Pursuant to Article 10 of Decree No. 320/2025/ND-CP, the provisions are as follows: Article 10. Non-deductible expenses in determining taxable income Non-deductible expenses in determining taxable income shall comply with Clause 2, Article 9 of the Law on Corporate Income Tax, specifically as follows: […] 4. The portion of expenses exceeding the prescribed limits for […]
1. Categories of accounting documents subject to archival Accounting documents required to be archived include: 2. Retention periods for accounting documents Minimum retention period of 5 years: Accounting documents used for internal management and administration purposes of the accounting unit, which are not used as a basis for tax declaration and calculation and are not […]
Commercial transactions form the legal foundation of business activities. In practice, companies and individuals frequently enter into agreements for the sale of goods, provision of services, agency arrangements, or other profit-oriented activities. However, not all transactions produce legal effects. In certain circumstances, a commercial transaction may be declared invalid by a competent authority, typically a […]
In divorce proceedings, property disputes are often the most complex and time-consuming issues. In particular, proving separate property in marital disputes in Vietnam is a critical legal matter that directly affects each spouse’s financial rights and obligations. 1. Legal Framework on Separate Property of Spouses in Vietnam Under the Law on Marriage and Family 2014, […]
1. Legal Background and Scope of Regulation On February 13, 2026, the Government of Vietnam issued Decree 59/2026/ND-CP, which takes effect on April 1, 2026. This new Decree provides detailed regulations on: Decree 59/2026/ND-CP establishes a clearer legal framework for handling foreign law violators in Vietnam while ensuring procedural transparency and compliance with international human […]
I. Introduction In the context of rapid development of e-commerce that increasingly transcends geographical boundaries, Vietnamese consumers are engaging in transactions and consumption activities on digital platforms operated by foreign organizations such as Temu, Shein, Amazon, and AliExpress. While this trend provides consumers with greater choices, it also gives rise to complex legal challenges relating […]