Processing notice
A personal data processing notice, commonly called a privacy notice in Vietnam, is content that explains to individuals which data is processed, for what purpose, which entity is responsible, and the related rights and obligations. This is a functional description of the notice; providing information does not by itself replace the data subject's consent.
⚖️Articles 3, 4 and 9 and Clause 1, Article 11 of Law 91/2025/QH15; Article 6, Clause 2, Article 8 and Article 42 of Decree 356/2025/ND-CP
Data subject
A data subject in Vietnam is the person whom personal data reflects, under Clause 5, Article 2 of Personal Data Protection Law No. 91/2025/QH15. In a customer file, the person whose information is recorded is the data subject; the company that holds the file does not thereby become the subject of that information.
⚖️Clause 5, Article 2; Article 4; Clause 2, Article 24 of Law 91/2025/QH15; Article 5 of Decree 356/2025/ND-CP
Basic data
Basic personal data in Vietnam is information reflecting a person's personal identity and background that commonly appears in transactions and social relationships. Examples include full name, date of birth, phone number and contact address. This category must still be protected when it is collected, used or shared.
⚖️Clause 2, Article 2 of Law 91/2025/QH15; Article 3 of Decree 356/2025/ND-CP
Biometric data
Biometric data in Vietnam is information about an individual's physical attributes and distinctive, stable biological characteristics used to identify a person. Fingerprints, irises and facial features are common examples. It is sensitive personal data under Decree 356/2025/ND-CP.
⚖️Clauses 2 and 4, Article 31 of Law 91/2025/QH15; Point dd, Clause 1, Article 4 of Decree 356/2025/ND-CP
Core concept
Under Clause 1, Article 2 of Law 91/2025/QH15: 'Personal data is digital data or information in other forms that identifies or helps identify a specific person.' Personal data comprises basic personal data (Article 3 of Decree 356/2025/ND-CP) and sensitive personal data (Article 4 of Decree 356/2025/ND-CP).
⚖️Article 2 of Law 91/2025/QH15; Articles 3 & 4 of Decree 356/2025/ND-CP
Sensitive data
Sensitive personal data in Vietnam is personal data closely tied to an individual's privacy which, if infringed, directly affects the lawful rights and interests of agencies, organisations and individuals (Clause 3, Article 2 of Law 91/2025/QH15); the detailed list is set out in Article 4 of Decree 356/2025/ND-CP.
⚖️Clause 3, Article 2 of Law 91/2025/QH15; Article 4 of Decree 356/2025/ND-CP
Data lifecycle
Personal data processing is any activity that affects personal data, including one or more of the following: collection, analysis, aggregation, encryption, decryption, editing, deletion, destruction, de-identification, provision, publication and transfer of personal data, and other activities affecting personal data.
⚖️Clause 6, Article 2 of Law 91/2025/QH15
DPO staffing
A DPO in Vietnam (personal data protection unit/officer) is a dedicated role responsible for monitoring compliance with data protection law, advising management, developing internal rules and acting as the point of contact with the specialised personal data protection authority (the A05 Department, Ministry of Public Security).
⚖️Clause 2, Article 33 of Law 91/2025/QH15
DPIA dossier
A DPIA in Vietnam (personal data processing impact assessment) is the analysis and assessment of risks that may arise in processing personal data, so that measures can be applied to mitigate them and protect personal data (Clause 12, Article 2 of Law 91/2025/QH15). The dossier is prepared from the start of processing and submitted within 60 days.
⚖️Article 21 of Law 91/2025/QH15
Cross-border data transfer
Under Clause 1, Article 20 of Law 91/2025/QH15, a cross-border transfer of personal data covers: transferring personal data stored in Vietnam to a storage system located outside Vietnam; an agency, organisation or individual in Vietnam transferring personal data to an organisation or individual abroad; or using a platform outside Vietnam to process personal data collected in Vietnam.
⚖️Articles 20, 22, 38 and 39 of Law 91/2025/QH15; Articles 17, 18 and 20 of Decree 356/2025/ND-CP; Article 56 of Decree 330/2026/ND-CP
Consent
Consent of the data subject is a voluntary, clear and informed indication by an individual that allows the controller to process their personal data for one or more specific purposes.
⚖️Articles 9, 10, 19, 24 and 39 of Law 91/2025/QH15; Articles 5, 6 and 8 of Decree 356/2025/ND-CP; Article 43 of Decree 330/2026/ND-CP
Sanctions and penalties
Decree No. 330/2026/ND-CP (issued and in force from 19 August 2026) sets out the framework of administrative penalties in the fields of cybersecurity and personal data protection, with a maximum fine of VND 3 billion for organisations; by exception, unlawful buying and selling of personal data may be fined up to 10 times the proceeds, and certain cross-border personal data transfer violations (Clause 3, Article 56) may be fined 1–5% of total revenue in the Vietnamese market for the preceding financial year, within the overall cap of 5% of the preceding year's revenue (Point b, Clause 4, Article 7).
⚖️Decree 330/2026/ND-CP
Data subject rights
A data subject is the individual reflected by personal data. Clause 1, Article 4 of the Personal Data Protection Law No. 91/2025/QH15 sets out 6 groups of data subject rights in Vietnam for controlling and protecting their own personal information.
⚖️Article 4 of Law 91/2025/QH15
Legal roles
A controller is an organisation or individual that decides the purposes and means of processing personal data. A processor is an organisation or individual that processes data on behalf of the controller under a data processing contract or agreement (DPA).
⚖️Clauses 7, 8, 9 and 10, Article 2; Clause 3, Article 21; Article 37 of Law 91/2025/QH15
Security techniques
De-identification of personal data is the process of altering or deleting information to create new data that cannot identify, or cannot help identify, a specific individual. Personal data that has been de-identified is no longer personal data (Clause 1, Article 2 of Law 91/2025/QH15), although the ban on re-identifying it still applies.
⚖️Clauses 1, 6 and 11, Article 2; Articles 7, 12, 14 and 30 of Law 91/2025/QH15; Clause 5, Article 7 of Decree 356/2025/ND-CP; Articles 51 and 53 of Decree 330/2026/ND-CP
Incident response
A data breach is an information security event that leads to personal data being destroyed, lost, altered, disclosed, transferred or accessed without authorisation. The 72-hour notification obligation applies when a violation is likely to harm national defence, national security or social order and safety, or to infringe the life, health, honour, dignity or property of data subjects; the business must notify the A05 Department (Ministry of Public Security) no later than 72 hours after detecting the violation.
