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| The Law on Tax Administration has been comprehensively amended to thoroughly reform tax administration, shifting from a "management" mindset to a "service" mindset. |
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In the final days of 2025, a series of resolutions of the National Assembly were signed and promulgated by National Assembly Chairman Tran Thanh Man . Although they are resolutions, they contain strong and groundbreaking policies that surpass current laws – expected to immediately remove institutional "bottlenecks" to unlock all resources for new development goals.
First, we must mention a resolution that has had a profound impact on social life: the Resolution stipulating a number of mechanisms and policies to remove difficulties and obstacles in the organization and implementation of the Land Law.
The fact that the National Assembly accepted the proposal to issue a resolution regulating many policies different from the law – a law that requires discussion over four sessions of the National Assembly before it can be passed – shows the urgency of the issue and also demonstrates the flexibility of both the executive and legislative branches.
The addition of three cases in which the state can reclaim land for socio -economic development in the national and public interest (including land reclamation for projects in free trade zones and international financial centers) aims to institutionalize the spirit of Resolution No. 69-NQ/TW. Furthermore, a land price table will be applied instead of specific land prices, aiming to stabilize market land prices and promote production and business activities.
- Deputy Prime Minister Ho Quoc Dung
To ensure the new policy is quickly implemented, Deputy Prime Minister Tran Hong Ha chaired a meeting with ministries, agencies, and real estate business associations regarding the draft decrees guiding the implementation of this Resolution.
According to information from the Director of the Land Management Department (Ministry of Agriculture and Environment), the draft Decree has specified 9 cases for applying land price tables under the 2024 Land Law, clarifying previously unclear cases such as extending land use periods, adjusting planning, and changing land use forms; 8 cases where both land price tables and land price adjustment coefficients are applied simultaneously, instead of only applying specific land prices as before; and new cases have been added (bidding for land-use projects, determining the value of land funds for BT contract payments).
Another example worth mentioning is the Resolution on piloting a number of specific mechanisms and policies for implementing large and important projects in the capital city, which includes provisions on decentralization and delegation of power that are even more significant than the new Capital City Law that came into effect at the beginning of 2025.
The National Assembly's resolution amending and supplementing several articles of Resolution No. 98/2023/QH15 on piloting some specific mechanisms and policies for the development of Ho Chi Minh City was issued to build and develop this city into the largest megacity in Southeast Asia, with the position and role of a leading engine, nucleus, and driving force for growth in the Southeast and Southwest regions and the whole country.
Besides the three resolutions mentioned above, there are also five resolutions containing legal norms and 51 laws passed by the National Assembly, including many new policies that institutionalize the resolutions issued by the Politburo in 2025, covering everything from growth models to social security.
In particular, Resolutions 57-NQ/TW, 59-NQ/TW, 66-NQ/TW, and 68-NQ/TW are considered the "four pillars" to help Vietnam take off and realize its aspiration for rapid and sustainable development in the new era.
To institutionalize these important resolutions, a series of laws have been amended, supplemented, and newly enacted. Among them, the Law on Artificial Intelligence was promulgated to meet the urgent need to institutionalize the Party's guidelines and policies and create a legal framework for a specialized technology field with profound impacts on socio-economic life, security, and human rights.
The final session of the term alone discussed and passed 51 laws and 8 normative resolutions (accounting for nearly 30% of the total number of laws and normative resolutions issued during the entire term). The laws and resolutions passed continue to institutionalize the Party's new policies and resolutions, promptly meeting practical requirements and creating a modern legal framework for the new development phase: promoting socio-economic development, ensuring national defense, security, and foreign relations, according to the assessment of the National Assembly Standing Committee.
According to the assessment of the National Assembly Standing Committee, the laws and resolutions passed at the Tenth Session of the 15th National Assembly create a clear legal basis, remove institutional bottlenecks and obstacles in the fields of education and health; promote science and technology, digital transformation, green transformation, and energy development.
This also includes building a legal framework for new fields such as artificial intelligence and e-commerce; removing bottlenecks in the implementation of the Land Law and related areas; judicial reform, prevention and control of corruption, waste, and negative practices; managing and developing the press in the context of strong digital transformation; disaster prevention, mitigation, and relief efforts, etc.
Looking back on the entire term, the Chairman of the National Assembly summarized: “The National Assembly has enacted many important laws on perfecting the socialist rule of law; streamlining the organizational structure and rearranging administrative units; combating corruption, waste, and negative practices; especially in the fields of finance and budget, culture and society, health and education, ensuring social security; resources and environment; science and technology; innovation and digital transformation; national defense and security, foreign affairs, and international integration…, creating an important foundation for our country to enter a new era of development.”
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In its final session of 2025, the Standing Committee of the National Assembly set out its work program for the entire new year and prepared for the first session of the next National Assembly term.
While the workload for both the Standing Committee of the National Assembly and the National Assembly itself may not be as "exceptionally large" in the new year as it was in the final year of their term, the demand for double-digit growth and ushering the country into a new era of development still requires significant institutional improvements.
The "bottleneck" in land policy has been resolved, but the real estate and housing market remains riddled with shortcomings. Therefore, instead of amending and supplementing a few articles, the Ministry of Construction has submitted a proposal to the Government requesting a comprehensive revision of the Law amending and supplementing a number of articles of the Law on Real Estate Business and the Law amending and supplementing a number of articles of the Law on Housing.
To make comprehensive revisions, Deputy Prime Minister Ho Quoc Dung proposed postponing the submission of the two aforementioned laws to the National Assembly, from the first session to the second session of the 16th National Assembly (October 2026).
Regarding the very important issue with significant socio-economic impact, namely the adjustment of the National Land Use Planning 2021-2030, with a vision to 2050, the Standing Committee of the National Assembly concluded that it will be submitted to the National Assembly after the completion of the merger and reorganization of administrative units.
The Planning Law, the Urban and Rural Planning Law have both been amended and supplemented, the National Assembly has also approved the adjustment of the National Master Plan, and the merger and reorganization of provincial-level administrative units have been completed. Therefore, the Secretary General of the National Assembly and Head of the National Assembly Office, Le Quang Manh, requested the Government to direct thorough preparation of that content.
"Currently, the Ministry of Agriculture and Environment has basically prepared and ensured the necessary conditions. The Government requests to submit the proposal to the National Assembly in the second phase of the first session, which is around May 2026," Deputy Prime Minister Ho Quoc Dung responded during the 2025 year-end meeting of the National Assembly Standing Committee.
Another important item being prepared by the Government is the Draft Resolution of the Standing Committee of the National Assembly stipulating the principles, criteria, and allocation norms for public investment capital from the state budget for the period 2026-2030. According to the Government, this is necessary and urgent so that ministries, central agencies, and localities can promptly develop their medium-term public investment plans for the period 2026-2030.
Overall, legislative work in the new year, even in its initial planning stages, is quite extensive. Besides laws on housing and real estate business, laws on environmental protection taxes, asset auctions, public debt management, and oil and gas will also be amended. All of this aims to realize the goal of rapid and sustainable national development, initially focusing on double-digit growth by 2026.
Source: https://baodautu.vn/quyet-sach-dot-pha-tao-da-tang-truong-moi-d480285.html









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