Outward investment from Vietnam has a specific nature, directly impacting national financial security, foreign exchange reserves, and macroeconomic development orientation. To ensure consistency and compatibility with the new provisions of the current Law on Investment
This objective was stated by the Prime Minister’s Directive No. 09/CT-TTg on strengthening the implementation of energy efficiency, promoting energy transition, and developing electric vehicles, issued on March 19, 2026.
In addition to offshore lending activities, notable new points of Circular No. 79/2025/TT-NHNN on foreign debt recovery by credit institutions and foreign bank branches, effective from December 31, 2025, are summarized below:
The deadline for enterprise income tax finalization is an important milestone that every enterprise should pay special attention to after the end of a fiscal year. Late submission of tax finalization dossiers or underpayment of payable tax amounts will not only incur late payment interest but may also result in administrative penalties for tax violations.
From March 2026, a series of new decrees and circulars will introduce electronic identification codes for real estate, strengthen transparency requirements for charitable funds, tighten administrative sanctions, and impose stricter compliance obligations in the banking sector.
Being one of the first countries in the world to enact a specialised law on artificial intelligence, Vietnam affirms its determination to establish a unified legal framework for the development, application and governance of artificial intelligence in order to protect human beings, promote innovation, and build a self-reliant, secure and human-centred digital future.
As the global economy transitions towards a knowledge-based model, science, technology and innovation have become decisive engines of national growth. In Vietnam, the 2025 Law on Science, Technology and Innovation is widely viewed as a strategic institutional framework for improving national competitiveness while raising the country’s position in global value chains.
The State Bank of Vietnam has issued Circular No. 55/2025/TT-NHNN prescribing the licensing of non-bank credit institutions. Below are the major changes of Circular No. 55/2025/TT-NHNN to clarify the applicable regulations as of 09 February 2026.
The State Bank of Vietnam has issued a Circular amending and supplementing regulations on required reserves applicable to credit institutions and foreign bank branches. Below are the major changes introduced by Circular No. 23/2025/TT-NHNN regarding banks’ required reserves.