1 GOVERNMENT ------- THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 149/2025/ND-CP Hanoi, 11th December 2025 DECREE ON DETAILED REGULATIONS ON A NUMBER OF AMENDMENTS TO THE LAW ON THE STATE BUDGET IN ARTICLE 4 OF LAW NO. 56/2024/QH15 Pursuant to The Law on Organization of the Government dated 18 February 2025; Pursuant to The Law

• 11 December 2025

1 NATIONAL ASSEMBLY ------- THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- Law No: 115/2025/QH15 Hanoi, 10th December 2025 LAW ON AMENDING AND SUPPLEMENTING A NUMBER OF PROVISIONS OF THE LAW ON TECHNOLOGY TRANSFER Based on The Constitution of the Socialist Republic of Vietnam which has been amended and supplemented by a number of prov

• 10 December 2025

1 NATIONAL ASSEMBLY ------- THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- Law No: 132/2025/QH15 Hanoi, 10th December 2025 LAW ON AMENDING AND SUPPLEMENTING A NUMBER OF PROVISIONS OF THE LAW ON ANTI-CORRUPTION Pursuant to the Constitution of the Socialist Republic of Vietnam which has been amended and supplemented by a number of provisions acco

• 10 November 2025

When an enterprise imports chemicals for the purpose of supplying them to the market for profitable purposes, such activity is considered chemical trade under the applicable laws. Accordingly, certain licenses or certificates are required for an enterprise to conduct this business activity.

• 20 December 2025

The Land Law no. 31/2024/QH15, effective fully from 1 August 2024 (“LOL 2024”), expends land use rights of foreign-invested economic organizations (“FIEO”) in Vietnam, which includes the right to receive the capital contribution in the form of land use rights (“LUR”). Details of which will be discussed in this article.

• 20 December 2025

This article provides an in-depth analysis of the relevant provisions under Resolution No. 01/2019/NQ-HDTP, precedents of the Supreme People’s Court, and guidance from the People’s Procuracy to clarify when penalty interest is lawful and when borrowers are legally entitled to refuse payment.

• 20 December 2025

Under the current legal provisions, a Foreign Technology Company wishing to enter into labor contracts, pay social insurance, and pay salaries to Vietnamese Employees must establish a legal entity in Viet Nam in the form of a subsidiary or a representative office.

• 20 December 2025

On 31 October 2025, the State Bank of Vietnam issued Circular No. 39/2025/TT-NHNN on the opening and use of overseas foreign-currency accounts by institutional residents. Circular 39 takes effect on 15 December 2025 and replaces Circular No. 20/2015/TT-NHNN.

• 20 December 2025

Decree No. 320/2025/ND-CP, which provides guidance to Vietnam’s new Corporate Income Tax (CIT) Law, has come into effect on 15 December 2025. These new regulations introduce significant changes to the taxation of capital gains from share or capital transfers made by foreign investors.

• 20 December 2025

This article examines Decree No. 320/2025/ND-CP, which provides detailed guidance on the new Law on Corporate Income Tax (“CIT”) No. 67/2025/QH15. Decree 320 introduces a number of significant changes to Vietnam’s corporate tax framework.

• 20 December 2025