Legal Updates
Guidance on invoices when selling vouchers
The Tax Sub-Department of Region XVI has issued Official Letter 7629/CCTKV. XVI-QLDN dated 14/5/2025 to provide guidance to enterprises on resolving certain issues related to invoice issuance in cases involving the sale of shopping vouchers.
Enterprises are not required to update address upon reorganization of administrative boundaries
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.
Guidance on determining investment incentive areas following administrative unit reorganization
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:
Clarification on multiple issues in invoice and documentation regulations
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:
Proposal to expand VAT-exempt agricultural products
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:
Tax department provides guidance on determining land rental expenses for CIT calculation
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.
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.
Ministry of Health proposes stricter regulations on cosmetic business
The cosmetics sector in Vietnam is currently governed primarily by Decree No. 93/2016/ND-CP, Circular No. 06/2011/TT-BYT, and related legal documents. However, over time, these regulations have revealed significant gaps with substandard cosmetic products continuing to circulate openly in the market, posing risks to consumer health and undermining fair competition.
Vietnam Circular 12/2025 marketing authorization pharmaceutical
On May 16, 2025, the Ministry of Health promulgated Circular No. 12/2025/TT-BYT (“Circular 12”), governing the registration for marketing authorization (MA) of pharmaceutical products and active pharmaceutical ingredients (APIs) in Vietnam. Circular 12 officially supersedes Circular No. 08/2022/TT-BYT, Circular No. 16/2023/TT-BYT, and Circular No. 55/2024/TT-BYT.
Clarification on personal income tax on capital contribution transfer activities
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.
News
Aliat Group Participates In Ulaw Career Day 2025 And Strengthens Collaboration With Ho Chi Minh City University Of Law
Ho Chi Minh City, June 7, 2025 – ALIAT GROUP actively participated in Ulaw Career Day 2025, an annual event organized by the Ho Chi Minh City University of Law at its main campus on Nguyen Tat Thanh Street, District 4. This event serves as a vital platform connecting students with leading businesses in the legal and economic sectors, attracting widespread interest from students, faculty, and industry professionals.
Golden opportunities for SMEs in stock market
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
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
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
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?
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
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
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
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?
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.
Publications
FAQs – PATENTS IN VIETNAM
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(Q&A) ESTABLISHMENT OF INUSTRIAL PROPERTY RIGHTS
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, and trade secrets they have created or own, and the right to repression of unfair competition. Q 1: How are industrial property rights established? Industrial property rights for […]
(Q&A) ESTABLISHTMENT OF PLANT VARIETY RIGHTS
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: What legal documents govern plant variety rights in Vietnam? Plant variety rights in Vietnam are mainly governed […]
(Q&A) ENFORCEMENT OF IP RIGHTS
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: IP right holders should regularly monitor the market to identify potential infringement of […]
Summary of the Madrid Agreement Concerning the International Registration of Marks (1891) and the Protocol Relating to that Agreement (1989)
The Madrid System for the International Registration of Marks is governed by two treaties:
Notice on the Handling of Applications of IP Vietnam
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.
(Q&A) ESTABLISHMENT OF COPYRIGHTS & RELATED RIGHTS
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 based on the Vietnamese Law on Intellectual Property, which provides protection for a wide […]
Law No.131_2025_QH15_ Amending and Supplementing a Number of Articles of the Law on Intellectual Property
Law No. 131/2025/QH15 modernizes Viet Nam’s intellectual property framework, covering AI, digital transformation, IP commercialization, online enforcement, and updated registration procedures.
Vietnam Criminal Code
This consolidated English version of Viet Nam’s Criminal Code provides the general principles of criminal liability, sentencing, criminal offences, and legal responsibilities of individuals and commercial legal entities.
USTR 2026 Special 301 Report: Vietnam Identified as a Priority Foreign Country for Intellectual Property Concerns
The 2026 Special 301 Report reviews global intellectual property protection and identifies Vietnam as a Priority Foreign Country due to key IP enforcement concerns.
