Collect the latest updates of legal documents

Decree regulates corporate income tax incentives

Decree regulates corporate income tax incentives

A CIT rate of 15 percent applies to enterprises with a total revenue in the preceding year of not more than VND 3 billion (USD 114,000), while a CIT rate of 17 percent applies to enterprises with a total revenue in the preceding year of over VND 3 billion but not more than VND 50 billion.
Government sets out coordinated plan for 2026 elections

Government sets out coordinated plan for 2026 elections

Government Resolution 408/NQ-CPA approving a plan for organizing the elections of deputies to the 16th National Assembly and People's Councils at all levels for the 2026–2031 tenure aims to ensure that the elections are conducted in a democratic, equal and law-abiding manner.
Finance ministry proposes regulations for small business e-invoicing

Finance ministry proposes regulations for small business e-invoicing

Under the proposal, household and individual businesses with annual revenue of VND 1 billion or more would be required to use e-invoices with a tax authority code or invoices generated from cash registers connected to the tax authority’s database, in line with Decree 70.
Supplementary retirement insurance proposed

Supplementary retirement insurance proposed

Employers and employees who have paid compulsory social insurance premiums may voluntarily participate in supplementary retirement insurance, according to the draft Decree on supplementary retirement insurance recently proposed by the Ministry of Finance.
List of key digital technology products, services released

List of key digital technology products, services released

The Minister of Science and Technology has recently announced the List of key digital technology products and services applicable to agencies, organizations, enterprises and individuals engaged in the production and supply of, or carrying out activities related to, the products and services of this kind in Vietnam.