1. Procedures for Termination of Branch Operations Step 1: Tax Finalization Before notifying the termination of a branch, the enterprise must complete tax deregistration procedures and fulfill all outstanding tax obligations with the tax authority in accordance with tax regulations. Step 2: Submission of Application for Termination of Operations (i) Termination of a Domestic Branch […]
1. Name of the Business Location Pursuant to Article 16 of Decree No. 168/2025/ND-CP, the name of a business location shall comply with Article 40 of the Law on Enterprises as follows: 2. Can a Business Location Be Established in the Same Province or in a Different Province? According to Clause 2, Article 30 of […]
As Vietnam continues to attract foreign investment and international professionals, understanding the Vietnamese tax system has become increasingly important for foreigners and investors conducting business or earning income in Vietnam. Vietnamese tax regulations govern various tax obligations, including personal income tax, corporate income tax, value-added tax, and foreign contractor tax, depending on the nature of […]
In real estate transactions, deposit agreements are commonly used as a mechanism to secure the conclusion and performance of purchase and sale contracts. Although such agreements are often entered into at the preliminary stage of a transaction, they carry significant legal implications and are one of the most frequent sources of disputes in practice. Therefore, […]
During the course of operation, enterprises may need to amend or supplement their registered business lines to meet business demands, expand investment activities, or comply with changes in legal regulations and market conditions. Under Vietnamese law, the amendment of registered business lines is a mandatory administrative procedure that must be carried out with the competent […]
In the context of international economic integration and the increasing expansion of cross-border commercial activities, intellectual property contracts involving foreign elements have become increasingly common and play an important role in the establishment, transfer, and exploitation of intellectual property rights. Under Vietnamese law, such contracts are governed by both general civil and commercial regulations and […]