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Vietnam: Mid-market businesses in Vietnam expect to increase investment in firm resources and cap.....
  • Grant Thornton Vietnam
December 29 2023

Results of Grant Thornton’s latest International Business Report survey found that more mid-market companies in Vietnam are aiming to remarkably increase investment in technology, human resources, and R&D in the next 12 months.

Resolution on Global Minimum Tax application in Vietnam
  • Grant Thornton Vietnam
December 29 2023

On 29 November 2023, the Vietnamese National Assembly has approved Resolution No. 107/2023/QH15 on Global Minimum Tax (GMT) application in Vietnam in accordance with Global anti-base erosion model (GloBE) rules.

Vietnam: IFRS Alert: Impairment of non-financial assets - common mistakes
  • PwC Tax & Advisory Vietnam
December 29 2023

This update applies to all entities with significant non-financial assets that are required to be tested for impairment under IAS 36. Set out below is a refresher on some basic concepts on impairment of non-financial assets, and reminders on those aspects of the value in use (VIU) methodology.

Vietnam: The implications of the upcoming VAT reduction in 2024
  • LNT & Partners
December 28 2023

In 2022 and 2023, due to severe impact of COVID-19, the Vietnamese government issued Resolution 43/2022/QH15, decided to reduce the Value-added Tax (VAT) rate from 10% to 8%. These adjustments, which occurred during the last ten months of 2022 and the latter half of 2023, had a notably positive impact on both consumers and businesses in the market.

Five New points about social housing in the revised Law on Housing 2023
  • Apolat Legal
December 28 2023

This update discusses several points regarding social housing in the revised Law on Housing, including: 1) regulations requiring the arrangement of social housing land in commercial projects, 2) regulations on incentives for investors in social housing projects, and 3) regulations on profit margins for investors.

Vietnam: Seven new points about the new Law on Housing 2023
  • Apolat Legal
December 28 2023

This update discusses several points regarding the new housing law, including: 1) Issued pink book to qualified mini-apartment buyers, 2) no regulation on the period of ownership of an apartment, 3) investor of a commercial housing project must be a real estate business, 4) Exemption from land use fees for renovation, and other matters.

Vietnam: Enterprises May Hold Capital in Joint-Venture Banks in Vietnam
  • RHTLaw Vietnam
December 28 2023

On 31 October 2023, the State Bank of Vietnam issued Circular 13 delineating a number of significant changes to the regulatory framework of licensing, organization and operations of commercial banks in Vietnam, including news that enterprises which are not banks will have an opportunity to hold capital in joint venture banks in Vietnam.

Vietnam: New Provisions on Corporate Bonds Amid Financial Distress
  • KPMG Law Limited
December 27 2023

This technical update covers the guidance on corporate bonds amid the financial distress, namely Decree No. 08/2023/ND-CP regulating regulations on corporate bonds. The Decree was promulgated as the government’s solution to help domestic real estate companies facing tight cash flow pressures.

Vietnam: Insights into the Impact of Vietnam's Anti-Money Laundering Law on Financial Transactions
  • LNT & Partners
December 24 2023

Starting 1 December 2023, transactions with the minimum value of 400,000,000 Vietnamese Dong will require reporting to the State Bank. This article delves into the key aspects of Law No. 14/2022/QH15 on Anti-Money Laundering, Decision No. 11/2023/QD-TTG and Circular No. 09/2023/TT-NHNN.

Vietnam: Pioneering carbon credit trading market in Vietnam
  • LNT & Partners
December 20 2023

The Ministry of Finance of Vietnam hosted a seminar on 19 October 2023 to kick off a project that was an essential step in the development of a carbon credit trading market in the nation. The initiative, with significant potential to benefit both the environment and the economy, stands ready to revolutionise Vietnam's stance on carbon emissions and sustainability.

Vietnam: Resolution on Global Minimum Tax policy in Vietnam
  • PwC Legal Vietnam
December 18 2023

Further to our NewsBrief on 1 August regarding the draft Resolution on Global Minimum Tax policy in Vietnam issued for public consultation, the National Assembly approved this Resolution on 29 November. The Resolution takes effect from 1 January 2024.

Vietnam: New regulations on Top-up Corporate Income Tax and Investment Support | December 2023
  • EY Vietnam
December 15 2023

This Alert is to update about the Top-up Corporate Income Tax and Investment Support per Resolutions passed by the National Assembly on 29 November 2023.

Vietnam - Customs & Global Trade Alert | Developments on the on-the-spot export and import transactions
  • EY Vietnam
December 15 2023

This Alert is to provide the latest development on the on-the-spot (OTS) export and import transaction in Vietnam as of 2023.

Vietnam bond investment guide
  • Allens Vietnam
December 15 2023

This guide provides a comprehensive overview of corporate bonds, and discusses some key legal and practical issues for foreign investors and domestic issuers on bond transactions in Vietnam. It delves into: an overview of corporate bonds, details on insurance processes, bond depositories and trading for domestic bonds.

Cambodia Tax Alert: Using Singapore to hold your Cambodian Investment? You Need be Aware of these Recent Developments
  • DFDL Cambodia
December 15 2023

Government officials from Cambodia and Singapore signed the Second Protocol Amending the DTA between the respective countries on the 2nd of November 2023. The purpose of the Second Protocol ensures that the Cambodia-Singapore DTA is consistent with the latest international tax protocol.

Cambodia: Tax on E-Commerce
  • BNG Legal
December 13 2023

In 2021 two regulations launched regarding VAT on E-Commerce as below: Sub-Decree No. 65 dated April 8th, 2021 on implementing the VAT on E-Commerce, and Prakas No. 542 dated September 8th, 2021 on rules and procedures for implementing the VAT on E-Commerce Transactions.

Vietnam: Some issues relating to management of apartment buildings in Vietnam
  • Venture North Law Firm
December 11 2023

Vietnamese law provides for a relatively detailed framework on management of an apartment building. However, several important issues, which are discussed in this update, are still not adequately addressed.

Vietnam: State Bank of Vietnam’s further clarifications on lending regulations
  • Venture North Law Firm
December 11 2023

On 8 November 2023, the State Bank of Vietnam issued Official Letter 8631 to publish answers to certain questions on lending regulations under Circular 6/2023 of the SBV dated 28 June 2023 amending Circular 39/2016 of the SBV dated 30 December 2016 on lending activities of credit institutions (CIs) and/or foreign bank branches with customers.

Vietnam: Significant Amendments to Regulations on Management of Foreign Employees in Vietnam
  • Venture North Law Firm
December 11 2023

On 18 September 2023, the Government issued Decree 70 to amend various regulations on management of foreign employees under current Decree 152/2020. Decree 70/2023 took effect immediately upon its issuance. In this update we discuss the notable changes introduced under Decree 70/2023.

Vietnam: The Supreme Court’s clarification on various legal issues in Vietnam
  • Venture North Law Firm
December 11 2023

On 24 April 2023, the Justices of the Supreme Court of Vietnam (the Supreme Court) hosted an online seminar to tackle some issues that arise in the courts’ trial practice. In this post, we will discuss some clarifications from the Official Letter that we find interesting or noteworthy.


Legal Terms Bilingual Index

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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