On 01 July 2025, the Government issued Decree 181/2025/ND-CP, and the Ministry of Finance released Circular 69/2025/TT-BTC, both of which introduce crucial updates to the Law on Value Added Tax. These new guidelines, effective immediately, clarify and supplement various provisions under the Law on VAT, including the application of the 0% VAT rate, non-cash payment requirements, and conditions for VAT credit and refunds.
Foreigners granted an e-visa may enter Vietnam for legally permitted purposes, with a maximum visa validity of 90 days. This article analyzes the legal regulations and practical cases related to foreigners using an e-visa to enter Vietnam for working purposes.
The Government of Vietnam issued Decree No. 117/2025/ND-CP on June 9, 2025, stipulating tax administration for business activities of households and individuals on e-commerce platforms and digital platforms. Decree 117 will take effect from July 1, 2025, and includes the key points described in this article.
On June 14th, 2025, at its 9th Session, 15th Legislature, the Vietnamese National Assembly passed the Law on Digital Technology Industry. This marks Vietnam’s first specialized law enacted to promote the development of digital technology industries, including semiconductors, artificial intelligence (AI), and digital assets.
On 11 June 2025, the Government issued Decree No. 122/2025/ND-CP on the delegation and decentralisation of authority in the field of tax administration. The Decree introduces notable revisions related to the handling and approval of bilateral and multilateral Advance Pricing Agreements (APAs), and will take effect from 1 July.
The Cambodian Real Estate Business & Pawnshop Regulator has issued a new notification dated 12 June 2025 to expand the scope of its online services.
The National Assembly of Vietnam recently passed the amended Law on Corporate Income Tax on 14 June 2025, which is set to take effect on 1 October 2025. The law introduces a significant change in the taxation of capital gains. Accordingly, foreign corporate investors deriving income from capital transfers in Vietnam—whether directly or indirectly—will be subject to a deemed CIT rate applied to gross sales proceeds.
At the closing meeting of the National Assembly's 9th session on 27 June 2025, the Resolution on the International Financial Centre (IFC) in Vietnam was passed. This new Resolution aims to attract a strong inflow of foreign capital and major financial institutions by providing a competitive legal framework.
Vietnam has just taken a major leap in data privacy regulation. On 26 June 2025, the National Assembly officially passed the Personal Data Protection Law, creating a much more comprehensive and stringent framework than Decree 13. This new Law will have wide-reaching impacts on how organizations manage personal data in Vietnam.
The Tax Department has recently launched an ad-hoc tax inspection campaign targeting companies that have issued shares under Employee Stock Ownership Plans (ESOPs). The campaign aims to strengthen oversight and enhance transparency in ESOP-related activities.
The article will focus on analysing the policies for developing self-produced and self-consumed rooftop solar power in order to make appropriate assessments in the context of the increasing demand and role of solar power in Vietnam’s economy.
This briefing explores Vietnam’s new beneficial ownership regulations following its inclusion on the FATF grey list, highlighting key compliance duties and international comparisons.
On 30 April 2025, the Government officially promulgated Decree 94 stipulating the sandbox mechanism in the banking sector. In this legal update, we will outline key contents of the Decree which sets out the principles, requirements, and procedures of the sandbox mechanism in the banking sector that Fintech companies should stay alert on.
In this Legal Briefing, Partner Duyen Duong and Trainee Associate Van Nguyen of LNT & Partners provide an in-depth analysis of the legal requirements surrounding lawful workforce restructuring.
The draft amendment to the Law on the Organization of the People’s Courts has undergone the 6th draft revision on 10 April 2025. One of the most notable proposed changes is the reallocation of jurisdiction to set aside foreign court judgments and foreign arbitral awards from the provincial-level People’s Courts to the newly established Regional People’s Courts.
On 13 May 2025, the Ministry of Industry and Trade issued Decision No. 1313/QD-BCT, which took immediate effect. Decision 1313 sets a tariff ceiling of VND 3,327.42 per kWh (excluding VAT) for electricity generated by combined-cycle gas turbine power plants using LNG in 2025.
In the spirit of administrative procedure reformation, the Vietnamese authorities have been taking strong actions to ensure the reunification of the data management system with a view to improving the public services and operational efficiency.
On 29 April 2025, the Government issued Decree No. 94 on the controlled pilot implementation of financial technologies, particularly in relation to peer-to-peer lending and technology solutions in financial services.
Important Vietnamese legal terms can be looked up, with the corresponding term in the other language presented (Vietnamese <-> English). Very helpful resource for those professionals working in both languages
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