⚖️Articles 23 and 37 of Law 91/2025/QH15; Articles 8, 28 and 29 of Decree 356/2025/ND-CP; Articles 54, 64 and 70 of Decree 330/2026/ND-CP
Employee data
Employee (HR) data is the set of basic and sensitive personal data of job applicants, current employees and former staff that an employer collects and processes for recruitment, entering into contracts, HR management, payroll, insurance and settling entitlements when the employment relationship ends, as governed by Article 25 of the Personal Data Protection Law No. 91/2025/QH15.
⚖️Article 25 of Law 91/2025/QH15 & Article 4 of Decree 356/2025/ND-CP
Contracts & documents
A data processing agreement in Vietnam (DPA) is a mandatory agreement or contract concluded between the controller and the processor (Clause 8, Article 2 and Article 37 of Law 91/2025/QH15) that clearly states the parties' responsibilities, rights and obligations, the scope and purpose of processing and the security measures; when data is transferred to a third party, the parties must also conclude a transfer agreement under Clause 1, Article 7 of Decree 356/2025/ND-CP. Clauses such as audit rights are recommended based on common practice.
⚖️Clause 8, Article 2 & Article 37 of Law 91/2025/QH15
Audio and video recording
Installing surveillance cameras under the PDPL means collecting, recording audio and video of, and processing the images and sound of individuals in public places or on the premises of offices and business establishments. It must comply with Personal Data Protection Law No. 91/2025/QH15; for recording in public places and public activities, Article 32 sets the cases in which recording needs no consent, the notice obligation, purpose limitation and the retention period.
⚖️Article 32 of Law 91/2025/QH15 & Article 71 of Decree 330/2026/ND-CP
Consent exceptions
Processing without consent in Vietnam is a special legal mechanism under Clause 1, Article 19 of the Personal Data Protection Law No. 91/2025/QH15 that allows controllers and processors to collect and process personal data without the data subject's consent in 5 statutory cases, including urgent situations, national security, state management activities and the performance of an agreement/contract.
⚖️Article 19 of Law 91/2025/QH15
Compliance records
A record of processing activities (RoPA) is an internal governance document that comprehensively inventories every activity of collecting, storing, using, sharing, transferring and destroying personal data within an organisation. Law 91/2025/QH15 does not set out a separate obligation called a 'RoPA', but the practical accountability obligations — the impact assessment dossier under Article 21, the responsibilities of the parties under Article 37, proving consent and producing documents during inspections and audits — make maintaining a data inventory a de facto mandatory foundation.
⚖️Articles 21 & 37 of Law 91/2025/QH15 (a governance tool, not a separately named obligation)
Children's data
Protection of children's personal data in Vietnam is a specific legal regime set out in Article 24 of the Personal Data Protection Law No. 91/2025/QH15 and the 2016 Law on Children. It establishes strict oversight, a double consent rule requiring the consent of both the parent and a child aged 7 or over (Article 24 applies it to publishing or disclosing the child's private life; Point c, Clause 1, Article 60 of Decree 330/2026/ND-CP penalises processing without it generally), and an obligation to stop processing and delete or destroy the data when the person who consented withdraws consent or a competent authority so requests, in order to keep children's private lives safe online.
⚖️Article 24 of Law 91/2025/QH15 & Article 1 of the 2016 Law on Children
Prohibited acts
Selling personal data in Vietnam is prohibited under Clause 6, Article 7 of the Personal Data Protection Law No. 91/2025/QH15 (PDPL), unless another law provides otherwise. A transfer of personal data in one of the six cases listed in Clause 1, Article 17 of the PDPL is not treated as buying or selling personal data, whether or not a fee is charged.
⚖️Clause 6 of Article 7, Clause 3 of Article 8 & Article 17 of Law 91/2025/QH15; Article 7 of Decree 356/2025/ND-CP; Article 53 of Decree 330/2026/ND-CP
Data subject rights
The right to erasure in Vietnam is the data subject's right to ask the controller to delete their personal data (Point d, Clause 1, Article 4 of the Personal Data Protection Law No. 91/2025/QH15). Article 14 of the PDPL sets out six cases in which personal data must be deleted or destroyed, when a request may be refused, and a duty to delete securely so the data cannot be restored without authorisation. Under Article 5 of Decree 356/2025/ND-CP, the business must act within 20 days.
⚖️Point d of Clause 1, Article 4 & Article 14 of Law 91/2025/QH15; Clause 4, Article 5 of Decree 356/2025/ND-CP; Article 44 of Decree 330/2026/ND-CP
Legal principles
The data protection principles in Vietnam are the six principles in Article 3 of the Personal Data Protection Law No. 91/2025/QH15 (PDPL). All collection and processing of personal data must follow them: comply with the law; process only within a specific, clear scope and purpose; keep data accurate and store it only as long as the purpose requires; apply institutional, technical and human measures together; proactively prevent and handle violations; and balance national interests with the lawful rights and interests of organisations and individuals.
⚖️Article 3 of Law 91/2025/QH15 (compared with Article 3 of the repealed Decree 13/2023/ND-CP)
Business conditions
Personal data processing services in Vietnam are the nine service types listed in Article 21 of Decree 356/2025/ND-CP, such as operating software that processes data on a controller's behalf, credit scoring and personal data analytics. A business that provides personal data processing services in Vietnam must meet the conditions in Article 22 and obtain a certificate of eligibility from the Ministry of Public Security before it starts.
⚖️Clause 3 of Article 33 & Article 38 of Law 91/2025/QH15; Article 13, Articles 21 to 27 & Article 41 of Decree 356/2025/ND-CP; Article 59 of Decree 330/2026/ND-CP
Data transfers
A transfer of personal data in Vietnam means passing personal data from one organisation or individual to another, or between departments of the same organisation, so that the recipient can continue processing it. Article 17 of the Personal Data Protection Law No. 91/2025/QH15 allows a transfer of personal data only in six cases, and Article 7 of Decree 356/2025/ND-CP requires a written transfer agreement for most of them.
⚖️Clause 6 of Article 2, Article 15, Article 17 & Article 20 of Law 91/2025/QH15; Article 7 of Decree 356/2025/ND-CP; Article 52 of Decree 330/2026/ND-CP
Data subject rights
Withdrawal of consent in Vietnam is the data subject's right to require a business to stop processing personal data they had previously agreed to; restriction of processing is a request to limit processing when the data subject doubts its scope, purpose or accuracy. Under Article 10 of Law 91/2025/QH15 and Clause 2, Article 5 of Decree 356/2025/ND-CP, the business must respond within 2 working days and act within 15 days.
