LEED v5 Green Building Standards: Investor Guide Green buildings are entering a new phase. International standards are shifting away from a narrow focus on energy savings. Instead, they are moving toward a bigger question: How much carbon does a building create across its entire life? This shift is especially relevant for investors and industrial park [...]

The Government Decree No. 373/2025/ND-CP, which amends and supplements several provisions of Decree No. 126/2020/ND-CP detailing the implementation of certain articles of the Law on Tax Administration, provides guidance on cases where taxpayers have declared taxes on a quarterly basis but do not meet the conditions for quarterly tax declaration. Specifically, Decree No. 373/2025/ND-CP supplements [...]

The Government of Vietnam has officially introduced a 3-year Corporate Income Tax (CIT) exemption for newly established small and medium-sized enterprises (SMEs). In addition, flexible CIT rates of 15%, 17%, and 20% will be applied based on the size and revenue scale of enterprises.Further tax exemptions and reductions are available for businesses operating in incentivized [...]

On June 14, 2025, the National Assembly passed the Corporate Income Tax (CIT) Law 2025, effective October 1, 2025. The law introduces important changes in tax policies, investment incentives, and obligations, particularly in the areas of digital economy, green growth, and global integration. 𝐒𝐨𝐦𝐞 𝐚𝐛𝐛𝐫𝐞𝐯𝐢𝐚𝐭𝐢𝐨𝐧𝐬 𝐚𝐫𝐞 𝐮𝐬𝐞𝐝 𝐢𝐧 𝐭𝐡𝐢𝐬 𝐚𝐫𝐭𝐢𝐜𝐥𝐞, 𝐚𝐧𝐝 𝐏𝐡𝐚𝐦 𝐃𝐨 𝐋𝐚𝐰 𝐰𝐢𝐥𝐥 [...]

Social insurance is the guarantee to fully or partially offset a laborer’s income that is lost or reduced due to his/her sickness, maternity, labor accident, occupational disease, unemployment, retirement or death, on the basis of his/her contributions to the social insurance fund. The two types of social insurance are compulsory social insurance and voluntary social [...]

Being considered as an attractive environment for investing and a business opportunity with lots of advantages over neighboring countries, Vietnam is attracting not only the investors who go into business but also a large number of foreign employees with an intention of living, studying and working in here. Foreign employees working in Vietnam, come from [...]