Increasing Investment Capital from Reinvested Profits: Legal Provisions and Practice in Vietnam

Using retained earnings to increase investment capital for a project has become an increasingly popular

Employee training expenses: Perspectives from corporate income tax and personal income tax

Investing in employee training and development is a crucial strategy for any enterprise. However, determining whether such training expenses are deductible for corporate income tax (“CIT”), and whether they are subject to

Responsibility for declaration of beneficial owners of enterprises 

The amended Law on Enterprise 2025, effective from July 1, 2025, for the first time recognizes and specifically provides for the responsibilities of the enterprise founders and enterprises in identifying

Notable Provisions of the 2025 Cybersecurity Law

The promulgation of the 2025 Cybersecurity Law marks a significant turning point in the national effort to protect cyberspace. In the context of rapidly developing technology and increasingly complex cybersecurity

Key highlights of the Law on Specialized Court at the International Finacial Center in Vietnam

With the objective of establishing the International Financial Center (IFC) in Vietnam as a zone governed by

Jurisdiction and organization of Courts after merger

Effective July 01, 2025, the People’s Court (TAND) system officially operates under a new organizational model, based

New points in the law on digital technology industry

The Law on Digital technology industry was passed by the National Assembly at its 9th Session, 15th

Appointment of data protection department and personnel under Viet Nam’s Personal data protection law

1. Introduction  Personal data protection has recently become a topic of growing concern in Vietnam.

Update law amending and supplementing the law on securities 20

On November 29th, 2024, the National Assembly voted to pass the Law amending and supplementing

Vietnam Artificial Intelligence Law 2025 – Impacts and compliance roadmap for businesses

1. Context and key concepts of the Artificial Intelligence Law 2025 On 10 December 2025,

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