Meet Our Experts

The trusted legal advisor of choice.

Professionals

Duong Thanh Long

IP Attorney
Founder / Managing Partner

Nguyen Quang Hai

Attorney at Law
Senior Partner

Nguyen Hong An

Attorney at Law
Partner

Dao Phuong Hanh

IP Attorney
Partner

Tran Thi Huong

IP Attorney
Partner

Prof. Dr. Duong Phuc Ty

Professor & Advisor
Partner

Nguyen Thuy Duong

Project Finance Advisor
Partner

Vo Quang Hung

Attorney at Law
Senior Associate

Le Vu Huyen

IP Advisor
Senior Associate

Nguyen Thi Diem

IP Attorney
Senior Associate

Tran Sy Quang

Attorney at Law
Senior Associate

Tax department’s guidance on corporate income tax for capital transfers involving real estate

The Tax Department has issued specific guidance on corporate income tax (CIT) related to capital transfer activities in Official Letter No. 159/CT-CS, dated March 14, 2025.

Tax department provides guidance on determining land rental expenses for CIT calculation

Legal Updates, Resources

On March 14, 2015, the Tax Department - Ministry of Finance issued an official letter addressing inquiries related to deductible expenses for corporate income tax (CIT) purposes. Specifically, the guidance pertains to the treatment of one-time lump-sum land rental payments and management fees for leased land that has not yet been utilized for production and business activities. The issue raised was whether land rental expenses for leased land that has not yet been put into use for business operations could be considered deductible when determining taxable income for CIT purposes.

Proposal to expand VAT-exempt agricultural products

Legal Updates, Resources

Recently, the Ministry of Finance has announced and solicited public and business feedback on the draft Decree detailing the implementation of certain provisions of the Law on Value-Added Tax ("Draft"). The Draft introduces several noteworthy amendments, including the following:

Clarification on multiple issues in invoice and documentation regulations

Legal Updates, Resources

On March 20, 2025, the Government issued Decree No. 70/2025/ND-CP (“Decree 70”), amending and supplementing several provisions of Decree No. 123/2020/ND-CP on invoices and documents (“Decree 123”), with the aim of updating regulations concerning the time of issuance of invoices for certain types of business activities. The key updates in Decree 70 include the following:

Guidance on determining investment incentive areas following administrative unit reorganization

Legal Updates, Resources

On April 9, 2025, the Ministry of Finance issued Official Letter No. 4525/BTC-PC to officially guide state management agencies and investors on how to determine areas eligible for investment incentives in the event of administrative boundary changes due to the reorganization and consolidation of administrative units. The Official Letter clarifies several important points as follows:

Enterprises are not required to update address upon reorganization of administrative boundaries

Legal Updates, Resources

In the area of business registration, the Ministry of Finance issued Official Letter No. 4370/BTC-DNTN on April 9, 2025, providing guidance on business registration procedures following administrative boundary changes.

Extended deadlines for VAT, corporate income tax, personal income tax, and land rent payments from April 2025

Legal Updates, Resources

On April 2, 2025, the Government officially issued Decree No. 82/2025/NĐ-CP regarding the extension of deadlines for the payment of value-added tax (“VAT”), corporate income tax (“CIT”), personal income tax (“PIT”), and land rent in 2025 (“Decree 82/2025”). Some of the key points of Decree 82/2025 are as follows:

The Government proposes 30% reduction in the land lease fee for 2025

Legal Updates, Resources

In order to implement the Government's directive under Resolution No. 233/NQ-CP dated December 10, 2024, on supporting individuals and businesses in developing production and business activities, the Government is currently drafting the Draft Decree regulating the reduction of land rental fees for 2025 (“Draft”).

Golden opportunities for SMEs in stock market

News, Resources

Experts warn investors to assess valuation levels against the growth potential of these companies for informed decisions.

Vietnam’s trade surplus hits 1.47 billion USD in first two months

News, Resources

The country's export earnings grew by 8.4%, while its import turnover rose by 15.9%, resulting in a trade surplus of 1.47 billion USD.

