REGULATIONS APPLICABLE TO FOREIGN INVESTORS ENGAGING IN SOUND RECORDING SERVICES IN VIETNAM
In the context of international economic integration, Vietnam has become a party to numerous international treaties and free trade agreements (FTAs), under which it has undertaken commitments on market access for foreign investors in various service sectors. With respect to sound recording services, foreign investors' market access is governed not...
Continue ReadingNotification and Registration of Promotional Activities 2026
Promotional activities serve as a crucial sales lever, but navigating the legal framework remains a complex puzzle for many enterprises. Notably, starting from 2026, Decree No. 239/2026/ND-CP officially amends and supplements several articles of Decree No. 81/2018/ND-CP, introducing core changes to administrative procedures. The following article provides a detailed A-to-Z...
Continue ReadingConsolidated Document No. 55/VBHN-BCT consolidating the Decree detailing the Commercial Law on trade promotion activities
Consolidated Document No. 55/VBHN-BCT consolidating the Decree detailing the Commercial Law on trade promotion activities
Continue ReadingHow is the Inheritance Divided When a Foreigner Owns Real Estate in Vietnam?
How is the inheritance divided when a foreigner owns real estate in Vietnam? This is a complex yet increasingly common legal question in the context of international integration. When a foreign individual who owns housing or land-attached assets in Vietnam passes away, determining the legal basis for distributing this estate...
Continue ReadingConsolidated Document No. 42/VBHN-BCT regulating the management of e-commerce activities via mobile applications
Consolidated Document No. 42/VBHN-BCT regulating the management of e-commerce activities via mobile applications
Continue ReadingCircular No. 70/2026/TT-BCA amending and supplementing a number of documents related to Entry and Exit
Circular No. 70/2026/TT-BCA amending and supplementing a number of articles of Circular No. 04/2015/TT-BCA dated January 5, 2015 of the Minister of Public Security providing forms of papers components related to the entry, exit and residence of foreigners in Vietnam (amended and supplemented by Circular No. 57/2020/TT-BCA dated June 10,...
Continue ReadingCircular No. 87/2026/TT-BCA regulating the procedures for declaring and receiving temporary residence information of foreigners in Vietnam
Circular No. 87/2026/TT-BCA regulating the procedures for declaring and receiving temporary residence information of foreigners in Vietnam
Continue ReadingSummary of 05 Judgments on Distribution/Agency Contract Disputes (2)
In commercial business operations, distribution contracts and agency contracts are two popular methods that help enterprises expand their markets. However, due to the complex nature of exclusivity rights, sales targets, liabilities offsetting, and inventory processing upon contract termination, the parties are highly susceptible to legal conflicts. To provide lawyers, enterprises,...
Continue ReadingIs Income from Scientific Research Exempt from Personal Income Tax?
I am a member participating in a ministry-level scientific and technological research project subject to selection registration. The task description for 2025 has been approved by the competent authority, and the project is currently being implemented during the 2026-2027 period. Under Clause 17, Article 4 of the Personal Income Tax...
Continue ReadingDecember Salary Paid in January: Which Tax Year Does It Belong To?
Our company declares Personal Income Tax (PIT) based on the payroll period. For annual tax finalization, the data used to span from the tax return of December of the previous year to November of the current year. In the past, the tax system accepted this declaration method. However, since 2025,...
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