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 […]
Category Archives: investors
investors, News
Vietnam Introduces Corporate Income Tax Exemptions and Reduced Rates for SMEs: What Businesses Need to Know as of 2026
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 […]
investors
๐๐ ๐๐๐ฐ ๐๐จ๐ข๐ง๐ญ๐ฌ ๐จ๐ ๐๐ข๐๐ญ๐ง๐๐ฆโ๐ฌ ๐๐จ๐ซ๐ฉ๐จ๐ซ๐๐ญ๐ ๐๐ง๐๐จ๐ฆ๐ ๐๐๐ฑ ๐๐๐ฐ โ ๐๐ฌ๐ฉ๐๐๐ข๐๐ฅ๐ฅ๐ฒ ๐๐จ๐ข๐ง๐ญ ๐ ๐๐ก๐๐ญ ๐๐ง๐ฏ๐๐ฌ๐ญ๐จ๐ซ๐ฌ ๐๐ก๐จ๐ฎ๐ฅ๐ ๐๐จ๐ญ๐ (๐๐ฉ๐๐๐ญ๐ ๐๐๐๐)
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. ๐๐จ๐ฆ๐ ๐๐๐๐ซ๐๐ฏ๐ข๐๐ญ๐ข๐จ๐ง๐ฌ ๐๐ซ๐ ๐ฎ๐ฌ๐๐ ๐ข๐ง ๐ญ๐ก๐ข๐ฌ ๐๐ซ๐ญ๐ข๐๐ฅ๐, ๐๐ง๐ ๐๐ก๐๐ฆ ๐๐จ ๐๐๐ฐ ๐ฐ๐ข๐ฅ๐ฅ […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]