Vietnam FDI Capital Contribution Rules: Navigating DICA vs. ERC Bottlenecks Foreign direct investment (FDI) in Vietnam faces a critical operational hurdle during corporate setup. Specifically, foreign investors encounter a complex regulatory deadlock when opening a Direct Investment Capital Account (DICA) to inject charter capital. Under Article 75 of the Law on Enterprises No. 59/2020/QH14, single-member […]
Category Archives: investors
10
Aug
Aug
On 15 July 2026, the Government issued Decree No. 283/2026/ND-CP on Administrative Sanctions for Violations in the Fields of Labor, Social Insurance, and Vietnamese Employees Working Overseas under Employment Contracts (“Decree 283”). Effective from 10 September 2026, Decree 283 replaces Decree No. 12/2022/ND-CP (“Decree 12”) and introduces several new provisions aimed at strengthening deterrence, safeguarding […]
22
Jul
Jul
Vietnam Trade Ban Decree 2026: Prohibited Import Export The Vietnamese Government issued Decree No. 292/2026/ND-CP on July 22, 2026, detailing foreign trade regulations. This landmark policy provides comprehensive guidance on implementing the Law on Foreign Trade Management. Specifically, the regulation establishes an updated list of prohibited export and import goods across various industries. Businesses conducting […]
14
May
May
Vietnam Technology Catalogue 2026: A Roadmap for Energy Investors The Electricity Authority of Vietnam and the Danish Energy Agency have officially launched the Vietnam Technology Catalogue 2026. This third edition provides a comprehensive, transparent information platform for the power sector. Specifically, it serves as a critical database to support energy planning and high-level decision-making. For […]
investors
LEED v5 Is Changing Green Buildings: What Investors and Industrial Developers Need to Know Before 30 June 2026
17
Mar
Mar
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 […]
investors, News
Government Information Guidance on Handling Cases Where Taxpayers Have Declared Taxes Quarterly but Are Not Eligible
23
Jan
Jan
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 […]
investors, News
Vietnam Introduces Corporate Income Tax Exemptions and Reduced Rates for SMEs: What Businesses Need to Know as of 2026
21
Jan
Jan
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
𝟏𝟎 𝐍𝐞𝐰 𝐏𝐨𝐢𝐧𝐭𝐬 𝐨𝐟 𝐕𝐢𝐞𝐭𝐧𝐚𝐦’𝐬 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐞 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 𝐋𝐚𝐰 – 𝐄𝐬𝐩𝐞𝐜𝐢𝐚𝐥𝐥𝐲 𝐏𝐨𝐢𝐧𝐭 𝟕 𝐓𝐡𝐚𝐭 𝐈𝐧𝐯𝐞𝐬𝐭𝐨𝐫𝐬 𝐒𝐡𝐨𝐮𝐥𝐝 𝐍𝐨𝐭𝐞 (𝐔𝐩𝐝𝐚𝐭𝐞 𝟐𝟎𝟐𝟓)
03
Oct
Oct
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 […]
27
Sep
Sep
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 […]