I. Legal basis The 2025 Law on Special Consumption Tax II. How is the time for determination of special consumption tax calculated? Pursuant to Article 7 of the 2025 Law on Special Consumption Tax, the time at which the tax …
Pursuant to the new regulations, the land price list promulgated under the 2013 Land Law shall officially cease to be effective as of January 1, 2026. Instead, the land price list shall be formulated in accordance with the 2024 Land …
I. Legal basis Law on Enterprises 2020 Law on Investment 2020 (as amended in 2025) II. What is the registration of capital contribution, share purchase, and capital stake acquisition? Pursuant to Article 25 of the Law on Investment 2020: The …
I. Legal basis Investment Law 2020 Investment Law 2025 II. What are conditional business lines? Pursuant to Clause 1, Article 7 of the Investment Law 2025: “Conditional investment and business lines are business lines conducted within the territory of Viet …
Legal basis: Decree No. 293/2025/ND-CP On 10 November 2025, Decree No. 293/2025/ND-CP was promulgated, prescribing the minimum wage applicable to employees working under labor contracts. This Decree takes effect from 1 January 2026 and introduces a substantial adjustment ranging from …
A foreign company acquiring a Vietnamese company is one of the common methods used when foreign enterprises wish to invest in Vietnam, as compared to establishing a new company, the legal procedures for acquisition are relatively simpler. I. Legal basis …
I. Legal basis Decree No. 219/2025/ND-CP (effective from 07 August 2025) Law on Enterprises, amended 2025, No. 76/2025/QH15 II. What is a work permit for foreign employees? A work permit for foreign employees is a legal document issued by a …
The submission of reports on the situation of labour utilization constitutes a mandatory legal obligation applicable to all enterprises and organizations that employ workers in Vietnam. The timely preparation and submission of such reports not only enables enterprises to comply …
I. Legal basis Law on Enterprises 2020, amended in 2025, No. 76/2025/QH15 Law on Investment 2020 Decree No. 168/2025/ND-CP II. Conditions for establishing a representative office of a foreign-invested company 2.1. Market-access conditions 1. Foreign investors establishing a 100% foreign-invested …
I. Legal basis Law on Investment 2020 Decree No. 31/2021/ND-CP providing regulations on the conditions and principles for carrying out investment activities in the form of capital contribution, share purchase, and acquisition of capital contributions Decree No. 239/2025/NĐ-CP II. Conditions …
I. Legal basis Law on Corporate Income Tax, Law No. 14/2008/QH12 (amended in 2013, 2014, 2020, and 2025); Law on Value–Added Tax 2024, Law No. 48/2024/QH15; Decree No. 218/2013/ND–CP, as amended by Decree No. 12/2015/ND–CP and Decree No. 57/2021/ND–CP; Law …
I. Legal basis Decree No. 09/2018/ND-CP providing regulations on the issuance of Business Licenses and Establishment of Retail Outlets Licenses Decree No. 52/2013/ND-CP Decree No. 85/2021/NĐ-CP Decision No. 233/QD-BCT of 2018 II. Subjects eligible to apply for an E-Commerce Business …