FLAT Legal Journal
Before applying for an Investment Registration Certificate (IRC), many foreign investors sign a memorandum of understanding (MOU) concerning the project site inside an industrial park. A correctly signed…
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Site selection is a strategic decision for every FDI project: location determines land costs, eligibility for investment incentives, licensing timelines and future legal risks. Under the Investment Law…
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Foreign direct investment (FDI) enterprises must submit their annual financial statements within 90 days from the end of the annual accounting period. For the common calendar-year period, the…
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The answer: VND 0. From 01/01/2026, the business license fee has been officially abolished — enterprises no longer pay it and no longer file license-fee declarations from 2026…
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A Chinese investor wants to open an electronics component factory in Vietnam — where to apply for investment incentives, and what can the project get? This guide answers…
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“Investing in a border-gate economic zone earns a 4-year tax holiday and a 50% PIT reduction for employees” — if you read that in an old article, be…
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A Chinese investor wants to exit Vietnam — should it sell its stake to the existing Vietnamese partner or to a third party? Each option has different implications…
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A Chinese company planning to invest in Vietnam must complete outbound direct investment (ODI) approval in China before capital leaves the mainland. From July 1, 2026, State Council…
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In parent–subsidiary relationships, a foreign parent “forgiving” debt owed by its Vietnamese subsidiary — forgiving loan interest or the principal itself — is not merely an internal accounting…
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Correction up front: many companies search for the “registration procedure for CIT incentives on new projects” expecting a dossier to file in advance for tax-authority confirmation. That procedure…
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