Law Digest 2026

April

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Investment

This decree, which entered into effect on April 3, 2026, provides detailed guidance on several provisions of the Law on Investment 2025 (No. 143/2025/QH15) and replaces Chapter VI of Decree No. 31/2021/ND-CP. It aims to streamline procedures, enhance flexibility for Vietnamese investors, and strengthen state management of outbound investments for business purposes.

Key Highlights

Scope and applicability

• The decree details procedures for outward investment registration, project implementation, and state management.
• It excludes (i) securities investments or investments through foreign funds/intermediaries, and (ii) oil and gas sector activities.
• It applies to Vietnamese investors (enterprises, cooperatives, credit institutions, households, and Vietnamese citizens) and relevant state agencies.

Outward investment capital

• Sources include equity, domestic loans transferred abroad, retained overseas profits, foreign currency, VND (per forex rules), machinery/equipment, intellectual property, shares/capital contributions, and other lawful assets.
• Capital can be used for contributions, loans to overseas entities, share purchases, or guarantees.
• Recovered capital remitted back to Vietnam does not count toward the registered outward investment limit.
• New flexibility: Investors may use overseas shares/profits or domestic projects for share/capital contribution swaps (subject to market valuation, tax, anti-money laundering, and other compliance rules).
• The VND equivalent of capital is calculated at the licensed bank’s foreign exchange selling rate.

Conditions for outward investment

• The investment must comply with investment principles, not fall under prohibited sectors, and meet conditional sector requirements.
• It requires a valid investment decision and tax clearance certificate (not older than three months).
• Additional conditions apply to entities with a more than 50% foreign ownership (e.g. use own equity, proven profitability).

Registration certificate

• Content includes project code, investor details, objectives, location, capital, forms of investment, timeline, and incentives (if any).
• There are exemptions from registration for certain low-value or low-risk projects (threshold-based approach introduced).
• Online submission is encouraged via the National Investment Information System.

Procedures and administration

• Clear timelines, responsibilities for dossier handling, supplementation (maximum of two months from the date the authorities request additional documents), and online processing.
• Project codes are standardized for management.
• There are special rules for state-owned enterprises’ investment decisions.
• Reporting regime, forex registration, and capital transfer rules have been clarified.
• Includes support measures for outward investment activities.

Transitional provisions

• Ongoing investments under prior regulations continue but must comply with the new rules where applicable.

Practical Implications for Investors

• More flexibility in capital sources and share-swap mechanisms, facilitating M&A and asset exchanges.
• Streamlined procedures with greater emphasis on digital submissions and risk-based exemptions.
• Stronger compliance focuses on taxation, forex management, anti-evasion, and reporting.
• Businesses should review their outward investment strategies, be prepared for online procedures, and ensure robust documentation on the origin and recovery of capital.

Investors are advised to consult legal and tax professionals for project-specific applications, especially regarding forex transactions and conditional sectors.

Technology

The amendments aim to modernize the legal framework, promote innovation, strengthen domestic technological capacity, encourage technology commercialization, attract high-quality foreign direct investment (“FDI”), and develop a transparent science and technology market.

Key Highlights

Expanded definition and scope

• The scope of technology transfers now emphasizes activities linked to science, technology, and innovation for practical applications and creating new products, services, and production methods.
• Broader transferable objects, which now include designs, models, algorithms, software, data, quality management processes, and technical standards.
• New concepts introduced, such as green technology, strategic technology, advanced/new technologies, and contactless/digital transfer methods.

Rights of parties

• Transferees explicitly gain rights to improve, develop, and exploit transferred technology (subject to intellectual property laws).
• Clarifies the separation of rights: Ownership/right to use technology does not automatically include rights to products, machinery, or systems incorporating it (unless otherwise agreed).

Capital contribution by technology

• Organizations and individuals can now contribute technology as capital directly to entities (previously limited mainly to investment projects).
• Encourages valuation and legal ownership/use rights, particularly for domestically generated technologies.

