vnlawfind

Sharing Knowledge - Inspiring Passion - Promoting Jurisprudence

LEGAL NEWSLETTERS • CORPORATE & INVESTMENT

Guidance on conducting e-tax transactions when enterprises have not been granted e-identification accounts before July 1, 2025

Tran Thi Thuy Mai - 30/07/2025
Notice 2065/CT-NVT on June 26, 2025 to address the challenges faced by individuals, organizations and enterprises that have not yet been granted E-identification accounts in the process of using personal identification numbers instead of tax identification numbers and using organizational E-identification accounts in e-tax transactions.

New highlights on opening and using Vietnamese Dong accounts for foreign indirect investment activities in Viet Nam

To upgrade and develop the Vietnamese stock market, simplify procedures and dossier, and facilitate foreign investors when participating in the stock market, on April 29, 2025, the State Bank of Viet Nam promulgated Circular 03/2025/TT-NHNN regulating the opening and use of Vietnamese Dong accounts for foreign indirect investment activities in Viet Nam, replacing Circular 05/2014/TT-NHNN (Circular 05). Circular 03 takes effect from June 16, 2025.

New regulations on registration and cancellation of public company status: Toward a transparent and sustainable securities market

Phan Thi Hoang Hai - 24/07/2025
On May 5, 2025, the Ministry of Finance issued Circular 19/2025/TT-BTC stipulating the registration of public companies, cancellation of public company status, and audited report on contributed charter capital. Circular 19 provides detailed guidelines for certain provisions of the Law on Securities 2019, as amended and supplemented by Law 56/2024/QH15, and replaces certain articles of Circular 118/2020/TT-BTC providing guidelines for public offerings and issuance of securities, tender offers, share repurchases, registration of public companies and cancellation of public company status.

What incentives for enterprises operating at the Vietnam National Innovation Center?

Dang Huyen Thu - 14/07/2025
On May 5, 2025, the Government issued Decree 97/2025/ND-CP stipulating incentives and policies for the Vietnam National Innovation Center (NIC). The Decree was issued when several regulations on incentives and policies for the NIC, organizations, and individuals operating at the Center needed a breakthrough to promote creative startup and innovation activities. Decree 97 takes effect from the date of issuance and replaces Decree 94/2020/ND-CP, which stipulates the same content. This paper will focus on introducing several incentives and policies for enterprises operating at the NIC and some other outstanding new points of Decree 97.

Draft Decree on domestic carbon trade exchange: Notable new regulations

Tran Hai Long - 30/05/2025
In an effort to fulfill international commitments on climate change, particularly the goal of achieving net-zero emissions by 2050, Viet Nam is gradually developing and improving its legal framework for domestic carbon market. To further specify the roadmap for the carbon market's development and based on these foundational legal documents, the Ministry of Finance has drafted the Decree on domestic carbon trade exchange.

What is to be heeded when enterprises use public digital signatures?

Le Hai Linh - 28/04/2025
The Law on E-Transactions 2023 has created a new legal framework for e-signatures, including public digital signatures which are now widely used by enterprises in conducting procedures relative to tax, customs, and social insurance and in signing e-contracts. Guiding public digital signatures, Decree 23/2025/ND-CP regulating e-signatures and trust services will take effect from April 10, 2025.