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Conditional business investment sectors and trades applicable from July 1, 2026
This article summarizes the List of sectors and trades subject to conditional business investment currently applicable from July 1, 2026 under the latest regulations.
10/06/2026
Digital Transformation Law facilitates the formation of a digital nation
As the connection, sharing, integration and operation of digital platforms become increasingly vital to national competitiveness, the 2025 Digital Transformation Law has emerged as Vietnam’s first specialised law to comprehensively govern digital transformation, laying a unified legal foundation for the country’s path towards a digital nation.
09/06/2026
Key changes prescribed by Law No. 09/2026/QH16 on PIT, VAT and CIT
Law No. 09/2026/QH16 amending and supplementing a number of articles of the Law on Personal Income Tax, the Law on Value-Added Tax, the Law on Corporate Income Tax and the Law on Excise Tax contains a number of notable changes that enterprises should pay attention to.
27/05/2026
High Technology Law puts strategic technologies to top priority
In line with Politburo Resolution 57 on breakthroughs in the development of science, technology, innovation and national digital transformation, the 2025 High Technology Law establishes a transparent, stable and favourable legal framework for investment, production and business activities in the fields of high technologies and strategic technologies.
25/05/2026
Investment incentives and investment support in Vietnam: Key issues for foreign investors
Investment incentive and support policies are among the key mechanisms used by Vietnam to attract investment capital and promote the development of prioritized sectors. As Vietnam’s investment legal framework continues to evolve toward greater transparency and a more selective approach, understanding the eligible beneficiaries of investment incentives,
18/05/2026
Conditions for commercial arbitration in Vietnam
Dispute resolution through arbitration is increasingly chosen by businesses due to its flexibility, confidentiality, and efficiency. However, not all disputes can be referred to arbitration. So, under Vietnamese law, what conditions must be satisfied for a dispute to be resolved by arbitration?
06/05/2026
Which allowances are deductible when calculating corporate income tax (CIT) in 2026?
Not all allowances paid to employees are deductible for corporate income tax (CIT) purposes. So, which allowances are treated as deductible expenses in 2026? Below are the details.
04/05/2026
Forms of outward investment
At present, as international integration continues to deepen, investors in Vietnam are increasingly looking toward new and rapidly growing “markets” abroad. Trade promotion remains a top priority in the process of expanding into overseas markets. Accordingly, Vietnamese investors need to have a clear understanding of the available forms of outward investment to ensure a smooth initial entry.
20/04/2026
3 highlights of Circular No. 40/2026/TT-BTC on fee and charge exemptions in transport
The Minister of Finance has issued Circular No. 40/2026/TT-BTC providing for exemption of certain fees and charges to support production and business in the transport sector. The following are key highlights of Circular No. 40/2026/TT-BTC.
16/04/2026
Comparison Between Decree 103/2026/ND-CP and Decree 31/2021/ND-CP on Outward Investment: New Points, Impacts, and Document Checklist
Outward investment from Vietnam has a specific nature, directly impacting national financial security, foreign exchange reserves, and macroeconomic development orientation. To ensure consistency and compatibility with the new provisions of the current Law on Investment
10/04/2026
Market access restrictions for foreign investors in Vietnam
Contrary to common perception, market access in Vietnam for foreign investors is not entirely unrestricted. In practice, the ability to invest in a particular sector depends on multiple factors, including the scope of market liberalization, foreign ownership limitations, and applicable business conditions in each industry.
09/04/2026
Key new points of Decree 57/2026/ND-CP on restructuring State capital in enterprises
Equitization of enterprises is one of the forms of restructuring State capital in enterprises. Below are the key new points of Decree 57/2026/ND-CP on enterprise equitization effective from February 13, 2026.
06/04/2026
Revised Technology Transfer Law expected to provide fresh impetus for innovation
In the context of accelerated digital transformation and international integration for sustainable development, the revised Law on Technology Transfer is expected to create a fresh momentum for enterprises to improve their technological capabilities and competitiveness, thereby contributing to the development of a modern, transparent and efficient technology market.
03/04/2026
Distinguishing disputes involving foreign elements from international disputes: a Comprehensive legal analysis
In cross-border commerce and international investment, the terms "dispute involving foreign element" and "international dispute" are frequently used interchangeably — often incorrectly.
02/04/2026
04 new points of Circular No. 79/2025/TT-NHNN on foreign debt recovery
In addition to offshore lending activities, notable new points of Circular No. 79/2025/TT-NHNN on foreign debt recovery by credit institutions and foreign bank branches, effective from December 31, 2025, are summarized below:
18/03/2026
When is the deadline for corporate income tax finalization for 2025?
The deadline for enterprise income tax finalization is an important milestone that every enterprise should pay special attention to after the end of a fiscal year. Late submission of tax finalization dossiers or underpayment of payable tax amounts will not only incur late payment interest but may also result in administrative penalties for tax violations.
05/03/2026