Enhanced incentives

• Significant investment, tax, land, and credit incentives for FDI projects involving: technology transfers to Vietnamese entities; workforce training; and development of R&D, design, manufacturing, or application capabilities in Vietnam.
• Support for outward technology transfers and use of national innovation funds.

New flexible mechanisms

• Temporary technology transfers (for testing within a defined scope/time).
• Results-based transfers (payment/obligations linked to technical, economic, environmental outcomes).
• Controlled testing/sandbox approaches to minimize risks.

State management improvements

• Voluntary registration of technology transfer agreements is encouraged (to be considered for incentives and priority in the selection and direct assignment of science, technology, and innovation activities, registration is required).
• Strengthened appraisal for restricted/high-risk technologies.
• Greater role for provincial People’s Committees.
• Promotion of digital platforms for information disclosure and support networks (consultancy, exchanges, innovation centers).

Transitional provisions

Agreements signed before April 1, 2026 will continue under prior rules unless amended. Pending applications will generally follow the old law.

March

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Real Estate

The decree establishes a unified national information system and database for housing and the real estate market. It integrates data from major national databases (population, land, construction, tax, banking, etc.), eliminating redundant data collection and making real-time updates. This is a major change for Vietnam’s real estate sector, to fully digital, traceable management. Every housing unit and real estate product will receive a permanent unique electronic identification code, a digital “fingerprint” that is linked across the national database. The changes aim to reduce information asymmetry and fraud, strengthen market oversight and policy-making, and enable smoother property transactions. Highlights are provided below.

1. Real estate product electronic identification code

Definition: A unique string of up to 40 alphanumeric characters (uppercase A-Z, 0-9, hyphens only, no accents or special characters) is assigned to each individual property (apartment unit or standalone house) or floor areas in a construction project.

Structure of the code: The code is a combination of the following:

• • Land plot identification code
  • Project/construction information code
  • Location identification code (if applicable)
  • Sequential identifier code (8 characters for housing units; 6 characters for floor areas)

Code assignment:

• • The code is automatically generated by the national system.
  • Codes for housing projects are provided by the Provincial Department of Construction with the notification confirming that the housing meets the conditions for sale (especially for off plan/future housing).
  • Codes for floor areas in construction projects are provided with the approval of the feasibility study report.

2. Other related electronic identification codes

The decree also introduces codes for:

• • The management/operation of apartment building units.
  • Real estate brokerage practice certificates.
  • Individuals benefiting from housing support policies.

These codes are auto-generated and provided by the competent authorities (primarily the Provincial Departments of Construction).

3. Main Obligations

• • Provincial Departments of Construction: Collect, update, clean, and integrate local data into the national system; assign and attach codes at key project milestones; and ensure data accuracy and traceability (with full change history logs).
  • Project owners: Provide complete, accurate, and timely data on projects, transactions, inventory, and ownership (as required under Articles 15, 16, 18, and 19 of the Real Estate Business Law); and publicly disclose the required project and real estate information.
  • Real estate service providers and brokers: Submit employee and transaction data, and obtain and use electronic identification accounts.
  • All parties: Use electronic identification accounts for system access; ensure data is authentic (e.g. via digital signatures); and prohibit distortion, unauthorized access, misuse, or damage to data.

4. Data management and transparency requirements

• • Data must be legally sourced, accurate, up-to-date, and fully populated.
  • Integration occurs via standardized APIs (Appendix II) for real-time connection and sharing.
  • Public disclosure: Aggregated market information (e.g. transaction volumes, values, inventory) is published quarterly on government portals. Individual transaction details remain protected except for authorized state management purposes.
  • Security: There are strict rules on access, personal data protection, and prohibitions against unauthorized copying (especially by foreign entities without anonymization).