⚖️Points b and d of Clause 1, Article 4, Article 9, Article 10, Article 14 & Article 19 of Law 91/2025/QH15; Article 5 of Decree 356/2025/ND-CP; Articles 43 to 45 of Decree 330/2026/ND-CP
Security and data safety
Data protection measures in Vietnam are the managerial measures (policies, assignment of responsibility, training, periodic assessment) and technical measures (access control, authentication, encryption, monitoring, backup) that controllers and processors must apply to prevent infringement of personal data. Law 91/2025/QH15 sets a general standard of appropriate measures (Point c, Clause 1, Article 37); Decree 356/2025/ND-CP names specific measures only for defined contexts such as sensitive data, big data and cloud computing.
⚖️Articles 2, 3, 12, 14, 30, 31, 33, 34 and 37 of Law 91/2025/QH15; Articles 4, 7, 8, 9, 10, 11, 12 and 14 of Decree 356/2025/ND-CP; Articles 47, 51, 52, 66 and 69 of Decree 330/2026/ND-CP
Data lifecycle
The personal data retention period in Vietnam is how long a business may keep personal data before it must delete or destroy it. Law 91/2025/QH15 sets no single period: data may be kept only for a period appropriate to the processing purpose unless the law provides otherwise (Clause 3, Article 3), and must be deleted or destroyed once the purpose is achieved or the statutory retention period ends (Points b and c, Clause 1, Article 14).
⚖️Clause 3, Article 3, Article 14, Article 25 and Clause 4, Article 32 of Law 91/2025/QH15; Articles 51, 52, 61, 66 and 69 of Decree 330/2026/ND-CP; Clause 5, Article 41 of the Accounting Law 88/2015/QH13; Article 38 of the Anti-Money Laundering Law 14/2022/QH15; Article 69 of the Law on Medical Examination and Treatment 15/2023/QH15 and Circular 33/2025/TT-BYT
Foreign investment
An FDI company in Vietnam is the everyday name for what the Investment Law calls an economic organisation with foreign investment capital (a foreign-invested enterprise, or FIE). Law 143/2025/QH15 defines it as an economic organisation that has a foreign investor as a member or shareholder (Clause 22, Article 3), with no minimum percentage. The 50% line only decides which procedures apply when that company invests further (Clause 1, Article 20).
⚖️Clauses 19, 20, 21 and 22, Article 3, Clause 6, Article 4, Article 8, Article 11, Clause 3, Article 13, Clause 2, Article 19, Articles 20, 21 and 26, Clause 2, Article 29 and Clause 4, Article 51 of Investment Law 143/2025/QH15; Articles 16, 17, 72, 74, 76, 101, 104 and 109 of Decree 96/2026/ND-CP
Investment licensing
The investment registration certificate in Vietnam (IRC) is a paper or electronic document recording the investor's registered information about an investment project (Clause 11, Article 3 of Investment Law 143/2025/QH15). It is mandatory for projects of foreign investors and of companies with more than 50% of charter capital held by foreign investors (Clause 1, Article 26), and must be obtained before the project starts (Clause 2, Article 29).
⚖️Clauses 4 and 11, Article 3, Articles 20, 26, 27 and 29, Article 31, Clause 2, Article 33 and Article 36 of Investment Law 143/2025/QH15; Articles 36, 38, 39, 41, 43, 44, 56, 72, 73, 101 and 109 of Decree 96/2026/ND-CP; Clause 15, Article 4, Clause 5, Article 26 and Article 30 of Law on Enterprises 59/2020/QH14; Clause 3, Article 6 and Clauses 5 and 6, Article 24 of Decree 168/2025/ND-CP (Clause 6 added by Article 7 of Decree 296/2026/ND-CP); Clause 2, Article 19 of Investment Law 143/2025/QH15
M&A due diligence
Due diligence in Vietnam is the review a buyer or investor carries out on a target company, project or asset before committing to a deal, to verify information, find risks and support pricing and negotiation. Vietnamese law does not define the term; it is a transaction practice. Legal due diligence is the part in which lawyers review the target's legal status, licences, contracts, employment, assets and disputes.
⚖️Articles 21 and 34 of Investment Law 143/2025/QH15; Articles 17, 32, 57 and 76 of Decree 96/2026/ND-CP; Clause 3, Article 3 of Law 24/2026/QH16; Articles 46, 47, 111 and 201 of Law on Enterprises 59/2020/QH14; Point c, Clause 1, Article 17 of Law 91/2025/QH15
Enterprise registration
A beneficial owner in Vietnam is one or more individuals who directly or indirectly own or ultimately control a company with legal entity status, excluding individuals representing state capital (Article 17 of Decree 168/2025/ND-CP, as replaced by Article 3 of Decree 296/2026/ND-CP, in force from 23 July 2026). The individual is found in sequence: first anyone owning 25% or more of the charter capital or voting shares; failing that, anyone with actual control; failing that, the manager with the greatest authority. The company must declare this to the business registration office and keep it up to date.
⚖️Articles 4, 17, 18, 19 and 52 and Clauses 4 and 5 of Article 74 of Decree 168/2025/ND-CP (Articles 4, 17 and 18 as amended by Articles 1, 3 and 4 of Decree 296/2026/ND-CP); Clauses 7 and 12 of Article 3 and Article 21 of Law 14/2022/QH15; Articles 43, 44, 46, 48 and 52 of Decree 122/2021/ND-CP (as amended by Decree 288/2026/ND-CP)
Merger control
Economic concentration in Vietnam is the merger (absorption), consolidation, acquisition or joint venture of enterprises (Clause 1, Article 29 of Competition Law No. 23/2018/QH14). The law does not ban every such deal; it prohibits only a concentration that has or may have a significant anti-competitive effect on the Vietnamese market (Article 30). Parties that meet a notification threshold must file with the National Competition Commission before completing the deal (Article 33), or face fines under Decree 75/2019/ND-CP as amended by Decree 102/2026/ND-CP.
