SOMENEW PROVISIONS OF THE INVESTMENT LAW 2025

Question: I am a foreign investor planning to establish a company in Vietnam to implement a project in late 2026. I understand that Vietnam has just promulgated the 2025 Investment Law. I would like to ask what new points there are, compared with the Investment Law 2020, regarding the establishment of an economic organization before […]

Consultation on Internal Labor Regulations

Question: Our company has 22 employees. May I ask whether our company is required to register internal labor regulations? Answer: Pursuant to Clause 1, Article 119 of the Labor Code 2019, it is stipulated as follows: Registration of internal labor regulations Employers employing 10 or more employees are required to register their internal labor regulations […]

Consultation on Goods Labeling

Question: Our company is planning to import several product items for sale. I would like to ask whether goods labels on the Vietnamese market are required to be presented in Vietnamese.  Answer: Pursuant to Article 7 of Decree No. 43/2017/ND-CP (as amended by Clause 4, Article 1 of Decree No. 111/2021/ND-CP), the language used on […]

Tax Consultation

Question: Pursuant to the amended Law on Personal Income Tax, which takes effect from 01 July 2026, I have a question regarding the progressive personal income tax tariff and its applicable period: will it be applied from 01 January 2026 or from 01 July 2026? Answer: According to Clause 2, Article 29 of the Law […]

Consultation on Overtime Income Tax

Question: I would like to ask whether overtime wages are exempt from personal income tax. Answer: Pursuant to Clause 8, Article 4 of the Law on Personal Income Tax 2025, which specifically stipulates incomes exempt from personal income tax, the provisions are as follows: Tax-exempt income 1.Income from the transfer, inheritance, or receipt of gifts […]