5. Prohibitions and enforcement

• • No distortion, damage, unauthorized possession, or destruction of system data.
  • No use of data for harassment, profiteering, or unauthorized disclosure.
  • Violations trigger legal liability (administrative, civil, or criminal, as applicable). The Ministry of Construction may publicly disclose violators on the system.

6. Notes

• • Existing data must be standardized and integrated into the new system by July 1, 2026.
  • Until the system is fully upgraded, certain reporting under the old Decree No. 94/2024/ND-CP may continue temporarily.

Stakeholders (project owners, developers, brokers, buyers, and local authorities) should review data submission processes immediately, ensuring readiness for code assignment and API integration. Non-compliance with data provision or accuracy requirements may delay project approvals or trigger penalties.

Corporate

The decree establishes clear procedures and practical measures for organizing and executing court decisions declaring an enterprise or cooperative bankrupt. It aims to ensure efficient, transparent, orderly, and lawful enforcement of bankruptcy declarations, including asset valuation and sale, coercive measures, and supervision of asset management and liquidation activities. This supports the overall goals of the new Bankruptcy and Rehabilitation Law, which entered into effect on March 1, 2026 in protecting creditors’ rights, maximizing asset recovery, and improving the business rehabilitation and exit environment in Vietnam.

1. Scope of application

The decree applies to the enforcement of court decisions declaring the bankruptcy of enterprises and cooperatives.

2. Key provisions

• • Procedures for enforcement: Details the process for issuing enforcement decisions (one enforcement decision per bankruptcy declaration by the head of the civil judgment enforcement agency), timelines, and coordination among relevant authorities.
  • Asset handling: Regulates valuation, the sale of assets, and the application of coercive measures to recover and distribute assets.
  • Supervision and roles: Provides for the supervision of activities by asset management officers, asset management and liquidation enterprises, courts, creditors, and the bankrupt entity. Clarifies the responsibilities of relevant agencies, including the State Treasury, credit institutions, social insurance agencies, property registration offices, tax authorities, police, and local People’s Committees.
  • Coordination: Requires relevant organizations and individuals to promptly implement requests, decisions, and proposals from civil judgment enforcement agencies, executors, asset management officers, and liquidation enterprises.

3. Transitional provisions

For bankruptcy enforcement cases already underway before March 1, 2026 and not yet completed, the process continues under the old Bankruptcy Law No. 51/2014/QH13, Decree No. 22/2015/ND-CP (as amended), and related joint circulars.

4. Practical impact

As one of the implementing decrees for the new Bankruptcy and Rehabilitation Law, this decree brings clearer, more detailed guidance on the post-declaration phase. It is expected to reduce delays, enhance transparency in asset liquidation and distribution, minimize disputes, and contribute to a more predictable and efficient bankruptcy regime aligned with international practices.

It is recommended that creditors, enterprises facing bankruptcy risks, asset management officers, liquidation enterprises, and legal practitioners carefully review the specific procedures, timelines, and coordination requirements in the decree to ensure proper compliance in future bankruptcy enforcement cases.

Tax

The circular, which took effect on its issuance date, provides detailed guidance on documentary requirements and procedures for corporate income tax (“CIT”). It covers deductible expenses, tax incentives, revenue recognition timing, obligations of foreign entities, overseas investment declarations, investment capital registration, and tax treatment of assets from science and technology development funds. It ensures the consistent and transparent application of the new CIT Law 2025. Entities should update their recordkeeping and declaration processes from the 2025 tax period to avoid issues during tax inspections.

1. Scope of application

The circular applies to domestic and foreign entities operating in Vietnam (including those without permanent establishments and engaging in e-commerce), organizations, and individuals involved in CIT-related matters.