⚖️Articles 29 to 44 of Competition Law 23/2018/QH14; Clauses 1 and 2 of Article 2 and Articles 13 and 14 of Decree 35/2020/ND-CP; item III of part B, sub-section 2.2, section 2 of Annex I.2 and Articles 6 and 7 of Resolution 66.18/2026/NQ-CP; Articles 14 and 15 of Decree 75/2019/ND-CP (as amended by Articles 5 and 6 of Decree 102/2026/ND-CP); Clause 3, Article 21 of Investment Law 143/2025/QH15
Corporate governance
A legal representative in Vietnam is the individual who acts for a company in the rights and obligations arising from its transactions and represents it before an arbitrator or court (Clause 1, Article 12 of Law on Enterprises 59/2020/QH14). A limited liability company or joint stock company may have one or more legal representatives, but there must always be at least one who resides in Vietnam (Clauses 2 and 3, Article 12). The legal representative is personally liable for loss to the company caused by breaching the duties of honesty, care and loyalty (Article 13).
⚖️Articles 4, 12, 13 and 14, Clause 2 of Article 17, Articles 28 and 30, Clause 3 of Article 54, Clause 3 of Article 79, Article 85, Clause 2 of Article 137 and Clause 3 of Article 190 of Law on Enterprises 59/2020/QH14 (Clause 2 of Article 13 and Clause 2 of Article 17 as amended by Article 1 of Law 76/2025/QH15); Articles 137, 139, 142 and 143 of Civil Code 91/2015/QH13; Clause 5 of Article 12 and Clause 1 of Article 60 of Decree 168/2025/ND-CP (as amended by Articles 2 and 11 of Decree 296/2026/ND-CP); Article 44 of Decree 122/2021/ND-CP (as amended by Article 2 of Decree 288/2026/ND-CP); Point l of Clause 1 of Article 2 and Clauses 2 and 3 of Article 7 of Decree 219/2025/ND-CP
Commercial contracts
A penalty for breach of contract in Vietnam is a sum the breaching party pays the other party under an agreement in the contract. In a commercial contract the penalty for one breach, or the total for several breaches, may not exceed 8% of the value of the part of the contractual obligation that was breached (Article 301 of the Commercial Law 2005). In an ordinary civil contract the parties agree the amount, with no general cap, unless a related law says otherwise (Clause 2, Article 418 of the Civil Code 2015). A penalty can be claimed only if the contract has a penalty clause (Article 300 of the Commercial Law; Clause 1, Article 418 of the Civil Code).
⚖️Articles 1, 3, 4, 266, 292, 294, 295, 300 to 307 and 319 of Commercial Law 36/2005/QH11; Articles 418 and 429 of Civil Code 91/2015/QH13; Article 12 of Resolution 01/2019/NQ-HDTP; Clause 2, Article 127 of Labour Code 45/2019/QH14
Investment
What is a representative office in Vietnam? A representative office is a dependent unit, not a legal entity, that acts only as an authorised representative for the interests of the company or foreign trader that set it up and may not earn income directly (Clause 6, Article 3 and Clause 1, Article 18 of Law on Commerce 36/2005/QH11; Clause 2, Article 44 of Law on Enterprises 59/2020/QH14; Clause 1, Article 84 of Civil Code 91/2015/QH13). Vietnamese law has two types with two different procedures: the representative office of a foreign trader needs a licence under Decree 07/2016/ND-CP, while the representative office of a company already established in Vietnam, including a foreign-invested company, is only registered with the provincial business registration office (Article 45 of the Law on Enterprises; Article 30 of Decree 168/2025/ND-CP).
⚖️Clause 6 of Article 3 and Articles 16, 17, 18, 19 and 21 of Law on Commerce 36/2005/QH11; Clause 2 of Article 1, Clause 2 of Article 2 and Articles 3, 4, 5, 6, 7, 8, 9, 10, 11, Clause 1 of Article 17, Clause 1 of Article 23, Articles 28, 30, Clause 1 of Article 31 and Articles 32, 33 and 44 of Decree 07/2016/ND-CP; Articles 40, 44 and 45 of Law on Enterprises 59/2020/QH14; Article 84 of Civil Code 91/2015/QH13; Clause 3 of Article 6, Clause 5 of Article 8 and Articles 30, 56 and 60 of Decree 168/2025/ND-CP; Clause 4 of Article 63 of Decree 252/2026/ND-CP; Clause 2 of Article 73 of Decree 96/2026/ND-CP; Article 35 of Decree 146/2025/ND-CP; Article 4 of Circular 11/2016/TT-BCT (Consolidated Text 23/VBHN-BCT); Clause 3 of Article 154 of Labour Code 45/2019/QH14; Point a of Clause 2 of Article 3, Clause 10 and Points a and b of Clause 13 of Article 7 of Decree 219/2025/ND-CP
M&A
What is M&A in Vietnam? M&A (mergers and acquisitions) is the market term for a transaction that moves ownership or control of a company, project or assets from one party to another. Vietnamese law does not define the term and has no single M&A statute; it regulates each deal form separately: buying shares or capital contributions under Articles 52, 120 and 127 of the Law on Enterprises 59/2020/QH14 and, for a foreign buyer, Article 21 of the Investment Law 143/2025/QH15; buying an investment project under Article 34 of the Investment Law; and mergers and consolidations under Articles 200 and 201 of the Law on Enterprises. A deal that meets the thresholds also needs merger control notification under the Competition Law 23/2018/QH14.
⚖️Clause 31 of Article 4, Articles 30, 31, 47, 51, 52, 53 and 68, Article 76, Articles 120, 125 and 127, Articles 198 to 201 of the Law on Enterprises 59/2020/QH14 (Point a, Clause 1 of Article 52 as amended by Clause 15, Article 1, and Clause 3 of Article 176 as amended by Clause 22, Article 1 of Law 76/2025/QH15); Articles 8, 20, 21, 23, 33, 34 and 36 of the Investment Law 143/2025/QH15; Articles 57, 60, 75, 76 and 111 of Decree 96/2026/ND-CP; Articles 45, 46, 50, 51, 52 and 54 of Decree 168/2025/ND-CP (Article 10 of Decree 296/2026/ND-CP amended Point c, Clause 1 of Article 51); Articles 29, 30, 33 and 44 of the Competition Law 23/2018/QH14; Clauses 1 and 4 of Article 7 of Resolution 66.18/2026/NQ-CP; Articles 43 and 44 of the Labour Code 45/2019/QH14; Clauses 1 and 2 of Article 17 of Law 91/2025/QH15; Clause 1 of Article 7 and Point a, Clause 2 of Article 20 of Decree 356/2025/ND-CP
Contracts
Force majeure in Vietnam is an event that occurs objectively, could not have been foreseen and cannot be overcome even though every necessary measure within the party's means has been taken (Clause 1, Article 156 of Civil Code 91/2015/QH13). A party that fails to perform because of it bears no civil liability unless the parties agree otherwise or the law provides otherwise (Clause 2, Article 351). In commercial dealings the party in breach is exempt from liability but must prove the event and notify the other side immediately in writing (Articles 294 and 295 of Commercial Law 36/2005/QH11).
