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Vietnam: Which certificates or licenses are the enterprises required to carry out chemicals importation activities?

When an enterprise imports chemicals for the purpose of supplying them to the market for profitable purposes, such activity is considered chemical trade under the applicable laws. Accordingly, certain licenses or certificates are required for an enterprise to conduct this business activity.

Vietnam: Land Use Rights As Capital: An Expanded Route for Foreign Invested Economic Organisations

The Land Law no. 31/2024/QH15, effective fully from 1 August 2024 (“LOL 2024”), expends land use rights of foreign-invested economic organizations (“FIEO”) in Vietnam, which includes the right to receive the capital contribution in the form of land use rights (“LUR”). Details of which will be discussed in this article.

Vietnam: Penalty interest in credit contracts

This article provides an in-depth analysis of the relevant provisions under Resolution No. 01/2019/NQ-HDTP, precedents of the Supreme People’s Court, and guidance from the People’s Procuracy to clarify when penalty interest is lawful and when borrowers are legally entitled to refuse payment.

Vietnam: Labour subleasing in the technology sector in Viet Nam

Under the current legal provisions, a Foreign Technology Company wishing to enter into labor contracts, pay social insurance, and pay salaries to Vietnamese Employees must establish a legal entity in Viet Nam in the form of a subsidiary or a representative office.

Vietnam: Key Highlights of the New Circular on Opening and Using Overseas Foreign-Currency Accounts by Institutional Residents

On 31 October 2025, the State Bank of Vietnam issued Circular No. 39/2025/TT-NHNN on the opening and use of overseas foreign-currency accounts by institutional residents. Circular 39 takes effect on 15 December 2025 and replaces Circular No. 20/2015/TT-NHNN.

Vietnam's New Capital Gains Tax Regime

Decree No. 320/2025/ND-CP, which provides guidance to Vietnam’s new Corporate Income Tax (CIT) Law, has come into effect on 15 December 2025. These new regulations introduce significant changes to the taxation of capital gains from share or capital transfers made by foreign investors.

Vietnam: Decree No. 320/2025/ND-CP provides detailed guidance on the new Law on Corporate Income Tax

This article examines Decree No. 320/2025/ND-CP, which provides detailed guidance on the new Law on Corporate Income Tax (“CIT”) No. 67/2025/QH15. Decree 320 introduces a number of significant changes to Vietnam’s corporate tax framework.

Vietnam: Cai Mep Ha Free Trade Zone – A Pioneering Mechanism, Investment Opportunities And Prospects For Ho Chi Minh City

On 11 December 2025, the National Assembly passed the Resolution on amending Resolution No. 98/2023/QH15, establishing a special institutional framework for Ho Chi Minh City as Vietnam’s economic powerhouse. A key highlight of the Resolution included major projects such as the Cai Mep Ha Free Trade Zone (“FTZ”).

Vietnam: Employment service - Mandatory conditions for Foreign investors in Vietnam

Under Vietnamese law, employment services are classified as a conditional business line for both foreign and domestic investors. This means that foreign investors must comply with stringent requirements relating to physical infrastructure, financial capacity, human resources, and licensing procedures. This article provides a comprehensive overview of the legal framework, licensing process, as well as the opportunities and challenges that foreign investors may encounter when investing in this sector in Vietnam.

Vietnam: New Regulations on the Transfer of Land Lease Rights under the 2024 Land Law

This article will comprehensively analyse the new provisions related to the transfer of land lease rights under the Land Law 2024, clarifying the conditions, stakeholders, legal characteristics, as well as the issues arising in the implementation process.

This article summarises 5 key considerations to help businesses carry out employment termination in a lawful, transparent, and safe manner, including: Demonstrating the basis for organizational restructuring, developing a labour utilization plan, prioritizing retraining, consulting with the employee representative organization, and providing timely notice.

Vietnam: Key Highlights of the New Circular on Opening and Using Overseas Foreign-Currency Accounts by Institutional Residents

On 31 October 2025, the State Bank of Vietnam issued Circular No. 39 on the opening and use of overseas foreign-currency accounts by institutional residents. Set out below are the key developments under Circular 39 relating to economic organizations borrowing foreign loans.

Vietnam: Vietnam enhancing transparency of beneficial ownership: From legislation to implementation

On July 1st 2025, the Law on amending and supplementing a number of articles of the Enterprise Law dated June 17th 2025 and Decree No. 168/2025/ND-CP dated June 30th 2025 on enterprise registration entered into forced, making the first time that the concept of “beneficial owners” (BOs) has been regulated in Vietnam’s enterprise legislation.

Vietnam: Law on protection of author rights in works generated by Artificial Intelligence (AI)

Vietnam is developing a National Strategy for Development and Application of Artificial Intelligence with vision to 2030, as outlined in Decision No. 2259/QĐ-BTTTT dated December 7, 2022 by the Ministry of Information and Communications. This article discusses the strategy and the need for a legal framework to govern AI-generated works.

Vietnam: Balancing Risks and Responsibilities in Providing Medical Services

In the field of medical service provision, many patients report being asked to sign documents before undergoing surgery, stating they must accept full responsibility for any risks and waive the right to sue the doctor or medical facility. This article examines patient rights and the law.

Vietnam: Regulations on the Release of Short Films on OTT Platforms

Short films have gradually become a type of film that young people are interested in in recent years, especially reels or OTT applications. Although short film genres have relatively small durations and production scales, their release must still fully comply with current Vietnamese laws.

Vietnam: Benefits of terminating household business activities and converting household business into enterprise

This article outlines the registration procedures for converting a household business into an enterprise and analyses the practical benefits of this conversion. It aims to provide individuals and households with comprehensive insights to make informed decisions aligned with their future business development strategies.

Vietnam: Does Detention Lead to Job Loss? Legal Regulations on Suspension of Employment Contracts in Vietnam

In this legal article, we will analyse in detail to clarify that: (1) being detained (to serve the investigation, prosecution or trial in criminal cases) does not mean losing your job, and (2) the legal regulations related to suspending the labour contract in this case.

Vietnam: Profit Repatriation By Foreign-Invested Enterprises

Profit repatriation is a regular and periodic activity of every enterprise, particularly those with foreign direct investment (FDI). In this article, Apolat Legal summarizes the legal procedures for repatriating profits and highlights common mistakes businesses should avoid.

Vietnam: Conditions for foreign investors engaging in the freshwater aquaculture

The Vietnamese Prime Minister issued Decision No. 339/QD-TTg dated March 11, 2021, on approving the Strategy for Development of Vietnam’s Fisheries by 2030 with vision towards 2045. This article focuses on analyzing the conditions for foreign investors in freshwater aquaculture.