2. Key provisions

• • Documentation for deductible expenses: The circular provides detailed documentation requirements for expenses that are listed under points b and c, Clause 1, Article 9 of the CIT Law 2025:
    • National defense and security: Internal decisions and written confirmation from a competent authority evidencing the entity’s participation in defense/security duties.
    • Party and political organizations: Establishment decisions and written funding requests or approved spending plans from the relevant internal organizations.
    • Vocational training: Employment contracts or internal policies authorizing training, management approval of participants, enrollment records, and completion certificates.
    • HIV/AIDS prevention: Internal regulations specifically addressing the entity’s HIV/AIDS workplace prevention program.
    • Donations: Signed confirmation records (Form 01/TNDN) with additional eligibility confirmation for certain beneficiary types (e.g. poor households, disaster victims). Donations to scientific research must also comply with Decree No. 320/2025/ND-CP dated December 15, 2025 (“Decree 320”).
    • Scientific research and digital transformation: Documentation per the applicable law on science, technology, innovation, and digital transformation, as well as Decree 320/2025/ND-CP.
    • Force majeure losses: Damage assessment records, inventory reconciliation, insurer indemnity claims, and third-party liability documents, where applicable.
    • Seconded personnel (special control credit institutions): Secondment decisions, acceptance letters, and relevant agreements between the parties.
    • Pre-revenue/non-period expenses: Requirements vary by subtype, such as bid costs, market research, start-up costs, destruction of damaged/obsolete goods or assets.
    • Public infrastructure contributions: Policy approval and investment decision or contract with the competent authorities.
    • Carbon reduction activities: Internal decision by a competent person and a formal project/scheme dossier.
    • State fund contributions: Governing Prime Ministerial/Government decisions and written contribution confirmations.
    • Informal purchases and agent purchases (Point c): Specific rules apply for purchases from farmers, waste collectors, and individuals below the VAT threshold (Form 02/TNDN required); cashless payment is mandatory for single transaction values of VND 5 million or more.
    • General Notes:
      • Documentation may be originals, certified copies, entity-sealed copies, or electronic copies.
      • Entities are responsible for retaining all documents for inspection or audit purposes.
      • Documents related to defense/security tasks are subject to State secrecy protection regulations.
  • Timing of revenue recognition
    • Domestic entities: For export goods, on the transfer/customs date; for air transport, on the service completion date; for construction, on the acceptance date; and for electricity/water, on the meter reading date.
    • Foreign entities: For capital transfers, on the date of contract effectiveness; for securities, on the transfer date; for derivatives, on the date of matching or expiration.
  • Other key guidance
    • Tax declaration for overseas investments: Follows Circular No. 80/2021/TT-BTC.
    • CIT for foreign entities without permanent establishments (Article 7): Deemed tax on revenue (e.g. 2% for construction/installation, 5% for services); detailed revenue definitions; exclusions for certain services.
    • Investment capital registration and updates: The tax authority must be notified via the tax finalization declaration.
    • Tax treatment of assets from science/technology funds: The remaining value is recognized as other income and subject to depreciation; reporting is via Form 03-6/TNDN.

3. Transitional provisions

• • For expenses incurred before the effective date of the new circular, if Circular No. 96/2015/TT-BTC has provided specific regulations on the conditions and supporting documents for such expenses to be deductible when calculating CIT, then the provisions of Circular No. 96/2015/TT-BTC will continue to apply for the 2025 CIT period.
  • New documentation rules apply to expenses not previously specified.
  • Certain payment and capital transfer rules align with Decree No. 320/2025/ND-CP.

Recommendation: Taxpayers, especially those with deductible expenses, tax incentives, foreign operations, or overseas investments, should review the detailed documentation requirements and attached forms immediately. Consult your tax adviser for specifics on their applicability for ongoing transactions.

February

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Advertisement

This decree, which entered into effect on February 15, 2026, replaces previous guiding regulations, including Decree No. 181/2013/ND-CP and Decree No. 70/2021/ND-CP, and introduces more comprehensive and stricter rules, particularly for advertising of special products/services, online/digital advertising, specialized advertising channels, and state management responsibilities. It applies to both domestic and foreign organizations/individuals involved in advertising activities in Vietnam.

