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How does Circular No. 118/2026/TT-BTC regulate the application of International Accounting Standards in Vietnam?

How does Circular No. 118/2026/TT-BTC regulate the application of International Accounting Standards in Vietnam? Which enterprises may choose to apply these Standards, and what principles must they follow?

10/10/2026

Urban Development Law lays foundation for formation of new growth poles

The Urban Development Law is expected to unlock resources and enable Vietnamese cities to develop on the basis of productivity, technology and regional connectivity and become new growth poles of the economy.

05/10/2026

List of Decrees taking effect in October 2026

A number of new Decrees officially take effect from October 1, 2026, directly affecting various areas. Below is a list of Decrees taking effect in October 2026.

30/09/2026

Hot policies take effect in October 2026

A roundup of key new policies and regulations taking effect in October 2026, covering banking, social policies, taxation, investment, and other areas of interest to individuals and businesses.

29/09/2026

10 new points of the 2026 amended Law on Vietnamese Guest Workers

The 2026 amended Law on Vietnamese Guest Workers has amended and supplemented various regulations on worker source preparation, training fees, recruitment, contracts, licenses, and responsibilities of enterprises providing the service of sending Vietnamese workers abroad as guest workers.

25/09/2026

New points of Circular No. 48/2026/TT-BCT on tariff quota-based import procedures

Circular No. 48/2026/TT-BCT introduces a number of new regulations on procedures for importing goods under tariff quotas, covering dossiers, procedures, and the confirmation of tariff quotas for traders.

24/09/2026

Types of enterprises foreign investors when establishing economic organizations in Vietnam

When investing in Vietnam, choosing the appropriate type of enterprise is one of the key legal decisions to be made from the early stages of an investment project. Each type of enterprise differs in terms of its organizational structure, liability regime, capital mobilization capacity, and flexibility in corporate governance. Therefore, investors should carefully consider the model that is most suitable for the scale of the project, the number of members, and their long-term development orientation.

11/09/2026

LuatVietnam brings Law AI to the ASEAN Law Forum 2026

On August 18, 2026, LuatVietnam brought and introduced Law AI at the ASEAN Law Forum 2026 – an event bringing together representatives of ASEAN justice authorities, international organizations, experts, and technology companies, with a focus on the application of artificial intelligence in law-making and law implementation.

18/08/2026

New Capital Law paves way for smart urban development

With hundreds of special and exceptional powers granted to the Hanoi authorities, the 2026 Capital Law is expected to remove bottlenecks, unlock resources, and enable the Capital to take greater initiative and adopt more innovative approaches to governance and development.

10/08/2026

Conditions for VAT refunds for foreigners upon departure

Foreigners who purchase goods in Vietnam may be eligible for a value-added tax (VAT) refund when leaving the country, provided they satisfy the prescribed conditions. So, what requirements must the goods, invoices, and refund procedures meet?

27/07/2026

Vietnam’s new personal income tax regime: What foreign workers and investors need to know

Vietnam’s revised personal income tax regime raises personal and dependant deductions, introduces a simpler five-band tax schedule and permits new deductions for healthcare and education expenses. It also clarifies the taxation of capital transfers and brings several emerging asset classes within the tax net.

16/07/2026

2026 Law on Enterprise and list of guiding documents

Below is an introduction to the latest Enterprise Law 2026 and a compilation of documents guiding the implementation of the Enterprise Law.

13/07/2026

Nation shifts investment model towards high technology and digital growth

Stronger digital infrastructure, larger startup funding and hi-tech FDI are helping Vietnam reshape its growth model, but shortages of skilled labour, low research and development spending and cybersecurity risks remain major hurdles.

09/07/2026

Novel provisions in the Law on Artificial Intelligence and recommendations for further improvement

The Law on Artificial Intelligence establishes a unified set of statutory definitions relating to AI and the actors involved throughout its lifecycle. It defines AI as the electronic replication of human intellectual capabilities, including learning, reasoning, perception, judgment, and natural language understanding

08/07/2026

Politburo Resolution 10-NQ/TW: Vietnam shifts foreign investment strategy towards quality and sustainability

With Resolution 10-NQ/TW, issued on June 8, 2026, Vietnam is moving from broad-based foreign investment attraction to a more selective strategy that prioritises high-quality capital, advanced technology, sustainability and stronger links between foreign investors and domestic enterprises.

07/07/2026

Population Law expands support tailored to different groups

By addressing the specific needs of different population groups, the new law lays a stronger foundation for sustainable population development, higher-quality human resources and improved quality of life.

06/07/2026