National Assembly passes 3 laws on notarization, planning and tax
On November 26, the National Assembly voted to pass three draft laws, including: Notary Law (amended); Law on Urban and Rural Planning; Law on Value Added Tax (amended).

The Law on Notarization (amended) has 8 chapters and 76 articles, regulating notaries, notary practice organizations, notary practice, notarization procedures and State management of notarization, effective from July 1, 2025.
The law clearly stipulates that notarized transactions are important transactions that require a high level of legal security and are prescribed by law or assigned by the Government to be notarized. The Ministry of Justice is responsible for reviewing, updating, and posting notarized and certified transactions on the Ministry of Justice's electronic information portal.

The Law on Urban and Rural Planning consists of 5 chapters and 59 articles, effective from July 1, 2025.
The Law regulates the urban and rural planning system; establishment, appraisal, approval, review, adjustment, organization and management of urban and rural planning; state management of urban and rural planning.
According to the provisions of this Law, urban areas are divided into 6 types including special type, type I, type II, type III, type IV and type V according to the provisions of law on urban classification.
The determination of standards and classification of urban administrative units and rural administrative units shall comply with the provisions of law on local government organization.
Based on the socio-economic development situation of each period, the Government shall submit to the National Assembly Standing Committee specific regulations on urban classification to ensure the development trends of green, smart, modern, sustainable and climate change-adaptive urban areas.
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The Law on Value Added Tax (amended) consists of 11 articles regulating taxable subjects, non-taxable subjects, taxpayers, basis and method of tax calculation, deduction and refund of value added tax, effective from July 1, 2025. Particularly, the regulation on the revenue level of business households and individuals who are non-taxable subjects in Clause 25, Article 5 of this Law takes effect from January 1, 2026.
During the working day, the National Assembly discussed in the hall the work reports of the Chief Justice of the Supreme People's Court and the Chief Prosecutor of the Supreme People's Procuracy; crime prevention and control and law violations; execution of judgments; corruption prevention and control in 2024; results of monitoring the settlement of voters' petitions sent to the 7th Session of the 15th National Assembly; results of receiving citizens, handling petitions and resolving citizens' complaints and denunciations in 2024.