Updates
Vietnam: Vietnam’s Crypto Shift: From Grey Area to Restrictive Regime
- LNT & Partners
On 9 September 2025, the Government of Vietnam promulgated Resolution No. 05/2025/NQ-CP, which marks the very first time establishing a formal legal framework governing crypto-assets through a five-year pilot period. Resolution 05 represents a significant regulatory development, terminating the prolonged period of legal uncertainty and initiating the transition of Vietnam’s digital asset market from an unregulated sphere into a controlled, transparent, and taxable regime.
Vietnam: Proposed Personal Income Tax Changes
- PwC Legal Vietnam
The Ministry of Finance has just released an updated draft of the new Personal Income Tax Law. The proposed changes focus on key areas including: Expanding the tax base, Revising personal deductions for taxpayers and dependents, Reforming tax exemptions and reductions, and addressing inconsistencies in current regulations.
Vietnam: New Regulatory Framework for Official Development Assistance and Preferential Foreign Loans
- DFDL Vietnam
On 10 September 2025, the Government of Vietnam issued Decree No. 242/2025/ND-CP establishing comprehensive regulations for the management and utilization of official development assistance (“ODA”) and preferential foreign loans.
Vietnam's New Investment Regulations: What Investors Need to Know
- KPMG Law Vietnam
On 3 September 2025, the Government issued Decree 239, amending and supplementing Decree 31 which details and guides the implementation of the Law on Investment. This new decree clarifies and introduces new changes, with significant implications for project development, investment incentives and the M&S process in Vietnam.
Vietnam: New Decree On Foreign Investment in Credit Institutions in Vietnam
- KPMG Law Vietnam
On 18 March 2025, the Government of Vietnam issued Decree No. 69/2025/ND-CP providing amendments to the Decree No. 01/2024/ND-CP dated 3 January 2014 of the Government prescribing foreign investors' share purchases of credit institutions in Vietnam.
Vietnam issued administrative procedures to implement global minimum tax regulations
- PwC Legal Vietnam
On 21 October 2025, the Ministry of Finance issued Decision No. 3563/QĐ-BTC, officially introducing formal administrative procedures for multinational enterprises (MNEs) and their constituent entities operating in Vietnam to comply with Resolution No. 107/2023/QH15 and Decree No. 236/2025/NĐ-CP.
Vietnam: DFDL Trade and Tariffs Client Update: New U.S. Tariffs on Asian Furniture, Trucks & Pharma
- DFDL Vietnam
Executive Summary: On September 25, 2025, the U.S. administration under President Trump announced a significant expansion of import tariffs, set to take effect on October 1, 2025. These measures build on prior trade actions and target key sectors including consumer goods, industrial equipment, and pharmaceuticals.
Vietnam: Unfair competition under the Law on Intellectual Property and the Law on Competition
- Apolat Legal
Based on definitions in the Law on Competition and the Paris Convention for the Protection of Industrial Property 1967, unfair competition refers to acts that violate honest and ethical standards in commercial relations, primarily causing damage to enterprises. This update discusses these definitions.
Vietnam: Details of cosmetic product information file
- Apolat Legal
The Cosmetic Product Information File is a content of great importance in the production, import and distribution of cosmetic products in the Vietnamese market. The reason for this affirmation is that Circular No. 06/2011/TT-BYT has devoted Appendix No. 07-MP to detail the contents and guide the traders to prepare and comply with the making and filling of this information file.
Vietnam: Environmental protection fee for emissions: what should manufacturing enterprises prepare for?
- Apolat Legal
As of January 5, 2025, enterprises generating air emissions in the course of their manufacturing or business activities will be required to pay an additional environmental protection fee, pursuant to Decree No. 153/2024/ND-CP.
Vietnam: Key Financial Policies for Vietnam’s International Financial Centre
- KPMG Vietnam
On 27 June 2025, the National Assembly passed Resolution 222/2025/QH15, officially establishing the legal framework for the creation of International Financial Centers in Ho Chi Minh City and Da Nang. This update covers Corporate Income tax, Personal Income tax update, and accounting policies in IFCs.
Vietnam: New Regulations on Direct Power Purchase Agreement (DPPA) Mechanism under Decree No. 57/2025/NĐ-CP
- ADK Lawyers
The Government Decree No. 80/2024/ND-CP, effective from July 3, 2024, is considered the first legal framework to regulate the mechanism of direct power purchase between renewable energy power generation units and large electricity users. However, in the face of the strong development of the renewable energy sector, this decree has revealed certain problems and limitations.
Vietnam Tightens Anti-Money Laundering Framework
- DFDL Vietnam
On 15 September 2025, the State Bank of Vietnam issued Circular No. 27/2025/TT-NHNN guiding the implementation of key provisions of the Law on Anti-Money Laundering. This articles discusses how this new circular raises the bar for compliance and risk management
Vietnam: Vietnam Overhauls PPP Framework with Decree 243: What Investors Need to Know
- DFDL Vietnam
On 11 September 2025, the Government of Vietnam issued Decree No. 243/2025/ND-CP providing detailed instructions for the implementation of the Law on Public-Private Partnership Investment. Decree 243 lays down comprehensive rules on project approval, investor selection, and financial and reporting obligations.
Vietnam: Key trends and policies across Vietnam’s major industries
- KPMG Vietnam
The update covers a list of key Key recent legislative changes that have an ESG impact.
Vietnam: The ESG Regulatory Backbone
- KPMG Vietnam
Vietnam’s Environmental, Social, and Governance (ESG) regulatory system is evolving rapidly, creating a clearer and more enforceable foundation for sustainable business practices. Key recent requirements include: Required ESG information disclosure, Integrated Environmental Risk Management, Issued specific regulations, Expanded Extended Producer Responsibility (EPR).
Vietnam: Key Highlights of the New Draft Decree on Personal Data Protection
- LNT & Partners
Further to our legal update titled “New Personal Data Protection Law – What you need to prepare for future compliance”, which outlined key takeaways of the new Personal Data Protection Law (PDP Law), we would like to introduce this legal update on key highlights of the recently released draft decree on detailed guidance of several provisions of the PDP Law (Draft Decree).
Vietnam: Business cooperation contract (BCC) and processing contract: which is the right choice?
- Apolat Legal
In Vietnam’s dynamic business environment, the Business Cooperation Contract and the Processing Contract are two commonly used forms of agreement, each serving different purposes and structures of cooperation. Understanding the nature, advantages, and limitations of each type of contract is crucial for enterprises to select the most suitable model, optimize benefits, and mitigate legal risks.
Vietnam: Government Sets Legal Framework and Launches Pilot Program for Tokenized Assets
- DFDL Vietnam
On 9 September 2025, the Government of Vietnam issued Resolution No. 05/2025/NQ-CP on the pilot implementation of the tokenized assets market in Vietnam. This landmark resolution establishes a five-year pilot program and introduces the first dedicated legal framework for tokenized assets in the country.
Vietnam Moves Toward a Digital Future: Draft Law on Digital Transition Released
- DFDL Vietnam
On 19 August 2025, the Ministry of Science and Technology unveiled the second draft of the Law on Digital Transition for public consultation. This marks a bold step in Vietnam’s ambition to position itself as a regional digital powerhouse, laying the groundwork for widespread adoption of AI, big data, IoT, and blockchain.
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