Key highlights and new provisions

Requirements for special products and services: The decree lists 11 categories of special products and services for which there are strict requirements on advertising content. These include:

• Cosmetics
• Food (including health supplements)
• Medicines, medical devices, and related items

Specific mandatory information and prohibitions apply, such as:

• Cosmetics ads must include the product name, features, responsible entity, and international warnings. The ads are prohibited from containing images, uniforms, or names of doctors or pharmacists to imply medical effects.
• Ads for dietary and health supplements and medical nutrition must include specific language (details included in the decree), both written and verbal, although short ads (<15 seconds) are exempt from the verbal requirement, but the wording must be clearly displayed.

Online and digital advertising: The decree provides significant consumer protection updates:

• Non-fixed-position ads (pop-ups, overlays, etc.) must allow immediate closure for static images and a maximum of a 5-second wait for videos/animated content before the skip/close button appears.
• Prohibited: Fake or misleading close icons, multi-step closures, or deceptive designs.
• Platforms must enable easy reporting of violations, remove non-compliant ads within 24 hours of a request, and store ad records for three years.
• Annual reporting and contact notifications are required for online service providers (including foreign cross-border platforms).

Other notable regulations

The decree specifies:

• Requirements for licensing of specialized advertising programs and channels.
• Rules for network-connected advertising screens (cybersecurity compliance, no unauthorized data collection).
• Rules on advertising in films and on commune-level radio for national brands.
• Regulations for foreign advertising enterprises: Representative offices must follow existing rules (Decree No. 07/2016/ND-CP); cross-border platforms must declare server locations and prioritize cooperation.

Transitional arrangements: Existing permits/approvals under prior decrees remain valid until replaced or revoked. Pending applications follow the rules at the time of submission.

This decree continues the move toward modernizing Vietnam’s advertising framework, especially in the digital space, by enhancing users’ experience (e.g. anti-intrusive ads), transparency, and the accountability of platforms/advertisers.

Tax

This decree, which entered into effect on February 14, 2026, streamlines tax procedures, cuts compliance burdens, boosts transparency, and aligns with the 2024 Land Law by clarifying value added tax (“VAT”) and personal income tax (“PIT”) declaration periods, PIT finalization for multi-source income, land financial obligations (trigger dates, expanded calculations, faster notifications), and simplified forms. These changes support Vietnam’s administrative reform and digital tax transformation, reducing penalties and enabling faster, more predictable electronic compliance. Key amendments and highlights are provided below.

Tax declaration periods for VAT and PIT

• Taxpayers eligible for quarterly VAT declaration may opt to declare PIT quarterly.
• If a taxpayer declares quarterly but later fails to meet the conditions (e.g. revenue exceeds the threshold):
  • They must switch to monthly declaration from the next period; and
  • They are required to resubmit monthly declarations for prior quarters (if applicable) and calculate any late payment interest.
• Important relief: No administrative penalties for late submission of declarations due to the change in declaration period (exemption from fines for resubmitted forms).
• Practical impact: Reduces the penalty risk for small- and medium-sized enterprises and individuals in adjusting periods, encouraging voluntary corrections.

Finalization of PIT for residents with multiple income sources

• Residents with salary/wage income from two or more sources must submit finalization dossiers to the tax authority that manages the organization that paid the taxpayer the largest portion of their income in the year.
  • If the income from multiple sources are in equal amounts, the taxpayer can choose between them.
  • Tax authorities will automatically transfer incorrectly submitted dossiers via the national tax database system.
• Practical impact: This simplifies the process for employees with multiple jobs, freelancers, or expatriates, since it decreases the need to travel between tax offices by increasing electronic handling.

