A registered mark may be cancelled, upon request of a third party on the ground that (i) the mark is neither used by the owner,... nor transferred to others for use within consecutive five (5) years prior to the point one month prior to the filing date of the request, without indicating the special circumstances preventing the use of the mark and/or (ii) bad-faith basis.
For filing a non-use cancellation, the following documents are required:
(i) A Power of Attorney, which is signed by the Applicant and duly notarized; and
(ii) Documentary evidence in support of the cancellation action (if any).

KEY UPDATES IN THE VALUE-ADDED TAX LAW 2024 OF VIETNAM
On November 26, 2024, during the 8th session of the 15th National Assembly, Vietnam officially passed the 2024 Value-Added Tax (VAT) Law (Law No. 48/2024/QH15),