Investment & licensingMarket access conditions for foreign investors in Vietnam under Article 8 of the Investment Law 143/2025 and Appendix I of Decree 96/2026: the five types of condition, who counts as a foreign investor, the negative list, what changed from Decree 31/2021, how to check WTO and FTA commitments, and sector examples.
Investment & licensingHow an export processing enterprise (EPE) works in Vietnam under Article 26 of Decree 35/2022/ND-CP: where it can be located, how EPE status is recorded on the IRC, the fence, camera and software conditions for customs supervision, import duty, 0% VAT, corporate income tax after Law 67/2025, selling and liquidating goods into the domestic market, trading rights under Decree 342/2026, and a comparison with an ordinary exporter in an industrial park.
Ongoing corporate counselThe 13th month salary and Tet bonus in Vietnam from the employer's side: when the law makes it mandatory, bonus policy rules and Decree 283/2026 fines, personal income tax on payment in December or January, social insurance, corporate income tax deductibility and the Tet 2027 calendar.
Investment & licensingClosing a foreign trader's representative office in Vietnam under Decree 07/2016/ND-CP: the six grounds, the file and Form TB-1, the 10-working-day tax code deadline, staff, work permits, the seal and fines.
Ongoing corporate counselWork permit reissuance in Vietnam under Decree 219/2025/ND-CP: when it applies (loss, damage, new name, nationality, passport number or employer name), the file, the 3-working-day decision, and why a new office, role or employer means a new permit instead.
Ongoing corporate counselPersonal income tax finalization in Vietnam for the 2026 tax year: what changed under the new law, which employees can authorise the employer, the 31 March 2027 deadline, form 05/QTT-TNCN, a worked example and late-filing fines.
Ongoing corporate counselThe semi-annual and annual labour usage report in Vietnam under Decree 145/2020 as amended by Decree 129/2025: who receives it, how to file Form 01/PLI, what happened to the foreign worker report, eContract reporting and Decree 283/2026 fines.
Data protectionVietnam data law (Law 60/2024/QH15) for foreign-invested companies: the duty to classify data, the volume thresholds for core and important data in Decision 20/2025, cross-border filings under Decree 165/2025, how it sits beside the PDPL, and fines under Decree 363/2026.
Ongoing corporate counselA distribution agreement in Vietnam for foreign suppliers: buy-sell distribution versus agency, exclusivity and the 15% market-share safe harbour, clauses to draft, termination and stock buy-back, contractor tax and distribution rights for foreign-invested companies.