Dear Valued Clients,
Global Vietnam Lawyers would like to share with you Issue No. 04 of the Legal Newsletter of April 2026.
- This newsletter will catch you up on the new implementation guidelines for the 2025 Law on Investment, and on producers’ and importers’ recycling responsibilities that enterprises should keep updated on for legal compliance purposes.
- In the article “Trust fund – The crown jewel of an international financial center”, Lawyer Tran Thanh Tung, Partner of GV Lawyers analyzes and clarifies the pivotal role of trusts as an important legal and financial instrument for asset protection, intergenerational wealth transfer, and international capital attraction. The article also highlights that Vietnam is gradually improving its legal framework to integrate trusts into its strategy for developing an International Financial Centre (IFC).
- In the section “Legal Guidance“, we will keep you updated about the questions on tax and invoices such as: (i) Time of payment of environmental protection tax on imported oil; (ii) Tax policy on salary and wage payments to employees; (iii) Issuance of invoices for goods given as gifts, donations, or promotional items; and (iv) Issuance of invoices for deposits to secure contract performance.
- Individuals owing VND 1 million in tax and abandoning their registered business locations may be subject to exit bans, together with the proposal for a corporate income tax exemption threshold for small businesses. Those are noteworthy points in the section “Good readings for you”.
- The last part of the Legal Newsletter is, as usual, the list of selected latest legal documents.
We hope you will find this newsletter useful. To read the full Legal Newsletter, please click DOWNLOAD.
