Official: Tax Exemption Threshold for Business Households Raised to VND 1 Billion per Year, Effective from January 1, 2026
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...
Continue ReadingTiming of revenue determination for Corporate Income Tax (CIT) under Circular 20/2026/TT-BTC
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....
Continue ReadingADMINISTRATIVE PROCEDURES RELATED TO FIRE PREVENTION AND FIGHTING (PCCC) EFFECTIVE IN 2025
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...
Continue ReadingNew Regulations on Immigration Fees and Charges effective from April 1, 2026
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
Continue ReadingFull text of Decree No. 96/2026/ND-CP providing guidelines for the Law on Investment 2025
On March 31, 2026, the Government issued Decree No. 96/2026/ND-CP detailing and guiding the implementation of several articles of the Law on Investment No. 143/2025/QH15.
Continue ReadingVietnam Joins the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention)
On December 31, 2025, Vietnam deposited its Instrument of Accession to the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention). On January 13, 2026, the Ministry of Foreign Affairs of the Kingdom of the Netherlands issued an official notification regarding Vietnam's...
Continue ReadingValidity and Principles of Applying Legal Normative Documents in Vietnam
Determining the effective date and the scope of application of legal normative documents is crucial for ensuring legal compliance in Vietnam. This article provides a comprehensive guide on when a legal document takes effect, its spatial validity, and the fundamental principles for resolution in case of legal conflicts
Continue ReadingThe Agreed Matrimonial Property Regime in Vietnam: Pros and Cons
In Vietnam, property disputes are among the most complex challenges during a divorce. While the law defaults to a shared property regime, many couples are now opting for an Agreed Matrimonial Property Regime to ensure transparency and financial independence. But is a prenuptial agreement right for you? This article breaks...
Continue ReadingProcedures for Executing Decisions on Declaration of Bankruptcy in Vietnam under Decree No. 64/2026/ND-CP: Key Points to Note
The execution of a decision on the declaration of bankruptcy is a pivotal stage to ensure the legal rights and interests of creditors, as well as to terminate the legal life cycle of an enterprise or cooperative transparently. On February 28, 2026, the Government officially issued Decree No. 64/2026/ND-CP, detailing...
Continue ReadingPROCEDURE FOR OBTAINING FOOD SAFETY CERTIFICATION FOR ESTABLISHMENTS
In the context of the increasing demand for safe food, ensuring the quality and safety of food is not only the responsibility of production and processing establishments but also a legal requirement for all entities operating in the food industry. Obtaining a Food Safety Certification for establishments is one of...
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