Insights

Vietnam legal insights for foreign-invested companies

Practical guides to Vietnamese company, employment and data protection law, written by LexData lawyers for investors, general counsel and HR teams.

Articles — page 2

Investment & licensing

Export processing enterprise in Vietnam: EPE status, customs conditions, tax and domestic sales in 2026

How 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 counsel

13th month salary in Vietnam: when it is owed, and how it is taxed and insured

The 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.

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