The Government has issued Decree No. 141/2026/ND-CP dated April 29, 2026, amending and supplementing several articles of Decree No. 68/2026/ND-CP regarding tax policies for business households and individual businesses, as well as Decree No. 320/2025/ND-CP detailing the implementation of the Law on Corporate Income Tax (CIT). This Decree shall take...

Determining the correct timing for revenue recognition is not only a mandatory requirement in accounting practice but also a key factor for businesses to ensure compliance with tax obligations and avoid risks of late payment or inaccurate finalization. On April 29, 2026, new regulations under Circular 20/2026/TT-BTC (guiding Decree No....

In practice, not every child at birth has complete information about their parents recorded immediately on the Birth Certificate. Cases where the father’s information is missing not only raise issues related to family relationships but also have legal consequences regarding personal rights, inheritance rights, and other social benefits. Therefore, adding...

Acquiring a company, whether through a direct sale or a merger, represents a pivotal moment in a business's evolution. However, alongside growth prospects, these transactions harbor significant legal and financial risks if not stringently controlled. To balance rewards and risks, businesses require a thoughtful and intentional due diligence process. The...

In the context of Vietnam's increasing integration through new-generation Free Trade Agreements such as CPTPP, VJEPA, and AFAS, the market for sports, entertainment, and library services is becoming "fertile ground" attracting international investors. However, this is a conditional business sector, subject to a multi-layered legal system ranging from international commitments...

Fire prevention and fighting (PCCC) has always been a critical factor in ensuring the safety of human life and social property. Compliance with administrative procedures related to PCCC is not only a legal obligation but also a moral and social responsibility of every organization and individual. With the Law on...

The Minister of Finance has issued Circular No. 28/2026/TT-BTC, stipulating the rates, collection, and payment regimes for fees and charges related to entry, exit, transit, and residence in Vietnam