Vietnam moves to tighten personal data protection, restricting ID photo requests

News, Resources

Vietnam’s draft Personal Data Protection Law aims to prohibit social media platforms from requiring ID card photos for account verification, enhancing user privacy and data security.

Vietnamese and Kyrgyz Prime Ministers visit Ho Chi Minh’s Stilt House

News, Resources

Prime Ministers Pham Minh Chinh and Adylbek Kasymaliev toured the Ho Chi Minh Presidential Site, visiting the Stilt House, fish pond, and sharing Vietnamese coffee in a gesture of friendship and cultural exchange.

Why is Japan so interested in Vietnam’s semiconductor workforce?

News, Resources

In the context of Japan’s ambition to revive its semiconductor industry, Vietnam’s workforce is seen as a solution to the island country’s thirst for human resources.

HCM City to invest in 8 major transport projects connecting Long An

News, Resources

Ho Chi Minh City is set to develop eight major transport projects, including highway expansions and new arterial roads, to improve connectivity with Long An and the Mekong Delta.

Hanoi to widen roads around West Lake and develop new bridge project

News, Resources

Hanoi has approved the expansion of key roads around West Lake and a new bridge connecting Thuy Su Lake to Dam Tri. The project aims to improve urban infrastructure while preserving the lake’s natural beauty.

SAT exam in Vietnam disrupted due to global system failure

News, Resources

A global system error disrupted the March 8 SAT exam in Vietnam, forcing students to stop early. College Board is investigating and will announce a resolution soon.

Vietnam’s declining birth rate: financial burden or shifting societal values?

News, Resources

While financial concerns are a key factor, experts argue that emotional stress and changing societal values are equally responsible for Vietnam’s declining birth rate.

Working for high wages but retiring with an insufficient pension

News, Resources

The wages used to calculate social insurance (SI) contributions that employees and employers have to pay are quite low compared to their actual income.

Notice on the Handling of Applications of IP Vietnam

Publications, Resources

The Law No. 07/2022/QH15 on amending and supplementing articles of the Law on Intellectual Property was enacted by the National Assembly on June 16, 2022 and became effective on January 1, 2023. However, guidelines for the amended law have not been issued, causing difficulties in establishing and protecting IP rights. To address this issue, IP Vietnam issued Notice No. 333/TB-SHTT on February 2, 2023, outlining the handling of applications.

Summary of the Madrid Agreement Concerning the International Registration of Marks (1891) and the Protocol Relating to that Agreement (1989)

Publications, Resources

The Madrid System for the International Registration of Marks is governed by two treaties:

(Q&A) ENFORCEMENT OF IP RIGHTS

Publications, Resources

Q 85: What are the steps that the right holders should take to enforce their IP rights in Vietnam? Here are the general steps that IP right holders should take to enforce their IP rights in Vietnam: Monitor and identify potential infringement:…

(Q&A) ESTABLISHMENT OF COPYRIGHTS & RELATED RIGHTS

Publications, Resources

Q 59: What is copyright? The basis for the arising of copyright? Copyright is a form of legal protection that gives creators of original works exclusive rights to control the use and distribution of their works. Copyright law in Vietnam is…

(Q&A) ESTABLISHTMENT OF PLANT VARIETY RIGHTS

Publications, Resources

Q 73: What are plant variety rights? Plant variety right means rights of an organization or individual to new plant varieties which such organization or individual has selected and created, discovered and developed, or which they own. Q 74:…

(Q&A) ESTABLISHMENT OF INUSTRIAL PROPERTY RIGHTS

Publications, Resources

GENERAL Industrial property rights mean rights of organizations and individuals to inventions, industrial designs, layout-designs of semiconductor integrated circuits (“layout-designs”), trade secrets, marks, trade names, geographical indications,…

FAQs – PATENTS IN VIETNAM

Publications, Resources

[dflip id="4294"][/dflip]

Clarification on personal income tax on capital contribution transfer activities

Legal Updates, Resources

In discussions with enterprises, in Official Letter No. 4082/TCT-QLN, the General Department of Taxation had affirm that the enterprise where the individual transfers their capital contribution is responsible for filing and paying the tax on behalf of the individual if the enterprise cannot prove that the individual have fulfilled their personal income tax obligations.

