At present, as international integration continues to deepen, investors in Vietnam are increasingly looking toward new and rapidly growing “markets” abroad. Trade promotion remains a top priority in the process of expanding into overseas markets. Accordingly, Vietnamese investors need to have a clear understanding of the available forms of outward investment to ensure a smooth initial entry.
In the context of accelerated digital transformation and international integration for sustainable development, the revised Law on Technology Transfer is expected to create a fresh momentum for enterprises to improve their technological capabilities and competitiveness, thereby contributing to the development of a modern, transparent and efficient technology market.
In cross-border commerce and international investment, the terms "dispute involving foreign element" and "international dispute" are frequently used interchangeably — often incorrectly.
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.
![[Update now] Personal income tax policies 2026: 05 major changes](https://image3.luatvietnam.vn/uploaded/500x285twebp/images/original/2026/02/25/update-now-personal-income-tax-policies-2026-five-major-changes_2502135544.jpg)
This article summarizes notable changes to personal income tax (PIT) policies in 2026 in accordance with the law.
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.
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