⚖️Articles 119, 156, 351, 353, 354, 362, 420, 421, 422, 425, 429, 488, 541, 557, 663 and 683 of Civil Code 91/2015/QH13; Articles 3, 4, 5, 11, 237, 294, 295, 296, 300, 303, 305, 308, 310, 312 and 319 of Commercial Law 36/2005/QH11; Clause 4, Article 33 and Clause 1, Article 35 of Law on Investment 143/2025/QH15; Clause 21, Article 4 of Law on Tax Administration 108/2025/QH15; Clause 4, Article 97 of Labour Code 45/2019/QH14
Investment
Conditional business lines in Vietnam are business lines in which an investor may operate only after meeting conditions needed for national defence, security, social order and safety, social ethics or public health (Clause 1, Article 7 of Investment Law 143/2025/QH15). The list exists in three versions over time: the original Appendix IV with 198 lines, a 142-line list under Government Resolution 66.17/2026/NQ-CP from 1 July 2026 to the end of 28 February 2027, and a 137-line list under Law 24/2026/QH16 from 1 March 2027.
⚖️Clauses 9, 10 and 11 of Article 3, Clauses 2 and 3 of Article 4, Clause 1 of Article 5, Articles 6, 7 and 8, Clause 1 of Article 20, Clauses 2 and 4 of Article 51, Clause 9 of Article 52 and Appendix IV of Investment Law 143/2025/QH15; Articles 1, 3, 5 and 6 and the Appendix of Resolution 66.17/2026/NQ-CP; Clauses 1 and 2 of Article 1, Clauses 1, 2 and 3 of Article 2, Clause 3 of Article 3 and the Appendix of Law 24/2026/QH16; Articles 10, 11, 12, Clauses 1, 2 and 3 of Article 15, Articles 16, 17 and 18, Point dd of Clause 3 of Article 39, Clauses 3 and 4 of Article 72, Clause 1 of Article 73, Clause 2 of Article 111 and Appendix I of Decree 96/2026/ND-CP; Clause 1 of Article 7, Clause 1 of Article 8, Clause 6 of Article 16, Clause 1 of Article 27 and Point c of Clause 1 of Article 216 of Law on Enterprises 59/2020/QH14; Clause 3 of Article 6, Clauses 1, 3, 6 and 8 of Article 7, Clause 7 of Article 21, Clause 2 of Article 33 and Clause 1 of Article 61 of Decree 168/2025/ND-CP; Point a of Clause 2 of Article 48 of Decree 122/2021/ND-CP (as replaced by Article 4 of Decree 288/2026/ND-CP); Clause 1 of Article 5, Clause 1 of Article 6, Clause 1 of Article 8 and Article 45 of Decree 342/2026/ND-CP
Labour
What is a work permit in Vietnam? It is the document issued by a competent Vietnamese state authority that a foreign employee must hold in order to work in Vietnam, unless the person falls within the cases not subject to a work permit in Article 154 of the Labour Code 45/2019/QH14 (Point d, Clause 1, Article 151). A permit normally lasts up to 2 years and can be extended once for up to 2 years (Article 155); the procedure follows Decree 219/2025/ND-CP, which replaced Decree 152/2020/ND-CP on 7 August 2025 (Clause 2, Article 35), and members of the International Financial Centre apply Decree 325/2025/ND-CP in addition.
⚖️Articles 151, 152, 153, 154, 155, 156 and 157 of Labour Code 45/2019/QH14; Articles 2, 3, 4, 5, 6, 7, 8, 9, 10, 17, 18, 19, 20, 21, 22, 23, 28, 29, 30, 31 and 35 of Decree 219/2025/ND-CP; Articles 2, 4, 5, 6, 7, 8 and 9 of Decree 325/2025/ND-CP; Articles 25, 26 and 27 of Decree 293/2026/ND-CP; Clauses 1, 2, 3 and 5 and Point b of Clause 6 of Article 13, Clauses 1 and 3 of Article 7 and Articles 66 and 67 of Decree 283/2026/ND-CP; Clause 24 of Article 4 of Law on Enterprises 59/2020/QH14; Clause 2 of Article 2 of the Law on Social Insurance 41/2024/QH15; Clause 4 of Article 7, Clauses 16 and 16a of Article 8, Clause 5 of Article 9, Point c of Clause 4 of Article 10, Article 36 (Point b of Clause 1 as amended by Clause 9, Article 2 of Law 118/2025/QH15 from 1 July 2026) and Clause 5 of Article 38 of the Law on Entry, Exit, Transit and Residence of Foreigners in Vietnam
Corporate governance
A legal department in Vietnam (known locally as phap che) is the function that advises management on legal issues in a company's organisation, management and business activity; Vietnamese law describes a legal affairs organisation in Clause 2, Article 2 of Decree 55/2011/ND-CP, and that decree applies to state-owned enterprises (Article 1). In the texts LexData checked, the Law on Enterprises 59/2020/QH14 does not require a private or foreign-invested company to set one up, but the legal representative and managers remain personally liable for breaching the duties of honesty and care (Article 13, Article 165). Whether to run an in-house team, retain outside counsel or combine both is a governance choice, not a statutory duty.
⚖️Article 1, Clause 2 of Article 2, Article 7, Article 10 and Clause 3 of Article 12 of Decree 55/2011/ND-CP (as amended by Decree 56/2024/ND-CP); Clause 11 of Article 4, Clause 2 of Article 8, point a of Clause 1 of Article 11, Article 13, points e and g of Clause 2 of Article 24, Clause 2 of Article 30, Article 71, Article 137, point g of Clause 3 of Article 161, Article 165 and Clause 4 of Article 170 of Law on Enterprises 59/2020/QH14 (Clause 2 of Article 13 as amended by Article 1 of Law 76/2025/QH15); Articles 4, 11, 22, 23, 25, 26, 28, 32, 35, 40, 49, 55, 56, 70 and 76 of the Law on Lawyers (Consolidated Text 03/VBHN-VPQH); Articles 118 and 119 of Labour Code 45/2019/QH14; point a of Clause 2 of Article 47 of Law on Investment 143/2025/QH15 and Article 94 of Decree 96/2026/ND-CP; Clause 8 and point a of Clause 11 of Article 94 of Decree 19/2026/ND-CP; Clause 1 of Article 28 of Decree 219/2025/ND-CP; Clause 2 of Article 13 of Decree 356/2025/ND-CP
Investment
Charter capital in Vietnam is the total value of assets that the members or owner of a limited liability company have contributed or undertaken to contribute on establishment, and for a joint stock company the total par value of shares sold or registered for purchase on establishment (Clause 34, Article 4 of Law on Enterprises 59/2020/QH14). The committed amount must be paid in full within 90 days of the date the Enterprise Registration Certificate is issued (Clause 2, Article 47; Clause 2, Article 75; Clause 1, Article 113). For a foreign investor's project, charter capital does not have to equal the project's investment capital (Clause 5, Article 72 of Decree 96/2026/ND-CP).
