforms, supplementing the general requirements under section 21 of the royal decree. These notifications will come into force 90 days from their publication in the Government Gazette. New Compliance Obligations The new regulatory framework introduces a range of operational, technical, and reporting requirements for ride-hailing platforms, particularly concerning the issues described below. Vehicle and Driver Compliance Operators must: Ensure that all vehicles used on the platform are registered as public vehicles in accordance with Department of Land Transport requirements Verify all drivers hold valid public driving licenses Collect service fees in compliance with applicable fare regulations under the Vehicle Law Digital Platform Features and User Verification Operators must implement robust digital platform features for both drivers and riders, including: Comprehensive identity verification and confirmation processes for drivers and riders, utilizing both face-to-face and non-face-to-face methods, including biometric and digital ID checks Real-time GPS

Vietnam’s electric vehicle (EV) industry is experiencing rapid growth, driven by a strong wave of new legislation, strategic plans, and government incentives. The government’s clear commitment to electrification is attracting foreign investment, supporting advanced production, and reducing reliance on internal combustion engine (ICE) imports. Recent national strategies, sector regulations, and technical standards demonstrate a rare level of regulatory momentum in Southeast Asia, positioning Vietnam as a competitive player in the global EV supply chain and an attractive market for foreign investors. An overview of legal developments for the EV sector in Vietnam is presented below. National Action Program for Green Transportation A key driver of Vietnam’s EV growth has been the National Action Program for Green Transportation through 2050 stipulated in Decision No. 876/QD-TTg of the prime minister dated July 22, 2022. The National Action Program sets a detailed roadmap for the green energy transition in road transport. For the period 2022–2030, the focus is on promoting the manufacturing, assembly, import, and conversion of road motor vehicles to electric power, expanding the use of 100% E5 gasoline for road vehicles, developing charging infrastructure to meet the needs of residents and businesses, and encouraging both new and existing bus stations and rest stops to meet green criteria. For the period 2031–2050, the roadmap aims to gradually restrict and ultimately cease by 2040 the manufacturing, assembly, and import of fossil fuel-powered cars, motorcycles, and mopeds for domestic use. By 2050, the goal is for 100% of road motor vehicles and construction vehicles participating in traffic to use electricity or green energy, for all bus stations and rest stops to meet green criteria, and for all machinery and equipment for loading and unloading to transition from fossil fuels to electricity or green energy. The program also calls for the completion of nationwide

On July 9, 2025, Thailand issued a notification that introduces comprehensive operational requirements for digital platform service providers operating as goods marketplaces, effective December 31, 2025 (i.e., 180 days after its publication in the Government Gazette). The regulation’s official name is Notification of the Electronic Transactions Committee Re: Other Actions for Digital Platform Service Operators in the Category of Marketplace for Goods with Specific Characteristics under Section 18(2) of the Royal Decree on the Operation of Digital Platform Service Businesses that are Subject to Prior Notification B.E. 2565 (2022), B.E. 2568 (2025). Scope of Application The notification applies exclusively to goods marketplace operators formally designated by the Electronic Transactions Development Agency (ETDA), which on the same day designated 19 platforms that had previously notified the ETDA of their operations. The goods requiring enhanced oversight by these operators are limited to those regulated by the Thai Food and Drug Administration (FDA) and the Thai Industrial Standards Institute (TISI). Development from Earlier Draft An earlier draft of the notification had included a requirement for offshore platforms to establish a local entity, but this requirement was removed from the final notification. Key Obligations Despite the removal of the local entity requirement, the notification imposes a range of additional obligations on designated goods marketplace operators: Transparency. Operators must implement robust transparency measures, including clear, accessible, and understandable disclosures to users in Thai. These disclosures must cover all relevant terms and conditions, comprehensive product information, and complaint management procedures. Operators must also submit an annual compliance report to the ETDA within 60 days after the end of their accounting period, including statistics on regulated goods. Business user registration and identity verification. Before permitting the sale or advertisement of regulated goods, operators must collect and verify business user information, including contact details, identification documents, registration