Updates
ESG in Vietnam M&A: The Critical Role of Due Diligence and Valuation
- LNT & Partners
This article examines how ESG considerations are reshaping due diligence and valuation processes in Vietnam M&A deals.
Vietnam: Legal regulations on real estate ownership by foreign entities and individuals in Vietnam
- Apolat Legal
This article analyzes the current legal provisions regarding real estate ownership by foreign entities and individuals in Vietnam, clarifying the rights and restrictions imposed by law on each subject.
Vietnam’s Draft Of New Decree On Foreign Employees: A Closer Look At Work Permit Exemptions
- LNT & Partners
In May 2025, the Ministry of Home Affairs submitted a draft decree on foreign employees working in Vietnam to replace Decree No. 152/2020/ND-CP as amended by Decree No. 70/2023/ND-CP. This update highlights the changes, with a focus on provisions relating to certificates for exemption from WP requirements.
Vietnam: Notification of personal data protection violation
- Apolat Legal
This article briefly introduces key legal matters regarding the obligation to notify violations, including the identification of responsible entities, the required contents of a notification, and the process of receiving and addressing such notifications.
Vietnam: Legal procedures for terminating an investment project by a foreign-invested enterprise (FDI)
- Apolat Legal
The termination of an investment project is not merely an internal decision of the enterprise but a complex legal process that requires compliance with various regulations on investment, taxation, labour, land, and environmental issues. This article analyses the legal aspects of the Legal Procedures for Terminating an Investment Project, helping FDIs smoothly complete the project closure while mitigating legal risks and protecting investors’ rights.
ESG in Vietnam M&A: Navigating Regulatory Approvals and Compliance
- LNT & Partners
Vietnam’s government, for its part, is building a legal framework to promote sustainable business – from environmental laws to corporate governance codes – aligning with global ESG trends. This article focuses on how ESG considerations impact regulatory approvals and compliance requirements in Vietnam M&A deals.
Vietnam: Legal Update on Personal Data Protection Law
- Lexcomm Vietnam LLC
In this legal update, we will outline the key contents of the PDPL, highlighting critical compliance obligations that all entities engaging in personal data processing in Vietnam should stay alert on.
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.
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.
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