⚖️Articles 4, 16 (Clause 5), 28, 30, 34, 35, 36, 46, 47, 48, 68, 70, 74, 75, 87, 111, 112, 113, 119, 122, 123, 134 and 136 of Law on Enterprises 59/2020/QH14 (Clause 5 of Article 16 and Clause 5 of Article 112 as amended by Article 1 of Law 76/2025/QH15); Clause 23 of Article 3, Article 7, Clause 2 of Article 19, Article 21 and Clause 2 of Article 33 of Law on Investment 143/2025/QH15; Articles 37, 56, 72 and 76 of Decree 96/2026/ND-CP; Clause 12 of Article 3, Clause 1 of Article 4, Articles 44 and 50 and Clause 1 of Article 60 of Decree 168/2025/ND-CP (Clause 1 of Article 4 and Clause 1 of Article 60 as amended by Articles 1 and 11 of Decree 296/2026/ND-CP); Articles 4, 5, 43, 44, 47 and 52 of Decree 122/2021/ND-CP (Articles 43, 44 and 52 as amended by Articles 1, 2 and 5 of Decree 288/2026/ND-CP)
Investment
Investment policy approval in Vietnam is the decision by a competent state body to approve a project's objectives, location, scale, schedule and duration, the investor or the method of selecting one, and any special mechanism or policy (Clause 1, Article 3 of Investment Law 143/2025/QH15). Only the projects listed in Article 24 need it, and the decision belongs to the National Assembly, the Prime Minister, the chairperson of the provincial People's Committee or a zone management board (Article 25). A project in scope must be approved before it is carried out (Clause 1, Article 29); this is a separate step from the investment registration certificate (IRC).
⚖️Clauses 1, 10, 11, 19 and 22 of Article 3, Articles 4, 8, 19, 20, 21, 23, 24, 25, 26, 27, 28, 29, 33, 34, 35, 36, 51 and 52 of Investment Law 143/2025/QH15; Articles 2, 5, 6, 30, 32, 33, 34, 35, 38, 39, 46, 51, 57, 66, 72, 99 and 102 of Decree 96/2026/ND-CP; Articles 19 and 20 of Decree 19/2026/ND-CP; Articles 30, 31 and 32 of Investment Law 61/2020/QH14 (original text in Official Gazette Nos. 717 + 718 and consolidated text 134/VBHN-VPQH, taking into account the amendments by Law 57/2024/QH15 and Law 90/2025/QH15)
Law comparison
GDPR vs Vietnam PDPL is a comparison of two separate laws. The GDPR is Regulation (EU) 2016/679, applicable in the European Union since 25 May 2018 (Article 99), and it is not an obligation in Vietnam as such; it can reach a Vietnamese company only through Article 3, that is, an establishment in the EU, offering goods or services to people in the EU, or monitoring their behaviour in the EU. In Vietnam the obligations come only from Law No. 91/2025/QH15 on Personal Data Protection (in force since 1 January 2026) and its decrees, which share several concepts with the GDPR but differ on legal bases, filings with the authority, response times, breach notification and penalties.
⚖️Clause 2 of Article 1, Articles 2 and 4, Clause 1 of Article 5, Articles 8 and 9, Clause 1 of Article 11, Articles 19 to 23, Point d of Clause 1 of Article 27, Clause 2 of Article 33 and Clauses 2 and 3 of Article 38 of Law 91/2025/QH15; Articles 2, 4, 5, 6, 13, 17, 18, 19, 20 and 29, Clause 3 of Article 8 and Article 41 of Decree 356/2025/ND-CP; Clause 4 of Article 7, Clause 3 of Article 54, Clause 1 of Article 55 and Article 56 of Decree 330/2026/ND-CP. GDPR comparison: Articles 3, 4, 5, 6, 7, 9, 12 to 22, 26, 27, 28, 30, 33 to 37, 44 to 49, 51, 83 and 99; Recitals 23, 24 and 26
Contracts
An NDA in Vietnam is a non-disclosure agreement: a civil contract under which the receiving party promises to keep information confidential and use it only for an agreed purpose. Vietnam has no separate law on NDAs; its force comes from freedom of contract (Clause 2, Article 3, Article 385 and Clause 1, Article 398 of Civil Code 91/2015/QH13), while trade secrets are protected separately under the Law on Intellectual Property (Clause 23, Article 4, Articles 84 and 127).
⚖️Articles 3, 13, 117, 119, 123, 385, 398, 401, 404, 418, 419, 429, Clause 2, Article 663 and Article 683 of Civil Code 91/2015/QH13; Article 7, Clause 3, Article 106, Clause 2, Article 109, Article 111 and Clause 12, Article 114 of Civil Procedure Code 92/2015/QH13; Articles 3, 301, 307 and 319 of Commercial Law 36/2005/QH11; Clause 23, Article 4, Point c, Clause 3, Article 6, Articles 84, 121, 125, 127, 202, 203, 205, 206 and 212 of the Law on Intellectual Property and Clause 5, Article 3 of Law 131/2025/QH15; Article 2 and Clause 1, Article 45 of Competition Law 23/2018/QH14; Clauses 7 and 8, Article 4 and Article 16 of Decree 75/2019/ND-CP; Clause 2, Article 21, Articles 17, 118, 123, 125, 127 and 130 of Labour Code 45/2019/QH14; Articles 69, 71 and 72 of Decree 145/2020/ND-CP; Article 4 of Circular 10/2020/TT-BLDTBXH; Article 13, Point b, Clause 1, Article 71, Clause 3, Article 83, Clause 5, Article 119 and Point c, Clause 1, Article 165 of Law on Enterprises 59/2020/QH14; Clauses 21 and 22, Article 3 of Investment Law 143/2025/QH15; Articles 2, 5, 13, 14, 35, 48, 49 and Point dd, Clause 2, Article 68 of the Law on Commercial Arbitration; Clause 1, Article 2 and Articles 17 and 20 of Law 91/2025/QH15; Article 7 of Decree 356/2025/ND-CP; Articles 226 and 289 of the Penal Code
Contracts
A framework agreement in Vietnam is the usual English rendering of what Vietnamese businesses call a hop dong nguyen tac: a document that fixes the general terms of a continuing supply or cooperation relationship, with each transaction then closed by a specific contract, purchase order or annex. Civil Code 91/2015/QH13 has no contract type by that name (Article 402 lists only the main types), so whether the document binds depends on its content, not its title: an agreement that creates rights and obligations is a contract (Article 385) and must meet the validity conditions in Article 117. Only public centralised procurement has a statutory definition of a framework agreement (Article 54 of the Law on Bidding).
