1 MINISTRY OF FINANCE ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 32/2025/TT-BTC Ha Noi, 31 May 2025 CIRCULAR ON GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION DATED 13 JUNE 2019, GOVERNMENT DECREE NO. 123/2020/ND-CP DATED 19 OCTOBER 2020 REGULATING INVOICES AND DOCUMENTS, DECREE NO. 70/2025/ND-CP DATED 20 MARCH 2025 AMENDING AND SUPP

• 31 May 2025

On June 14th, 2025, at its 9th Session, 15th Legislature, the Vietnamese National Assembly passed the Law on Digital Technology Industry. This marks Vietnam’s first specialized law enacted to promote the development of digital technology industries, including semiconductors, artificial intelligence (AI), and digital assets.

• 02 July 2025

According to Decree No.69/2024/ND-CP dated June 25th, 2024 issued by the Government on electronic identification  and authentication, Apolat Legal hereby respectfully informs our Clients of the procedures for foreigners to register for electronic identification (“e-ID”) accounts at the Immigration Office of Ho Chi Minh City as follows: I. Procedure for e-ID account registration for foreigners Currently, the e-ID account registration for foreigners is now being implemented at t

• 02 July 2025

The Government of Vietnam issued Decree No. 117/2025/ND-CP on June 9, 2025, stipulating tax administration for business activities of households and individuals on e-commerce platforms and digital platforms. Decree 117 will take effect from July 1, 2025, and includes the key points described in this article.

• 02 July 2025

Foreigners granted an e-visa may enter Vietnam for legally permitted purposes, with a maximum visa validity of 90 days. This article analyzes the legal regulations and practical cases related to foreigners using an e-visa to enter Vietnam for working purposes.

• 02 July 2025

The National Assembly of Vietnam recently passed the amended Law on Corporate Income Tax on 14 June 2025, which is set to take effect on 1 October 2025. The law introduces a significant change in the taxation of capital gains. Accordingly, foreign corporate investors deriving income from capital transfers in Vietnam—whether directly or indirectly—will be subject to a deemed CIT rate applied to gross sales proceeds.

• 29 June 2025

At the closing meeting of the National Assembly's 9th session on 27 June 2025, the Resolution on the International Financial Centre (IFC) in Vietnam was passed. This new Resolution aims to attract a strong inflow of foreign capital and major financial institutions by providing a competitive legal framework.

• 29 June 2025

Vietnam has just taken a major leap in data privacy regulation. On 26 June 2025, the National Assembly officially passed the Personal Data Protection Law, creating a much more comprehensive and stringent framework than Decree 13. This new Law will have wide-reaching impacts on how organizations manage personal data in Vietnam.

• 29 June 2025

1 1 MINISTRY OF INDUSTRY AND TRADE ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 36/2025/TT-BCT Ha Noi, 03 June 2025 CIRCULAR ON AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF CIRCULAR NO. 16/2025/TT-BCT DATED 01 FEBRUARY 2025 OF THE MINISTER OF INDUSTRY AND TRADE REGULATING THE OPERATION OF THE COMPETITIVE ELECTRICITY WHOLESALE

• 03 June 2025

1 STATE BANK OF VIETNAM ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ No: 06/2025/TT-NHNN Ha Noi, 30 May 2025 CIRCULAR ON AMENDING AND SUPPLEMENTING CLAUSE 7, ARTICLE 7 OF CIRCULAR NO. 07/2024/TT-NHNN DATED 21 JUNE 2024 OF THE GOVERNOR OF THE STATE BANK OF VIETNAM REGULATING PAYMENT AGENT ACTIVITIES Pursuant to the Law on th

• 30 May 2025