Collect the latest updates of legal documents

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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.
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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.
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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.