FLAT Legal Journal
In 2026, the landscape of trade agreements involving Vietnam has seen notable movement: one agreement has officially taken effect, another has just concluded negotiations, and a major cooperation…
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Receiving a transfer pricing adjustment decision from the tax authority usually means a significant corporate income tax reassessment, plus late-payment interest accruing daily. Many FDI enterprises find themselves…
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When acquiring a foreign-invested (FDI) project in Vietnam, the buyer typically asks the seller to give representations and warranties (R&W) about the legal status of the project. The…
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For foreign direct investment (FDI) projects using land with a definite term in Vietnam, renewing the land use term is critical to the survival of the project. In…
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Foreign direct investment (FDI) enterprises use land in Vietnam mainly in the form of land leases, and being granted a Land Use Right Certificate is the legal basis…
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From 1 July 2026, visa and temporary residence policy for foreign investors sees a major update: Law No. 118/2025/QH15 (effective 1/7/2026) adds two new visa categories UD1 and…
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Investment reporting duties in 2026 comprise two entirely separate obligations that businesses often confuse: (a) investment supervision and evaluation reporting under Decree 19/2026/ND-CP (effective 14/01/2026) and Circular 44/2026/TT-BTC;…
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Investment incentives are not reserved for brand-new projects. Under Article 17 of the 2025 Investment Law and Article 21 of Decree 96/2026/ND-CP, expansion projects also qualify for special…
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From 1 March 2026, every investment project transfer in Vietnam is governed by Article 34 of the 2025 Investment Law (Law 143/2025/QH15) and Decree 96/2026/ND-CP (effective 31 March…
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From 15 September 2026, Decree 303/2026/ND-CP (issued 1 August 2026) takes effect, amending Decree 32/2024/ND-CP on the development and management of industrial clusters. This is the most significant…
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