COMPARISON BETWEEN CIRCULAR NO. 200/2014/TT-BTC AND CIRCULAR NO. 99/2025/TT-BTC
Criteria Circular No. 200/2014/TT-BTC Circular No. 99/2025/TT-BTC Effectiveness - Effective from 01 January 2015. - Circular No. 200/2014/TT-BTC is only partially repealed upon the effectiveness of Circular No. 99/2025/TT-BTC, except for the provisions on accounting for the equitization of State-owned enterprises, which remain effective until replaced by a separate regulatory document (pursuant to Clause 2, Article 31 […]
Consultation on the Authority to Execute Labor Contracts Between Legal Representatives
Question: Our company has multiple legal representatives. Currently, the company needs to enter into a labor contract with one of these legal representatives in order to appoint him/her to a specific managerial position. Under the latest regulations, does one legal representative of the Company have sufficient authority to represent the enterprise in signing a labor […]
Consultation on Global Minimum Tax
Question: I am currently the Director and legal representative of Company A (a single-member limited liability company wholly owned by Corporate Entity C in Norway). At present, Company B is carrying out dissolution procedures in Vietnam. During this transitional period, my salary is being paid directly by the parent company until the dissolution of Company […]
Consultation on Legal Representatives of Enterprises
Question: Under the Law on Enterprises 2020, is an individual permitted to concurrently act as the legal representative of multiple joint stock companies? In cases where holding multiple positions may potentially violate competition regulations or create conflicts of interest, what conditions must an enterprise satisfy (e.g., approval of shareholders or provisions in the company charter) […]
Consultation on Vietnamese Public Holidays
Question: I received information from the Facebook page “Government Information” stating that: “The Politburo: November 24 is selected as Vietnamese Culture Day, employees are entitled to a paid day off.” May I ask whether this information is accurate? If so, when will it take effect and what is the scope of its application? Answer: The above information […]
LEGAL PROCEDURES RELATING TO THE USE OF SOIL, WASTE ROCK, AND TAILINGS FROM LEAD ZINC MINING ACTIVITIES FOR OTHER PROJECTS
Question: I intend to use soil, mine waste rock, and tailings generated from lead zinc mining and processing activities of an operating mine for another project. Please advise the applicable conditions for the project and for the intended user, whether and in which cases I must register mineral recovery and obtain a written confirmation prior […]
LEGAL RISKS RELATING TO PROJECT LOCATION IN IRC APPLICATIONS FOR RESTAURANT BUSINESSES IN VIETNAM
We are a company incorporated in the United Kingdom and are planning to establish a company in Vietnam to operate a restaurant business. For the purpose of implementing the investment project, we entered into a lease agreement with Company A (a Vietnamese company) to use the premises as our head office and restaurant location. After […]
PROCEDURES AND CONDITIONS FOR OBTAINING AN INDUSTRIAL ALCOHOL PRODUCTION LICENSE FOR 3 MILLION LITERS PER YEAR
Question: My company is planning to invest in an industrial alcohol production plant with a projected capacity of 3 million liters per year. I would like to understand the current legal regulations regarding the application for a license for this scale. Specifically, what conditions must the enterprise meet in terms of facilities and personnel? What […]
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 […]