I am a member participating in a ministry-level scientific and technological research project subject to selection registration. The task description for 2025 has been approved by the competent authority, and the project is currently being implemented during the 2026-2027 period. Under Clause 17, Article 4 of the Personal Income Tax...

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 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,...

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....

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 constantly shifting regulatory environment stands as one of the most significant challenges for investors operating long-term projects in Vietnam. The enactment of new normative legal documents can inadvertently alter or diminish original investment incentives and rights, sparking concerns over market stability. To maintain investor confidence and sustain a steady...

Vietnam is steadily consolidating its position as one of the most attractive and secure destinations for Foreign Direct Investment (FDI) in Southeast Asia. However, alongside market potential and human resources, a robust legal framework remains the ultimate benchmark for international corporations' peace of mind. The current Vietnamese legal system has...

VAT Reduction Eligibility: How to Issue Invoices?