Land-related financial obligations

• The date of tax obligations arising from land-use fees/land rent follows Clause 3, Article 155 of the 2024 Land Law (i.e. the date of the land allocation decision or receipt by the competent authority of a valid application).
• The decree expands the types of cases where tax authorities have the authority to calculate and notify the taxpayer of the land rent/taxes, including land without decisions/contracts, supplementary amounts, or other land revenues.
• Shorter notification deadlines for land-related financial obligations: Seven days (organizations), five days (households/individuals), three days (PIT from real estate).
• The land authorities must provide missing data within five days.
• Practical impact: Faster processing, reduced disputes over timing, and better cash flow predictability—especially beneficial for real estate projects and land tenants.

Deadlines for payment of land rent and supplementary amounts

• First-time payment: Within 30 days of notification.
• From the second year onward: Option to pay once (by May 31) or in two installments (50% by May 31, remainder by October 31).
• Supplementary/adjusted amounts: Payable within 30 days of notification.
• Practical impact: Greater flexibility for cash flow management, particularly for industrial zone lessees or property developers.

Replacement of forms and transitional provisions

• Completely replaces Appendix I (list of tax declaration dossiers) and Appendix II (forms/samples) of Decree 126/2020.
• For the 2025 tax period (finalization in early 2026): Continue using old forms under Decree 126/2020 and Circular 80/2021/TT-BTC.
• New forms apply from 2026 declarations on, supporting e-filing and digital signatures.
• Significant reduction in required documents (e.g. scanned copies accepted; some appendices eliminated).
• Practical impact: Smooth transition—no immediate changes for 2025 filings; easier digital compliance starting in 2026.

Taxpayers should review their Q1/2026 declarations against the new rules, update their eTax/iHTKK systems from February 14, 2026, and consult their local tax authority for guidance on land-related cases. Businesses with land assets or multi-income employees will see the most immediate benefits.

January

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Data Privacy

Under the decree, which took effect on January 1, 2026, Vietnam moves from piloting implementation to the formal enforcement of the Law on Personal Data Protection, with stricter documentation and cross-border transfer requirements. Personal data protection is affirmed as an inviolable right, with all processing requiring lawful purposes and data subject to consent except where otherwise provided by law. Key highlights of the decree are summarized below.

Main focus areas

Data processing impact assessment procedures

• Cross-border data transfer requirements
• Data protection officer regulations
• Standardized reporting systems
• Inspection coordination mechanisms

Data classification

Basic personal data: Revised catalog with adjusted categories.

Sensitive personal data: Enhanced catalog requiring stricter protection measures.

Data subject rights

• Consent mechanisms:
  • Controllers must establish verifiable consent processes.
  • There must be a clear timeline for responding to consent withdrawal requests.
  • Procedures must align with processing
• Exercising of rights:
  • The decree specifies mandatory procedures for data access, rectification, and erasure of requests.

Sector-specific regulations

The decree lays out detailed requirements for:

• Financial and banking services (credit information)
• Big data processing operations
• AI and metaverse platforms
• Blockchain applications
• Cloud computing services

Data protection officers

• Requirements:
  • Assigned officers must have legal training and professional data protection skills.
  • There must be a minimum of three qualified personnel.
  • Responsibilities: The decree clearly defines their functions, duties, and organizational positioning.

Cross-border data transfers

• Requirements:
  • There must be binding legal agreements with foreign recipients that include protection commitments for Vietnamese data subjects.
  • Immediate notification of changes (partners, purposes, data types) to related parties.

These requirements present a significant compliance burden for multinationals and cloud service users with foreign servers.

Data processing service providers

• Licensing authority: Ministry of Public Security
• Eligibility requirements:
  • Appropriate infrastructure and technology systems
  • Satisfactory impact assessment results
  • Cross-border transfer assessment (if applicable)
  • Full legal compliance
• Grounds for revocation of certificate:
  • Dissolution or bankruptcy
  • Failure to remedy violations
  • Voluntary request
  • Certificates must be returned within five working days of revocation.

