1. Tóm tắt vấn đề pháp lý và thực trạng triển khai Công tác quản lý thuế đang chuyển dịch mạnh mẽ sang quản lý dựa trên dữ liệu số, tự động hóa và phân tích rủi ro. Nội dung phát sinh nghĩa vụ: Căn cứ Luật Quản lý thuế số 108/2025/QH15, doanh nghiệp chịu […]
1. Legal Framework Governing Tax Obligations in Online Business Activities Under Vietnam’s current tax legislation, individuals earning income from livestream sales, affiliate marketing commissions, or dropshipping activities are primarily governed by the following legal instruments: Revenue Threshold for Tax Liability Pursuant to Clause 2, Article 4 of Circular No. 40/2021/TT-BTC, individuals engaged in business activities […]
1. Legal Framework for the New Land Price Schedule under the 2024 Land Law Pursuant to Article 159 of the 2024 Land Law, Vietnam’s land valuation framework has undergone several significant reforms. Abolition of the Government-Issued Land Price Framework The previous nationwide land price framework issued by the Government has been abolished. Instead, each Provincial […]
1. Overview of Criminal Proceedings in Vietnam A typical criminal case proceeds through four principal stages under the 2015 Criminal Procedure Code: Receipt of Crime Reports & Case Initiation → Criminal Investigation → Prosecution → Trial (First Instance / Appellate) 1.1. Stage One: Receipt and Verification of Crime Reports and Initiation of Criminal Proceedings Competent […]
1. Procedures for Resolving Land and Housing Disputes A land dispute generally refers to a dispute concerning the rights and obligations of land users, such as disputes over land boundaries or disputes regarding the lawful holder of land use rights. Pursuant to Articles 235 and 236 of the 2024 Land Law, land disputes are resolved […]
1. Legal Framework Governing Startup Investments Legal due diligence in connection with startup investments in Vietnam is primarily governed by the following legislation: 2. Principal Areas Reviewed During Legal Due Diligence During the due diligence process, the investor’s legal advisors will typically require the startup to establish a secure Data Room containing corporate records and […]