Updates
Vietnam: Draft Amended Law on Deposit Insurance Released for Public Consultation
- DFDL Vietnam
In late July 2025, the State Bank of Vietnam released the draft Amended Law on Deposit Insurance for public consultation. The Amended Law introduces substantial reforms to the Law on Deposit Insurance 2012 including a new chapter on crisis management, and expanded resolution powers for the deposit insurance organization.
Vietnam: Is It Getting Easier or Harder for Foreigners to Work in Vietnam? New Decree in Effect
- DFDL Vietnam
On 7 August 2025, the Government of Vietnam issued Decree No. 219/2025/ND-CP on foreign workers working in Vietnam. Building on recent administrative reforms and addressing gaps identified in the implementation of the former Decree No. 152/2020/ND-CP, Decree 219 introduces notable changes to the rules on issuing work permits and certifying exemptions for foreign workers,
Vietnam: Green Taxonomy Issued
- DFDL Vietnam
On 4 July 2025 the Decision No. 21/2025/QĐ-TTg, Regulation on Environmental Criteria and Verification of Investment Projects under the Green Taxonomy, was issued establishing the official framework for classifying investment projects as “green.”
Vietnam: The Principle of "Reciprocity" and the Practice of Recognition and Enforcement of Foreign Court Enforcement of Foreign Court Judgments and Decisions In Vietnam
- ADK Lawyers
The principle of “reciprocity” serves as an important legal basis for domestic courts to recognize and enforce foreign court judgments and decisions in cases where no applicable international treaty exists. Therefore, the application of this principle is not only a legal requirement but also a significant step toward deeper integration of Vietnam into the international legal system.
Vietnam: Recognition of Capital Contributions: Legal Framework and Challenges
- ADK Lawyers
This article focuses on analyzing the legal framework for the recognition of contributed capital, while comparing it with several recent court rulings to clarify how the relevant legal principles are being applied in practice. Through the study of draft precedent and court judgments, the article aims to elucidate the boundary between statutory regulations and practical realities in recognizing the legal status of members/shareholders in a company
Vietnam: Some considerations for enterprises engaged in labor subleasing activities
- Apolat Legal
Vietnamese law stipulates that labour subleasing is a conditional business activity. Accordingly, enterprises must obtain a Labour Subleasing License to legally operate and may only sublease employees for certain jobs. This article highlights key considerations for enterprises engaging in labour subleasing.
Vietnam: Some solutions to handling overdue short-term foreign loans of enterprises in Vietnam
- Apolat Legal
In the course of investment activities in Vietnam, raising capital from foreign entities is an effective means for enterprises to quickly access financial resources. However, many enterprises overlook the risk of overdue short-term foreign loans if not properly managed. Therefore, this article proposes several solutions for handling overdue short-term foreign loans of foreign-invested enterprises in Vietnam.
Vietnam: Product information file of cosmetic products
- Apolat Legal
As a manufacturer, importer and trader of cosmetic products, attention will need to be paid to the special regulations related to the obligation to draft, prepare and keep a Cosmetic Product Information File. This article explains this requirement.
Vietnam: Benefits of establishing the primary trade unions in enterprises
- Apolat Legal
In the context of a rapidly growing economy, building a stable and harmonious working environment and protecting the rights of employees is a matter of concern for every enterprise. One of the important solutions to achieve this goal is to establish a primary trade union. This article shares some of the benefits of establishing a primary trade union in a business.
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.
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