Land rent in 2024 may be reduced by up to 30%

Legal Updates, Resources

Currently, the Government is finalizing and gathering opinion on a draft decree stipulating a reduction in land lease fee for 2024 to boost production and business.

Legislation on Personal Data Protection Regulations

Legal Updates, Resources

To address the urgent need for a legal framework for personal data protection in Vietnam, the Government issued Decree 13/2023/ND-CP on Personal Data Protection ("Decree 13") in April 2023.

Adjustment of regulations on promotional activities

Legal Updates, Resources

To simplify administrative procedures related to promotional activities and to create more favorable conditions for businesses, on 10 October 2024, the government issued Decree 128/2024/ND-CP (“Decree 128”) amending and supplementing several articles of Decree 81/2018/ND-CP (“Decree 81”) dated 22 May 2018, which detailed the Commercial Law regarding trade promotion activities.

Clarification on tax policy for discounts

Legal Updates, Resources

In discussions with enterprises, the General Department of Taxation issued Official Letter No. 4991/TCT-CS dated November 5, 2024, providing opinions on VAT and corporate income tax (CIT) policies applicable to commercial discounts for goods and services.

Proposal for Continuing the Reduction of Environmental Protection Tax on Gasoline, Diesel, and Lubricants in 2025

Legal Updates, Resources

Amidst global and domestic economic challenges, the Draft Resolution on the Environmental Protection Tax rates for gasoline, oil, and lubricants in 2025 ("Draft") is currently under consideration by the National Assembly. The Draft aims to alleviate difficulties, support citizens and businesses, and promote production, business activities, and economic development.

Proposal to Extend 2% VAT Reduction Until June 2025

Legal Updates, Resources

In a continued effort to stimulate consumer demand and support businesses amidst ongoing economic uncertainties, the National Assembly is considering the Draft Resolution on extending the 2% VAT reduction until the end of June 2025 ("Draft").

Detailed Guidance on Global Minimum Tax Under Development

Legal Updates, Resources

On November 29, 2023, the National Assembly of Vietnam passed Resolution No. 107/2023/QH15, introducing a supplementary corporate income tax (CIT) policy aligned with the global anti-base erosion rules, effective from January 1, 2024 (“Resolution 107”).

Special investment procedures for encouraged sectors

Legal Updates, Resources

On November 29, 2024, the National Assembly promulgated Law No. 57/2024/QH15, amending and supplementing several provisions of the Law on Planning, the Law on Investment, the Law on Public-Private Partnership Investment, and the Law on Bidding.

Proposed 30% reduction in land rental fees for 2024

Legal Updates, Resources

Based on feedback from ministries, sectors, and local authorities, the Ministry of Finance has consolidated, finalized, and issued the Draft Decree on the reduction of land rental fees for 2024 on December 5, 2024 (“Draft”).

Tightening corporate responsibility for fire prevention and fighting under the New Fire Prevention and Fighting Law 2024

Legal Updates, Resources

On November 29, 2024, the National Assembly passed Law No. 55/2024/QH15 on Fire Prevention, Fighting, and Rescue (“Fire Prevention and Fighting Law 2024”), replacing the Fire Prevention and Fighting Law No. 27/2001/QH10, as amended and supplemented by Laws No. 40/2013/QH13 and No. 30/2023/QH15 (“Fire Prevention and Fighting Law 2001”). The new law will take effect on July 1, 2025

Changes in VAT Rates for Various Goods and Services Effective from July 1, 2025

Legal Updates, Resources

After 16 years of implementation, the 2008 Value Added Tax (“VAT”) Law has revealed numerous limitations and inadequacies in practical application.

Stay ahead of the curve with the latest legal insights and updates from ALiat Legal.

Sign up with your email below to stay informed.