In line with Politburo Resolution 57 on breakthroughs in the development of science, technology, innovation and national digital transformation, the 2025 High Technology Law establishes a transparent, stable and favourable legal framework for investment, production and business activities in the fields of high technologies and strategic technologies.
The Minister of Finance has issued Circular No. 40/2026/TT-BTC providing for exemption of certain fees and charges to support production and business in the transport sector. The following are key highlights of Circular No. 40/2026/TT-BTC.
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
Contrary to common perception, market access in Vietnam for foreign investors is not entirely unrestricted. In practice, the ability to invest in a particular sector depends on multiple factors, including the scope of market liberalization, foreign ownership limitations, and applicable business conditions in each industry.
Equitization of enterprises is one of the forms of restructuring State capital in enterprises. Below are the key new points of Decree 57/2026/ND-CP on enterprise equitization effective from February 13, 2026.
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.
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