Ongoing corporate counselHow to calculate corporate income tax in Vietnam under Law 67/2025/QH15 and Decree 320/2025/ND-CP: formula, 20%, 17% and 15% rates, exemption up to VND 1 billion, deductible and non-deductible expenses, with examples.
M&A and due diligenceA foreign investor buying shares or an LLC stake in Vietnam: when prior registration is required, the file, the 10-working-day review, and the change of members or shareholders afterwards.
M&A and due diligenceCorporate income tax on capital transfer in Vietnam: 20% on the gain for a Vietnamese company, 2% of taxable revenue for a foreign seller, no VAT, and the buyer's duty to pay.
M&A and due diligenceCapital transfer tax in Vietnam from 1 July 2026: 20% or 2% on LLC interests, 0.1% on shares, filing, corporate income tax and the company's duty to pay for a seller.
M&A and due diligenceTransfer of capital contribution in a Vietnamese LLC: the 30-day offer to members, registration file, 10-day deadline, late-filing fines and the single-member case.
Investment & licensingRepresentative office in Vietnam under Decree 07/2016/ND-CP: eligibility, documents, where to file, the 3 and 7 working-day deadlines, the 5-year licence, annual reports, renewal and closure.
Ongoing corporate counselHow to suspend a company in Vietnam under Decree 168/2025/ND-CP as amended by Decree 296/2026/ND-CP: notice 3 working days ahead, 12 months per notice and 24 months in a row, the confirmation when the period ends, tax, social insurance, fines, and the separate project notice for foreign-invested companies.
Ongoing corporate counselEvery work permit exemption in Vietnam under the Labour Code and Decree 219/2025/ND-CP, grouped by what the employer must file: a notice 3 working days ahead, a certificate, or no set procedure yet, with the fines under Decree 283/2026/ND-CP.