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,...

Dear DB Legal - Law Firm in Vietnam. I plan to establish a company in 2026. I would like to ask about the corporate income tax incentive policies of 2025 for newly established enterprises. Thank you.

In the context of increasingly deep international economic integration, foreign investment in Vietnamese enterprises has become more prevalent. One of the common methods through which foreign capital enters the Vietnamese market is by acquiring capital contributions in a Single-Member Limited Liability Company (Single-Member LLC). However, such transactions are not merely...

In modern market economies, commercial transactions have grown increasingly complex, bringing about higher risks of unintended commercial contract disputes. Studying actual court rulings not only helps enterprises identify legal risks but also provides invaluable lessons in terms of legal proceedings. This article compiles and offers an in-depth analysis of 5...

In the trend of globalization, acting as a commercial agent for purchase and sale of goods with foreign traders is becoming an important trade bridge for many Vietnamese enterprises. However, to operate this model legally and optimize costs, enterprises need to clearly understand legal barriers regarding the list of goods,...

Adopted by the Council of Judges of the Supreme People's Court on December 24, 2025, and published under Decision No. 339a/QD-CA dated December 25, 2025, by the Chief Justice of the Supreme People's Court.

In the context of an ever-expanding business market, commercial agency has become a popular method for distributing goods and services, helping enterprises optimize operational costs and reach customers rapidly. However, not all traders fully understand the legal nature, rights, as well as responsibilities arising from entering into an agency contract....

Adopted by the Judicial Council of the Supreme People's Court on December 24, 2025, and published under Decision No. 339a/QĐ-CA dated December 25, 2025, by the Chief Justice of the Supreme People's Court.

During project operations, accurately determining investment capital value is not only a legal obligation but also a core factor helping businesses optimize costs and tax obligations. However, the line between self-declaration and being required by competent authorities to undergo an independent investment capital appraisal remains vague for many investors. When is...

A common reality in daily life In today’s society, it is very common for parents to give land to their children for housing, production, or to stabilize their lives. However, in many cases, the transfer of land is only done verbally, without a written gift contract, without notarization or certification, and...