The laws on investments stipulate some regulations only applicable in fields in which investment is conditional to foreign-invested projects in Vietnam on a different manner as compared to domestic investment projects. In particular, in addition to the general regulations on the fields in which investment is conditional in Article 29 of the Investment Law, foreign-invested projects investing in fields stipulated in Annex C issue in accordance with Decree 108/2006/ND-CP must satisfy the conditions and international treaties to which Vietnam is a member.
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 - Circular No. 200/2014/TT-BTC is only partially repealed upon the effectiveness of Circular