Updates
Vietnam: Navigating the Amended Advertising Law – Insights for Businesses
- DFDL Vietnam
On 16 June 2025, the National Assembly passed the Law amending Advertising Law 2012 effective from 1 January 2026, introducing stricter and clearer regulations on advertising practices, aiming to curb deceptive practices and better protect consumers.
Vietnam: Notable points of the Amended Law on Enterprises
- DFDL Vietnam
On 17 June 2025, the National Assembly of Vietnam passed the Law No. 76/2025/QH15 on supplementing and amending a number of articles of the Law on Enterprises No. 59/2020/QH14 as amended. The Amended LOE took effect on 01 July 2025. Below are some notable key points of the Amended LOE.
Vietnam: From Decree to Law – an Elevation of the Data Privacy Legal Framework
- DFDL Vietnam
After a prolonged period marked by visible delays in the enforcement of Vietnam privacy regulations under Decree No. 13/2023/ND-CP dated 17 April 2023, the Vietnamese National Assembly has officially passed the Law on Personal Data Protection on 26 June 2025, commencing on 1 January 2026.
Cambodia: GDCE Implements New Customs Transit Procedures under Instruction 3133
- DFDL Cambodia
On 4 July 2025, the General Department of Customs and Excise has issued Instruction 3133/25 to modernize and streamline customs clearance procedures, with a particular emphasis on customs transit operations. This new instruction introduces enhanced operational standards, clearer compliance obligations, and simplified procedures for authorized operators.
Vietnam: Landmark Law on Digital Technology Industry – New Frameworks for AI & Digital Assets
- DFDL Vietnam
On 14 June 2025, the National Assembly of Vietnam passed the Law on Digital Technology Industry, marking a significant milestone in the country’s digital transformation journey. Effective from 1 January 2026, the Law introduces Vietnam’s first comprehensive legal framework for digital assets and principles for AI governance.
Cambodia: U.S. Tariff Increase on Cambodian Garments – Key Implications and Strategic Considerations
- DFDL Cambodia
The White House has announced a new 36% tariff on Cambodian exports, effective 1 August 2025, as part of a sweeping trade policy realignment targeting 14 countries. Additionally, goods transshipped through Cambodian territory—whether originating elsewhere or routed via Cambodia—will be subject to a 40% tariff rate. These developments significantly impact Cambodia’s garment and textile sector, which remains central to the nation’s economy and a key export contributor to the U.S. market.
Cambodia: General Department of Taxation Launches Formal Notification Process for Tax Declaration Irregularities
- DFDL Cambodia
On the basis of Article 7 of the Law on Taxation, the General Department of Taxation introduced a formal notification procedure via Notification 9124 dated 21 March 2025 for enterprises whose tax declarations or payments appear irregular.
Cambodia: Instruction No. 023/25 on Using the Digital Financial Reporting Platform in Preparing and Submitting Financial Reports to the Accounting and Auditing Regulator
- DFDL Cambodia
The Accounting and Auditing Regulator, under the Non-Bank Financial Services Authority Issued Instruction No. 023/25 on May 22, 2025. This instruction outlines the procedures and formalities for enterprises and non-profit organizations to prepare and submit Annual Financial Reports via the Digital Financial Reporting Platform.
Cambodia: Clarification on the Tax Treatment of Share Premium
- DFDL Cambodia
The General Department of Taxation (“GDT“) has issued new guidance under Instruction No. 18574 GDT dated 17 June 2025 regarding the tax implications of share premium following concerns raised by taxpayers and Chambers regarding inconsistent interpretations during tax audits.
Cambodia: New Guidelines to Streamline Construction Setbacks and Permits
- DFDL Cambodia
To ensure the streamlined implementation of the existing relevant regulations, on 30 June 2025, the Ministry of Land Management, Urban Planning and Construction issued Circular No. 002 on Building Setbacks and Construction Permits under the Jurisdiction of Board Governors of the Municipal, Provincial, City, District and Khan.
Vietnam’s 2025 Offshore Wind Tariff Ceiling
- DFDL Vietnam
On 26 June 2025, the Ministry of Industry and Trade (MOIT) issued Decision No. 1824/QD-BCT on the electricity price framework for offshore wind power projects in 2025 (Decision 1824), which took immediate effect.
Vietnam: New Decree Clarifying the 2023 Telecommunications Law
- DFDL Vietnam
On 3 June 2025, the Government issued Decree 115 to provide detailed implementation guidance for provisions of the Law on Telecommunications 2023. Decree 115 introduces a clearer and more structured legal framework for the management and allocation of telecom numbers and Internet resources
Vietnam’s 2025 Retail Electricity Rates
- DFDL Vietnam
On 29 May 2025, the Prime Minister of Vietnam issued Decision No. 14/2025/QD-TTg on the structure of the retail electricity tariffs, which took immediate effect.
Vietnam: Amended Law on Corporate Income Tax
- KPMG Vietnam
The amended Law on Corporate Income Tax has just been passed by the National Assembly on 14 June 2025 and will be effective from 1 October 2025. One of the key changes included in the Amended CIT Law is a major revision to the basis of taxation for income derived by foreign corporate shareholders from capital transfers, whether directly or indirectly, in the form of shares in non-public joint stock companies or invested capital in limited liability companies in Vietnam.
Replacement of individual tax code with Personal Identification Number for Vietnamese citizens and the issuance of electronic identification for foreigners
- KPMG Vietnam
Effective from 01 July 2025, the individual tax code for Vietnamese citizens will be officially replaced by the PIN issued by the Ministry of Public Security. In addition, the competent authorities are expediting the issuance of electronic identification for foreigners.
Vietnam: Circular 32/2025/TT-BTC on Invoices and Documents
- KPMG Vietnam
On 31 May 2025, the Ministry of Finance issued Circular 32/2025/TT-BTC, providing detailed guidance on e-invoice usage and management in accordance with the provision of Decree 70/2025/ND-CP.
Cambodia: Update On Cambodia’s Real Estate Business Online Registration Procedure
- DFDL Cambodia
As part of Cambodia’s ongoing efforts per its Digital Government Policy, the Real Estate Business & Pawnshop Regulator (“PRP”) has issued a new notification dated 12 June 2025, titled “Procedures for Requesting the Renewal of Licenses, Professional Certificates, and Other Changes for Real Estate Services Business via Information Technology System Portal (“RPR Notification”), to expand the scope of its online services.
Cambodia: The Expansion of Development Project Classification for Environmental Impact Assessment in Cambodia
- DFDL Cambodia
To enhance the effective implementation of environmental impact assessment procedure for development projects in Cambodia, the Ministry of Environment issued Prakas No. 3591 on Development Project Classification for Environmental Impact Assessment in Cambodia, dated 9 May 2025.
Cambodia: New Developments in Labour Registration, Labour Contractor Management, and Overtime Regulations
- DFDL Cambodia
The Ministry of Labour and Vocational Training (“MLVT”) has recently introduced a series of regulatory updates aimed at enhancing clarity, consistency, and compliance in labour registration and reporting practices. These updates are particularly focused on aligning procedures with the MLVT’s digital platforms, including the Labour Centralized Management System (“LACMS”).
Vietnam: Decree 174 extending 2% VAT reduction to 2026
- KPMG Vietnam
To continue stimulating economic activity, Vietnam Government has issued Decree 174/2025/ND-CP, extending the 2% VAT reduction effective from 01 July 2025 through 31 December 2026. Decree 174 expands the range of goods and services eligible for the reduction, aiming to further boost consumer demand.
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