HOW CAN FDI ENTERPRISES OPTIMIZE SPEED, COST, AND LEGAL SAFETY IN VIETNAM IN 2026?

(Key Takeaways from the Executive Symposium: “Vietnam – Beyond The First Mile” co-organized by SB Law, Standard Chartered Bank, and Sumitomo Corporation) 2026 marks a transformative advancement in Vietnam’s institutional framework with the synchronized implementation of the Law on Investment 2025, the Hague Apostille Convention, the DPPA mechanism, and a digitalized risk-based tax administration system. […]

FDI Enterprises: When must the investment capital account be closed, and where will the funds go after closure under Circular No. 38/2026/TT-NHNN?

Question: Our company is a foreign-invested enterprise in Vietnam. We are planning an ownership restructuring, whereby the foreign investor will transfer their entire capital contribution to Vietnamese shareholders (or reduce their ownership ratio to 50% or below). Under the provisions of Circular No. 38/2026/TT-NHNN, in which cases is an FDI enterprise mandatorily required to close […]

Providing foreign loans in USD to Subsidiary companies

Question: A parent company in Vietnam intends to lend a sum of capital in US Dollars (USD) to its subsidiary in Hong Kong (an enterprise with the parent company’s capital contribution in the form of direct investment). What are the procedures, steps, and necessary documents required to carry out this loan?   Answer: Conditions for […]

Foreign investment in Vietnam: Can investors open an investment capital account and transfer capital contributions before obtaining an Investment Registration Certificate?

Question: Our company is preparing to establish a foreign-invested economic organization in Vietnam to implement a technology project. During this investment preparation phase, we incur various lawful expenses and need to receive capital from foreign investors for payment. May we open an investment capital account and transfer capital contributions into such account prior to the […]

Acts of infringement upon rights to trademarks

Question I am the owner of a business and have registered a trademark for my products. Recently, I discovered that another party has been using a sign similar to my trademark on its products and packaging. Would this constitute an infringement of my trademark rights? Answer: 1/ Concept of trademark: Pursuant to clause 16 Article […]

Exemption and Reduction of Non-Agricultural Land Use Tax

Personal Income Tax Policy

On May 30, 2024, the Binh Duong Provincial Tax Department issued Official Dispatch No. 14748/CTBDU-TTHT regarding personal income tax policy. Based on Clause 2, Article

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Accounting for Fixed Assets

Accounting for Fixed Assets

On May 30, 2024, the Binh Duong Provincial Tax Department issued Official Dispatch No. 14754/CTBDU-TTHT regarding the accounting for fixed assets. Based on Circular No.

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Foreign Loan Registration

Foreign Loan Registration

Our company currently has a short-term loan from the Thailand parent company. We are considering converting this loan into a medium or long-term loan to

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