Vietnam Amended Investment Law: Key Transitional Provisions
Vietnam amended Investment Law introduces a comprehensive set of transitional provisions to ensure regulatory continuity.
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Vietnam’s E-Commerce Law 2025: Key Provisions and Implications
Effective July 1, 2026, Vietnam’s E-Commerce Law will regulate all activities of domestic and foreign entities on e-commerce platforms.
Vietnam’s E-Commerce Law 2025: Key Provisions and Implications
Effective July 1, 2026, Vietnam’s E-Commerce Law will regulate all activities of domestic and foreign entities on e-commerce platforms.
Related Party Transactions in Vietnam: Key Provisions Under Decree 20
Decree 20 is the latest regulation on related party transactions in Vietnam, impacting transfer pricing and tax compliance.
Vietnam's Draft Excise Tax Law: Refund Provisions, Calculation Methods
Vietnam's draft excise tax law introduces new bases for calculating the special consumption tax and will impact new goods and services.
Key provisions and changes in the Draft Corporate Income Tax Law in Vietnam
On June 11, 2024, the Ministry of Finance in Vietnam unveiled a new draft of the Corporate Income Tax (CIT) law for public consultation. This draft introduces significant changes designed to simplify the tax system and address various challenges encounter
Vietnam’s 2024 Law on Credit Institutions: Key Provisions
We discuss how provisions in Vietnam's 2024 Law on Credit Institutions will strengthen the security and oversight of its credit institutions.
Vietnam’s New Real Estate Business Law: Key Provisions
Vietnam's new Real Estate Business Law aims to widen foreign participation in the sector and enhance transparency and regulatory supervision.
Vietnam's Rules on Foreign Property Ownership: Draft Decree Provisions
Foreign property ownership is permitted in Vietnam and a new draft decree offers clarity on key provisions of the amended Housing Law.
Foreign loans in Vietnam: regulations and important provisions
Accessing foreign loans is a common practice for companies operating in Vietnam, where many foreign invested businesses are usually funded by part capital and part debt. The debt is generally provided by their parent entities or other financial insti
Decree 57 on favourable CIT provisions applied to supporting industry projects
Decree No. 57/2021/ND-CP issued on 4th of June 2021 took immediate effect and supplements Article 20, point 2, of Decree No. 218/2013/ND-CP and covers favourable CIT provisions applied to supporting industry projects, under certain conditions.
Restrictions and Conditional Provisions for Foreign Investors in Vietnam
As globalisation advances, Vietnam is increasingly recognised as an attractive and feasible destination for foreign investors to expand or establish operations. Although Vietnam is generally open and welcoming for foreign investment, investors are often u
Decree covering foreign individuals working in Vietnam and work permit provisions
Decree 152/2020/ND-CP (“Decree 152”) was recently released by the Vietnamese Government, coming into effect from 15 February 2021, and covers foreign individuals working in Vietnam, along with Vietnamese employed by certain foreign employers. This Decree
Accounting for Provisions in Vietnam (Circular 48/2019)
On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (Circular 48)providing guidance on the accounting and tax treatment of provisions for devaluation of inventories, losses on investments, doubtful debts and warranties for products, s