⚖️Articles 3, 117, 119, 120, 122, 129, 141, 142, 328, 358, 385, 386, 387, 392, 393, 394, 398, 400, 401, 402, 403, 404, 405, 406, 418, 422, 428, 432, 433, 434, 663 and 683 of Civil Code 91/2015/QH13; Articles 5, 37, 52, 55, 168, 266, 292, 297 and 301 of Commercial Law 36/2005/QH11; Articles 16, 18 and 19 of Law on Commercial Arbitration 54/2010/QH12; Article 54 of Law on Bidding 22/2023/QH15; Clause 3, Article 21 of Law on Investment 143/2025/QH15; Point c, Clause 5, Article 57 and Point c, Clause 3, Article 76 of Decree 96/2026/ND-CP; Article 6 of the VIAC Rules 2026; Articles 1 and 6 of the CISG
Dispute resolution
Commercial arbitration in Vietnam is a method of resolving disputes that the parties have agreed on and that is conducted under the Law on Commercial Arbitration (Clause 1, Article 3 of Law 54/2010/QH12, the Arbitration Law). A dispute goes to arbitration only if the parties have an arbitration agreement (Article 5), the proceedings are private unless the parties agree otherwise (Clause 4, Article 4) and the award is final (Clause 5, Article 4). The text to read is consolidated text 60/VBHN-VPQH of 15 August 2025, in which Law 81/2025/QH15 changed which courts support arbitration.
⚖️Articles 2, 3, 4, 5, 6, 7, 8, 10, 11, 13, 14, 16, 17, 18, 19, 21, 30, 31, 32, 33, 34, 35, 39, 40, 41, 43, 44, 48, 49, 53, 54, 55, 58, 61, 62, 63, 66, 67, 68, 69, 71, 75, 76 and 78 of Law on Commercial Arbitration 54/2010/QH12; Articles 15, 20, 31, 35, 39, 414, 424, 425, 451, 452, 453, 458, 459 and 461 of Civil Procedure Code 92/2015/QH13; Articles 2, 32, 34 and 115 of Law 106/2025/QH15; Articles 2, 3, 4, 5 and 7 of Resolution 01/2014/NQ-HDTP; Article 2 of Resolution 81/2025/UBTVQH15; Articles 429 and 663 of Civil Code 91/2015/QH13; Articles 3, 317 and 319 of Commercial Law 36/2005/QH11; Articles 13 and 20 of Law on Investment 143/2025/QH15; Articles 185 and 187 of Labour Code 45/2019/QH14; Articles 1, 6, 24 and 42 and Appendices II and III of the VIAC Rules of Arbitration 2026
Corporate
Company dissolution in Vietnam is the legal process by which a company ends its operations and its existence. A company may dissolve only if it can pay all its debts and other property obligations and is not in a dispute before a court or arbitral tribunal (Clause 2, Article 207 of Law on Enterprises 59/2020/QH14). A company that is already insolvent is different: its legal representative must file for bankruptcy under the Law on Rehabilitation and Bankruptcy 142/2025/QH15, unless a rehabilitation petition has been filed.
⚖️Articles 207 to 212 and Point h, Clause 1, Article 216 of Law on Enterprises 59/2020/QH14 (Point c, Clause 1, Article 207 as amended by Article 1 of Law 76/2025/QH15; Point h, Clause 1, Article 216 added by Law 76/2025/QH15); Clause 7, Article 35, Articles 60, 64, 65, 66 and 69 of Decree 168/2025/ND-CP (Clauses 1 and 8, Article 60 and Clause 3, Article 64 as amended or supplemented by Decree 296/2026/ND-CP); Clause 2, Article 5, Clauses 1, 2, 3, 5 and 6, Article 38 and Clauses 1 and 2, Article 87 of Law on Rehabilitation and Bankruptcy 142/2025/QH15; Points a and c, Clause 1, Article 17 and Points a and c, Clause 3, Article 22 of Law on Tax Administration 108/2025/QH15; Clause 2, Article 6, Point d, Clause 1, Article 7, Point b, Clause 5, Article 10, Point c, Clause 2, Article 29, Clause 5, Article 63 and Points b, c and d, Clause 1, Article 28 of Decree 252/2026/ND-CP; Articles 13, 14 and 15 of Circular 90/2026/TT-BTC; Clause 1, Article 1 of Circular 121/2026/TT-BTC (Form No. 30 in Appendix I to Circular 68/2025/TT-BTC); Clause 7, Article 34, Clause 2, Article 45, Articles 46, 47 and 48 and Clause 7, Article 156 of the Labour Code; Article 11 and Clauses 2, 4 and 5, Article 36 of Law on Investment 143/2025/QH15; Clauses 7 and 8, Article 66 of Decree 96/2026/ND-CP; Clause 1, Article 31 of Decree 219/2025/ND-CP; Clause 2, Article 4, Article 43 and Point g, Clause 2, Article 52 of Decree 122/2021/ND-CP (Article 43 as amended by Article 1 and Article 52 as amended by Article 5 of Decree 288/2026/ND-CP)
Contracts
An MOU in Vietnam (memorandum of understanding) is a document in which two or more parties record what they have agreed at the start of a cooperation or negotiation. Vietnamese law has no separate category called an MOU, so its effect depends on each clause and on what the parties really intended: some parts are mere statements of intent, some are binding commitments the parties agreed (such as confidentiality, exclusive negotiation or a penalty; Clause 2, Article 3 of Civil Code 91/2015/QH13), alongside the statutory duty to keep confidential information confidential during contract formation (Clause 2, Article 387), and the whole document may be treated as a contract if it records an agreement on rights and obligations (Article 385).
