PERSONAL INCOME TAX LAW 2025: MAJOR CHANGES IMPACTING RESIDENT INDIVIDUALS AND BUSINESS HOUSEHOLDS
The Personal Income Tax Law 2025 was officially passed on the morning of December 10, 2025, during the 10th Session of the 15th National Assembly with a high approval rate. The Personal Income Tax Law 2025 marks a significant legal milestone, showcasing major improvements in tax policies to better align...
Continue ReadingSummary of Judgment No. 17/2023/KDTM-PT: Application of Incoterms 2010 in International Fisheries Disputes
Summary of Judgment No. 17/2023/KDTM-PT: Application of Incoterms 2010 in International Fisheries Disputes
Continue ReadingWHEN WRONGFULLY TRIED AND CONVICTED: WHAT MUST BE DONE TO SEEK REDRESS ? (Perspectives from First-Instance and Appellate Trials to Cassation – Through Landmark Miscarriage of Justice Cases)
Miscarriages of justice in criminal proceedings are a painful reality within any legal system. A wrongful conviction not only severely violates human rights but also leaves devastating consequences for families, society, and public trust in justice. Vietnamese law has established legal mechanisms to rectify judicial errors, but understanding and correctly...
Continue ReadingPROCEDURES FOR REGISTRATION OF DOMESTIC BRANCH OPERATIONS
In the process of expanding business operations, the establishment and registration of domestic branches is a common choice for many enterprises in order to strengthen market presence and optimize business efficiency. However, in practice, many enterprises encounter difficulties when approaching legal regulations related to dossiers, processes, and procedures for branch...
Continue ReadingAnalysis of Judgment No. 09/2024/KDTM-PT: A Lesson on the Statute of Limitations in Commercial Disputes
In commercial disputes, the statute of limitations is a critical legal milestone. Neglecting it can result in businesses losing their right to protect their legal interests in Court, even when the counterparty has clearly breached payment obligations. Judgment No. 09/2024/KDTM-PT issued by the People's Court of Da Nang City regarding...
Continue ReadingTHE PROCEDURE FOR INSURANCE OF INVESTMENT REGISTRATION CERTIFICATE INVESTMENT OF PROJECTS NOT SUBJECT TO APPROVAL FOR THEIR INVESTMENT GUIDELINES
In the context of increasingly deep international economic integration, Vietnam has become an attractive destination for both domestic and foreign investors. However, behind these capital inflows lies a complex legal system designed to ensure transparency, stability, and fairness in the investment environment. One of the essential steps for a project...
Continue ReadingIMPACT OF DECREE 19/2025/ND-CP ON ATTRACTING HIGH-TECH INVESTMENT IN INDUSTRIAL PARKS AND EXPORT PROCESSING ZONES FOR FOREIGN INVESTORS
In the context of Vietnam’s orientation to become a regional manufacturing and innovation hub, attracting high-tech investment plays a pivotal role in improving productivity and shifting the economic structure toward modernization. From 2024–2025, the Government issued several new legal documents to refine the investment institutional framework, most notably Decree 19/2025/ND-CP,...
Continue ReadingBUSINESS LICENSE REVOKED: WHO IS RESPONSIBLE FOR DEBT REPAYMENT?
In commercial transactions, the greatest risk for creditors arises when a partner's Business Registration Certificate (BRC) is revoked. Many assume the business is "dissolved" at that point and shift their lawsuits toward the individual owners. However, Appellate Judgment No. 50/2025/KDTM-PT by the Da Nang City People's Court has set an...
Continue ReadingPROCEDURE FOR EXTENDING THE DURATION OF AN INVESTMENT PROJECT FOR PROJECTS THAT HAS BEEN ISSUED WITH THE INVESTMENT REGISTRATION CERTIFICATE AND NOT SUBJECT TO APPROVAL FOR ITS INVESTMENT GUIDELINES
In the context of an increasingly competitive investment environment, the continuous and stable operation of projects in compliance with legal regulations is a key factor for investors. When the duration of a project is about to expire, the extension procedure becomes an indispensable step to ensure the investor’s rights and...
Continue ReadingDecree 20/2026/ND-CP: Latest Tax Incentives & Infrastructure Support for Startups
To create a sustainable innovation ecosystem, reducing the financial burden in the early stages is a vital factor for Startups and Small and Medium-sized Enterprises (SMEs). Fully recognizing this, the Government has enacted Decree No. 20/2026/ND-CP with a comprehensive incentive package and specific implementation guidelines. Beyond merely exempting or reducing...
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