Inheritance and Transfer of Management Rights over Facebook, TikTok, and YouTube Accounts Upon the Account Holder’s Death

1. Legal Challenges in Inheriting Monetized Social Media Accounts Unlike traditional assets such as real estate, bank deposits, or shares in a company, social media accounts are typically administered by foreign technology platforms and governed by their respective terms of service. Accordingly, even where heirs are legally entitled to inherit assets under Vietnamese law, obtaining […]

Xử lý phần vốn góp của thành viên Công ty TNHH khi thành viên đó đột ngột… mất tích hoặc qua đời mà không có người thừa kế

Trong quá trình vận hành Công ty TNHH (từ hai thành viên trở lên), việc một thành viên đột ngột “biến mất” hoặc qua đời mà không có người thừa kế hợp pháp tạo ra những khoảng trống pháp lý và rủi ro lớn vận hành. Bài viết này phân tích chuyên sâu các kịch […]

Termination of Branch Operations

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 […]

Establishment of a Business Location

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 […]

Vietnam Tax Rules for Foreigners and Investors

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 […]

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