What is a Foreign-Invested Economic Organization? How Are Investment Activities of a Foreign-Invested Economic Organization Carried Out?

1. What is a Foreign-Invested Economic Organization? Pursuant to Clause 22, Article 3 of the Law on Investment 2020, a foreign-invested economic organization means an economic organization having a foreign investor as a member or shareholder. Furthermore, the definition of a foreign-invested economic organization remains unchanged under Clause 22, Article 3 of the Law on […]

What is Revenue of a Business Household? Determination of Taxable Revenue of a Business Household

1. What is Revenue? According to Official Letter No. 533/GLA-NVDTPC (2026), revenue is defined as follows: Revenue means the total proceeds from the sale of goods, processing activities, and provision of services, including bonuses, financial support, subsidies, surcharges, additional charges, extra fees, compensation, and other revenues related to business activities that a business household is […]

IS THE OWNER OF A SINGLE-MEMBER LIMITED LIABILITY COMPANY LEGALLY ENTITLED TO TRANSFER ALL OR PART OF ITS CHARTER CAPITAL TO ANOTHER LIMITED LIABILITY COMPANY?

1. Is the owner of a single-member limited liability company legally entitled to transfer all or part of its charter capital to another limited liability company? Pursuant to Articles 76 and 77 of the Law on Enterprises 2020 regarding the transfer of charter capital of a single-member limited liability company: Article 76. Rights of the […]

Documents Evidencing the Legal Status of the Investor

1. What are Documents Evidencing the Legal Status of the Investor? Documents evidencing the legal status of the investor mean certified true copies of personal identification documents or documents certifying the establishment and operation of an economic organization. 2. What do Documents Evidencing the Legal Status of the Investor include? Pursuant to Clause 15, Article […]

Nợ xấu của tổ chức tín dụng

Căn cứ pháp lý: Điều 195 Luật các tổ chức tín dụng 2024, khoản 5 Điều 3, điểm c, d, đ khoản 1 Điều 10 Thông tư 31/2024/TT-NHNN – Nợ xấu của tổ chức tín dụng, chi nhánh ngân hàng nước ngoài bao gồm hai khoản sau:  (1) Khoản nợ xấu đang hạch toán trong […]

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