Enterprises

The Corporate Income Tax Law 2025 (“CIT Law 2025”) was promulgated with a number of significant changes affecting corporate tax obligations, particularly in relation to tax rates, deductible expenses, and tax incentive mechanisms (ATA has published an update on the Corporate Income Tax Law 2025 at:…

On 11 December 2025, the National Assembly officially passed the Law on Investment 2025, replacing the current Law on Investment 2020, marking an important adjustment in the legal framework governing investment activities in Vietnam. Prior to this, ATA Legal Services had updated, analyzed, and provided…

On 11 November 2025, the Government submitted to the National Assembly the Draft Law on Investment (“Draft 2”) with several key adjustments compared to the Draft Law on Business Investment circulated for comments in September 2025 (“Draft 1”), as well as the current provisions of the Law on Investment…

On November 10, 2025, the Government issued Decree No. 293/2025/ND-CP stipulating the minimum wage for employees working under labor contracts (“Decree 293”), replacing the previous Decree No. 74/2024/ND-CP (“Decree 74”). Accordingly, from January 1, 2026, the minimum wage applicable to employees working…

On October 27, 2025, the Minister of Finance issued Circular No. 99/2025/TT-BTC guiding the corporate accounting regime (“Circular 99”), which fully replaces Circular 200/2014/TT-BTC (“Circular 200”) and applies to fiscal years beginning on or after January 1, 2026. Circular 99 marks an important shift…

On 14 October 2025, Decree No. 268/2025/NĐ-CP was promulgated, providing detailed guidance for certain provisions of the Law on Science, Technology and Innovation concerning innovation; encouraging science, technology, and innovation activities within enterprises; recognition of innovation centers and…

On October 14, 2025, the Government promulgated Decree No. 262/2025/NĐ-CP detailing and guiding the implementation of several provisions of the Law on Science, Technology, and Innovation regarding information, statistics, evaluation, digital transformation, and general matters (“Decree 262”). Below…

Pursuant to Clause 4, Article 23 of the Law on the Capital 2024 (effective as of January 1, 2025), public science and technology organizations and public higher education institutions (“Public Science and Technology Institutions” or “Public STI”) are permitted to establish enterprises, contribute capital…

Under the Law on Social Insurance 2024, employers are required to register and make full and timely contributions to compulsory social insurance (SI) and unemployment insurance (UI) for their employees in accordance with statutory regulations. If an enterprise is found to have delayed or evaded contributions,…

On June 27, 2025, the National Assembly passed Resolution No. 222/2025/QH15 (“Resolution 222”) providing regulations on the Vietnam International Financial Centers (“VIFC”). Resolution 222 authorizes the Government to establish VIFCs located in Da Nang and Ho Chi Minh City, which will gather members…

Continuing a series of media engagements, articles, and in-depth analytical features on the content and implications of Resolution No. 68-NQ/TW and Resolution No. 66-NQ/TW, on September 25, 2025, at the invitation of the Editor-in-Chief of Life & Law Magazine, Ms. Nguyen Thi Ngoc Anh – Managing Partner…

On July 21, 2025, the Government promulgated Decree No. 210/2025/ND-CP (“Decree 210”), amending and supplementing a number of articles of Decree No. 38/2018/ND-CP (“Decree 38”) on investment for small and medium-sized enterprises engaging in startup and innovation. This new Decree introduces significant…

On June 19, 2025, the National Assembly passed the Law on Management and Investment of State Capital in Enterprises (“Law No. 68/2025”), which will officially take effect from August 1, 2025. The overarching principle of Law 68/2025 is to grant more autonomy to state-owned enterprises to encourage their…

On 14 June 2025, the National Assembly officially enacted the Corporate Income Tax Law 2025 (“CIT Law 2025”), which introduces several notable changes affecting corporate tax obligations. These changes focus particularly on tax rates, as well as clarifications and additions regarding taxable entities,…

On June 25, 2025, the National Assembly passed the Law amending and supplementing some articles of the Law on Bidding, the Law on Investment in the form of public-private partnership, the Law on Customs, the Law on Value Added Tax, the Law on Export Tax, Import Tax, the Law on Investment, the Law on…