Category Archives: investors

𝟏𝟎 𝐍𝐞𝐰 𝐏𝐨𝐢𝐧𝐭𝐬 𝐨𝐟 𝐕𝐢𝐞𝐭𝐧𝐚𝐦’𝐬 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐞 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 𝐋𝐚𝐰 – 𝐄𝐬𝐩𝐞𝐜𝐢𝐚𝐥𝐥𝐲 𝐏𝐨𝐢𝐧𝐭 𝟕 𝐓𝐡𝐚𝐭 𝐈𝐧𝐯𝐞𝐬𝐭𝐨𝐫𝐬 𝐒𝐡𝐨𝐮𝐥𝐝 𝐍𝐨𝐭𝐞 (𝐔𝐩𝐝𝐚𝐭𝐞 𝟐𝟎𝟐𝟓)

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 […]

About Social Insurance

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 […]

FOREIGN WORKERS

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 […]

DISSOLUTION

Cases and conditions of dissolution a) Cases of dissolution In some cases that the foreign investor can not keep up with the investment in Vietnam, the procedures for dissolution of the enterprise will be carried out. In order to fully terminate the rights and legal duties of the foreign investor, the investor must be bound […]

EMPLOYEE RELATIONSHIP MANAGEMENT

The Vietnam Labor Code applies to both Vietnamese and foreigners working in Vietnam. It is unlawful to sign contracts under provisions outside those provided in the Labor Code. Labor contract The parties are free to negotiate and enter into their contracts, provided that those clauses are not less advantageous than the provisions of law. For […]

TAX AND AUDIT

I. Tax Taxes that enterprises must pay Legal regulations and policies on tax in Vietnam are applied generally to all businesses established under Vietnamese law, but there are also some specific regulations for enterprises with foreign investment capital. a. License fee License fee applies to all enterprises and business lines. License fee is classified into […]

REGULATIONS ON CAPITAL CONTRIBUTION

Foreign investors seeking to invest directly in Vietnam can choose to establish a new foreign-invested enterprise or establish a foreign-invested enterprise in the form of the share and stake acquisition. a) Establishing new foreign-invested enterprises Foreign investors will contribute capital right from the start upon establishing a company in Vietnam. The capital contribution rate of […]

PROCEDURES THAT ENTERPRISES SHOULD IMPLEMENT AFTER BUSINESS ESTABLISHMENT

Establishing an e-commerce website The e-commerce website is an electronic information page set up to serve part of or the entire process of buying and selling goods or providing services, from displaying and introducing goods and services to entering into contracts, service provisions, payments, and after-sales services. To make business investment activities more effective in […]

BUSINESS LICENSE FOR CONDITIONAL BUSINESS LINES

Conditional business lines Conditional business lines require conditions when conducting business, which individuals and organizations must meet when conducting investment activities. There are 227 conditional business lines, of which construction, education, mining, and healthcare have the most sub-licenses. Some of the most frequently chosen conditional business lines are listed in the following table: No Business […]

FRANCHISING

Leveraging a franchise is one of the fastest ways to capture the investment market. Investors can take full advantage of advantages such as capital and human resources from partners to expand their business; at the same time, increase sales and profits from franchise fees, improve brand value and elevate the business. As it is also […]