During their operation, organizations may terminate their existence or change their legal status, which consequently requires them to carry out procedures for invalidation of their tax identification numbers. This process is considered an important aspect of tax administration, ensuring that taxpayers’ tax obligations are fully and properly fulfilled in accordance...

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 and shows major changes in tax policies to better...

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...

Summary of Judgment No. 17/2023/KDTM-PT: Application of Incoterms 2010 in International Fisheries Disputes

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...

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...

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...

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...

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,...

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...