Breach notification

• Timeline: Must report within 72 hours of discovery.
• Documentation: Use standardized Form 10 (breach reports) and Form 02a (notifications).

Administrative procedures

• Impact assessment filing:
  • Deadline: Within 60 days of commencing data processing.
  • Submit to: Cybersecurity Department.
  • Standardized forms: 10 templates provided, eliminating documentation ambiguity.

Penalties

• Severe violations: Fines of up to 5% of total revenue from the preceding fiscal year for:
  • Serious cross-border transfer violations.
  • Large-scale data breaches.
  • Impact: Significantly enhanced deterrence compared to previous regulations.

Compliance roadmap

• Organizations should immediately:
  • Audit current data flows.
  • Update impact assessments using the decree’s templates.
  • Appoint or outsource qualified data protection officer personnel.
  • Establish 72-hour breach of response procedures.

Labor

This decree, which entered into effect on January 1, 2026, sets out the regulatory framework for using electronic employment contracts (“eContracts”). Key highlights are provided below.

Platform infrastructure

• National platform: The Ministry of Home Affairs manages centralized data and shared services nationwide.
• Information system for electronic transactions: Linked systems enabling contract creation, digital signing, storage, management, and authentication.

eContract provider technical requirements

• Digital signature software compliant with electronic transaction laws
• Security protocols and contingency plans
• Storage solutions maintaining data integrity with search functionality
• Identity verification per electronic identification provisions
• Consent confirmation mechanisms
• Contract authentication before ID assignment
• Format conversion capabilities
• Electronic transaction accounts (Article 46, Electronic Transactions Law)
• Employment reporting functionality
• Statistical and reporting capabilities
• Standard API connection to the national platform
• Information security compliance

Participant eligibility requirements

• Individuals: Valid citizen identity card, electronic identity, Level 2 electronic ID account, or passport; visa/visa exemption (foreigners)
• Organizations: Incorporation documents, registration certificates, legal representative’s valid ID
• All parties: Digital signatures and timestamping services
• eContract providers: Qualified system, biometric verification technology, business license for data message authentication

Contract execution

• Process:
• Create the contract, have the contract digitally signed with a timestamp, then authenticated.
• Authentication by the provider on a compliant platform.
• Assign an eContract unique ID within 24 hours of the final signature.
• Effectiveness: Upon final digital signature with timestamp and provider authentication (unless otherwise agreed).

Platform data management

• Collected data:
• Electronic contracts and amendments
• Converted contracts
• Essential contract content
• Employment utilization information
• Transaction logs (access, operations, timestamps, IDs, metadata)
• Data sources:
• eContract providers (automatic synchronization)
• Employers (direct platform updates)
• Provincial Home Affairs Departments
• National/sectoral databases
• Other legal sources

System connectivity

• Requirements:
• IT technical standards compliance
• Minimum Level 3 information security
• Written agreement with the Ministry of Home Affairs
• Grounds for refusal/suspension:
• Security requirement failures
• Unauthorized access or data manipulation
• Data protection violations

Rights and responsibilities

• Employers
• Rights: Platform access, data management, reporting functionality.
• Responsibilities: Execute contracts per the decree, maintain data security, provide employee support, report security risks, and comply with data protection laws.
• Employees
• Rights: Platform access, contract verification, and data sharing.
• Responsibilities: Execute contracts per the decree, maintain account security, provide accurate information, and report risks.
• eContract providers
• Deliver ID-assigned contracts electronically.
• Maintain secure platform connections.
• Publicly disclose operations and fees.
• Ensure data integrity.
• Submit regular reports.
• Maintain archival compliance.
• Transfer data to the national platform upon termination.

Transitional provisions

• Existing eContracts: Continue under previous laws until expiration with equivalent validity.
• Ongoing contracts: Continue under previous laws unless the parties apply new provisions.

Provider systems: Must upgrade to integrate compliant digital signature capabilities.