Updates on legal regulations, procedural guidance, and in-depth insights into corporate law.
In mergers and acquisitions (M&A) transactions, Legal Due Diligence (LDD) is one of the crucial steps to help parties identify and assess legal issues that may affect the transaction structure, enterprise value, ability to complete the transaction, and post-acquisition business operations.
Learn whether DPO certification is mandatory in Vietnam and the conditions enterprises must meet when appointing personal data protection personnel according to Decree 356/2025/ND-CP.
Memorandum of Understanding (MOU) and Contract are two types of documents frequently encountered in commercial activities, investment, business cooperation, and mergers and acquisitions (M&A). However, not all businesses fully understand the legal nature and binding force of these documents.
In M&A, the choice between a share deal and an asset deal presents significant differences in terms of tax, procedures, and risks. This article provides a detailed analysis of these two forms.
This article provides detailed guidance on the process, required documents, and important considerations when registering as a member of the Vietnam International Financial Center (IFC), including cases for standard registration, member recognition, and specific regulations for the banking, securities, and insurance se
This article describes 7 main work groups of an in-house legal professional, from contracts, risk management, compliance, dispute resolution, internal coordination, legal record management to legal advisory skills.
This article provides detailed instructions on the steps required when changing a company's headquarters address, from verifying the new address, determining the internal decision-making structure, procedures with tax authorities, to registration with the business registration authority, and post-new certificate tasks.
Businesses may deduct input VAT when employees use personal accounts to pay expenses, provided that all conditions regarding invoices, documents, and non-cash payment methods are met.
This article provides detailed guidance on trademark renewal and assignment procedures applicable from July 1, 2026, according to Circular No. 20/2026/TT-BKHCN, including dossiers, procedures, processing times, and related fees and charges.
According to Decree No. 252/2026/ND-CP, business individuals, household business owners, beneficial owners, and legal representatives of enterprises may be temporarily prohibited from exiting the country if they fail to carry out procedures to restore or terminate the validity of their tax identification numbers within
Online business registration is becoming increasingly digitized. One notable change is the addition of an electronic authentication mechanism for the person performing the procedure and the authorized representative.
This article analyzes the new regulations on personal income tax for income from capital transfers, including the transfer of capital contributions, securities, and other forms of capital contributions, along with key considerations regarding the determination of taxable income, tax rates, and the timing of tax obligat
In the field of fund management, terms such as public funds, member funds, open-ended funds, closed-ended funds, ETFs, equity funds, infrastructure funds, or real estate funds are often used interchangeably and can easily cause confusion. In particular, “open-ended funds,” “member funds,” and “equity funds” are not thr
When foreign investors bring capital into Vietnam, one of the first Legal/Compliance issues to determine is whether the investment is in the form of direct or indirect investment. Correctly identifying the investment type will affect investment procedures, ownership ratios, the bank accounts used, and the methods for t
The Ho Chi Minh City Tax Department is implementing a plan to intensify the review, reconciliation, and collection of personal income tax (PIT) from high-income individuals and those at risk of discrepancies between actual income and declared income. The objective of this review is not to impose new taxes but to ensure
This article provides detailed guidance on cases of exit suspension due to tax debts under Decree 252/2026/ND-CP and Official Letter 5622/CT-NVT, including subjects, conditions, procedures, and how to cancel the suspension.
This article provides detailed and up-to-date guidance on calculating Corporate Income Tax (CIT) for 2026, including taxpayers, calculation formulas, tax rates, revenue determination, deductible and non-deductible expenses, tax-exempt income, other income, and declaration and payment deadlines.
Establishing a business is a significant decision, opening up many opportunities but also accompanied by numerous challenges for both domestic and foreign investors. Each business entity type has its own advantages and disadvantages, thus the question "which business entity type should be chosen?" is always a primary c
This article analyzes the legal conditions and implementation procedures for private placements of additional shares by public companies, based on current regulations and practical processes outlined in reference materials.
This article analyzes the significant differences between Commercial Arbitration and Courts, and provides recommendations for businesses to choose the appropriate mechanism for each type of transaction.
Starting from the tax period of 2026, the Personal Income Tax Law of 2025 officially adjusts the personal exemption level with a significant increase, helping to reduce the tax burden for employees. However, to apply this exemption, taxpayers must not only meet the conditions for dependents but also register correctly.
A one-member limited liability company is a popular type of enterprise in Vietnam. This article will provide detailed information on the latest regulations related to the establishment and governance of one-member limited liability companies, especially after the amended Enterprise Law 2025 and Decree 168/2025/ND-CP ta
Personal Income Tax Law No. 109/2025/QH15 officially takes effect from July 1, 2026, replacing Personal Income Tax Law No. 04/2007/QH12 after nearly 17 years of application. This is one of the comprehensive amendments aimed at updating tax policies in line with the current socio-economic context, while creating more fa
Kicking off the Investment Banking Explained series, OPLAW will explore fundamental concepts in Investment Banking from legal, financial, and corporate transaction perspectives, starting with Mergers & Acquisitions (M&A).
During their operations, all enterprises must make many important decisions such as increasing charter capital, appointing management personnel, investing in projects, distributing dividends, or approving financial reports. However, not all enterprises organize meetings or issue resolutions in the correct legal order.
This article analyzes the difficulties faced by a construction materials manufacturing enterprise with its current system structure, including directly managed units and a legally independent subsidiary. From there, it proposes a solution to merge the subsidiary into the parent company to unify management, reduce costs
When establishing a business, choosing a business name is one of the first and most important steps for business operations, brand building, and market recognition. However, a business name cannot be chosen arbitrarily but must comply with legal regulations on business registration and intellectual property.