⚖️Articles 3, 6, 117, 119, 138, 142, 328, 385, 386, 387, 389, 390, 398, 400, 401, 404, 418, 429, 584 and 683 of Civil Code 91/2015/QH13; Articles 300 and 301 of Commercial Law 36/2005/QH11; Articles 2, 16 and 19 of Law on Commercial Arbitration 54/2010/QH12; Articles 7, 23, 24, 25, 26 and 27 of Law on Investment 143/2025/QH15; Clause 1, Article 33, Point b, Clause 1, Article 34 and Clauses 2 and 3, Article 44 of Law on Competition 23/2018/QH14; Articles 1 and 2, Clause 5, Article 3, and Articles 6 and 19 of Law on International Agreements 70/2020/QH14; Clause 1, Article 2 of Law on Treaties 108/2016/QH13
Corporate governance
A company charter in Vietnam is the document of rules that sets out how a company is organised, managed and run; the Law on Enterprises does not define it. Under Clause 1, Article 24 of Law on Enterprises 59/2020/QH14 it consists of the charter filed at registration and any later amended or supplemented version. Limited liability companies, joint stock companies and partnerships must file a charter with their registration dossier (Clause 2, Articles 20, 21 and 22), and Clause 2, Article 24 lists 13 groups of main contents, which the law does not call mandatory.
⚖️Articles 3, 4, 11, 12, 19, 20, 21, 22, 24, 28, 30, 31, 32, 49, 50, 51, 55, 58, 59, 62, 63, 71, 72, 76, 77, 115, 119, 120, 127, 132, 138, 145, 147, 148, 151, 152, 165, 166, 188, 207 and 217 of Law on Enterprises 59/2020/QH14 (Clause 3 of Articles 20, 21, 22 and Clause 1 of Article 31 amended by Article 1 of Law 76/2025/QH15; Clauses 1 and 2 of Article 148 amended by Clause 5, Article 7 of Law 03/2022/QH15); Articles 123, 141, 143, 385, 401 and 407 of Civil Code 91/2015/QH13; Point b, Clause 1, Article 36 of Law on Investment 143/2025/QH15; Article 72 of Decree 96/2026/ND-CP; Articles 10, 43, 44, 49 and 57 of Decree 168/2025/ND-CP (Clause 2 of Article 10 and Clause 2 of Article 17 amended by Articles 19 and 3 of Decree 296/2026/ND-CP; Clause 2 of Article 20 of Decree 296/2026/ND-CP on dossiers received before 23 July 2026); Clause 2 of Article 4, Article 44, and Points d and e, Clause 2, Article 52 of Decree 122/2021/ND-CP (Article 44 amended by Article 2, and the fine level in Clause 2 and Point e of Article 52 amended or added by Article 5, of Decree 288/2026/ND-CP)
M&A
A shareholders agreement in Vietnam (SHA) is a contract between shareholders, sometimes with the company as a party, on funding, governance, share transfers and exit. The Law on Enterprises 59/2020/QH14 has no provision on it; it takes effect as a civil contract (Clause 2, Article 3 and Article 385 of Civil Code 91/2015/QH13) and binds only its signatories (Clause 2, Article 401), while the company itself runs on its charter (Article 24 of the Law on Enterprises).
⚖️Articles 16, 22, 24, 32, 52, 59, 68, 114, 115, 116, 118, 119, 120, 121, 124, 127, 132, 133, 134, 138, 148, 151, 152, 153, 157 and 207 of Law on Enterprises 59/2020/QH14 (Clauses 1 and 2, Article 148 amended by Clause 5, Article 7 of Law 03/2022/QH15; Point a, Clause 1, Article 52 and Point c, Clause 1, Article 207 amended by Clauses 15 and 23, Article 1 of Law 76/2025/QH15); Articles 3, 10, 117, 119, 120, 123, 360, 385, 398, 401, 418, 419, 429, 569, 670, 676 and 683 of Civil Code 91/2015/QH13; Articles 3, 4, 292, 297, 301, 307 and 319 of Commercial Law 36/2005/QH11; Clause 6, Article 4 and Articles 13, 20 and 21 of Investment Law 143/2025/QH15; Articles 2, 5 and 14 of the Law on Commercial Arbitration; Clause 4, Article 30 and Clause 3, Article 96 of the Civil Procedure Code; Articles 11, 12 and Clause 4, Article 29 of Competition Law 23/2018/QH14; Clause 1, Article 2 of Decree 35/2020/ND-CP; Clause 1, Article 10, Articles 17 and 18 and Clause 4, Article 74 of Decree 168/2025/ND-CP (Articles 17 and 18 amended by Articles 3 and 4 of Decree 296/2026/ND-CP)
M&A
Preference shares in Vietnam are shares of a joint stock company that carry rights different from ordinary shares: more votes, a higher or fixed dividend, or the right to have the company redeem the capital contributed. The Law on Enterprises 59/2020/QH14 names three classes, dividend preference, redeemable preference and voting preference shares, and allows other classes set by the charter and securities law (Clause 2, Article 114). Every joint stock company must have ordinary shares (Clause 1, Article 114).
⚖️Clauses 4 and 5, Article 4 (Clause 5 amended by Point a, Clause 1, Article 1 of Law 76/2025/QH15), Article 112 (Point d, Clause 5 added by Point b, Clause 17, Article 1 of Law 76/2025/QH15), Articles 114, 115, 116, 117, 118, 120, 121, 122, 123, 125, 126, 127, 133, 134, 135, 136, 138, 148 (Clauses 1 and 2 amended by Clause 5, Article 7 of Law 03/2022/QH15), Clause 3, Article 176 (amended by Clause 22, Article 1 of Law 76/2025/QH15), Article 202 and Clause 6, Article 208 of Law on Enterprises 59/2020/QH14; Article 11 of Decree 47/2021/ND-CP; Article 17 (amended by Article 3 of Decree 296/2026/ND-CP), Article 44 and Clause 1, Article 50 of Decree 168/2025/ND-CP; Clause 3, Article 21 of Investment Law 143/2025/QH15; Clause 3, Article 3 and Articles 12 and 22 of Personal Income Tax Law 109/2025/QH15; Clause 1, Article 52 of Decree 253/2026/ND-CP; Clause 7, Article 4 of Corporate Income Tax Law 67/2025/QH15; Point a, Clause 3, Article 3 and Clause 19, Article 10 of Decree 320/2025/ND-CP
