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M&A of Enterprises Trading Goods in Vietnam: Key Considerations under Decree No. 342/2026/ND-CP.

In mergers and acquisitions (M&A) involving Vietnamese enterprises, foreign ownership is not merely a matter of shareholder structure. For enterprises engaged in goods trading and activities directly related to goods trading, changes in the investor profile or foreign ownership ratio may also affect investment registration, Business License requirements and Retail Establishment License requirements. Decree No. […]

Commodity Exchanges in Vietnam: Licensing Requirements, Technology Systems and Legal Risk Management.

Vietnam’s legal framework governing the purchase and sale of goods through commodity exchanges is being developed with a focus on transparency, supervisory capacity, system security and international integration. Decree No. 302/2026/ND-CP provides detailed regulations and measures for implementing certain provisions of the Law on Commerce concerning trading in goods through commodity exchanges. It took effect […]

Decree No. 318/2026/ND-CP: Interest Rate Derivative Contracts with Netting Provisions in Bankruptcy Proceedings

Under the legal framework on recovery and bankruptcy, the treatment of financial contracts incorporating netting and settlement mechanisms presents specific legal considerations, as such transactions may simultaneously involve payment obligations, collateral and the determination of net asset values between the parties. Decree No.318/2026/ND-CP of the Government establishes specific exceptions for interest rate derivative contracts containing […]

Legal framework for rice export and import business under Decree No.365/2026/NĐ-CP

On 23 September 2026, the Government issued Decree No. 365/2026/ND-CP on rice export and import business (“Decree 365”). Decree 365 takes effect from 1 October 2026 and replaces Decree No. 107/2018/ND-CP dated 15 August 2018, as amended and supplemented by Decree No. 01/2025/ND-CP dated 1 January 2025. It also repeals Article 72.2 of Decree No. […]

September 2026 Legal Update: Key Regulatory Developments affecting businesses and business activities in Vietnam.

BFSC’s October 2026 Legal Bulletin summarizes legal instruments promulgated or authenticated in September 2026, focusing on areas of law directly relevant to investment, business operations and corporate governance. The legal developments recorded in September 2026 reflect continued regulatory refinement in a number of important areas, particularly trade and foreign investment, bidding, banking and credit, securities […]

Domestic Producers’ Rights in Vietnam’s Trade Remedy Proceedings: Legal Framework and Practical Considerations

In compliance with its commitments under the World Trade Organization (“WTO”) concerning trade remedy measures, the Standing Committee of the National Assembly of Vietnam promulgated: (i) Ordinance No. 42/2002/PL-UBTVQH10 on Safeguards in the Importation of Foreign Goods into Vietnam; (ii) Ordinance No. 20/2004/PL-UBTVQH11 on Anti-Dumping of Goods Imported into Vietnam; and (iii) Ordinance No. 22/2004/PL-UBTVQH11 […]

Legal framework for creditors’ applications to commence bankruptcy proceedings under the 2025 Law on Recovery and Bankruptcy

Law No. 142/2025/QH15 on Recovery and Bankruptcy (the “2025 Law on Recovery and Bankruptcy”) establishes a new framework for addressing insolvency of enterprises and cooperatives. The Law gives creditors a number of important rights to take an active role in initiating and participating in bankruptcy proceedings. For creditors, bankruptcy proceedings are not merely a last […]

Legal Framework for Finance Leasing: Key Considerations under Circular No. 31/2026/TT-NHNN

On 30 June 2026, the State Bank of Vietnam issued Circular No. 31/2026/TT-NHNN regulating finance leasing activities of general finance companies and finance leasing companies, which will take effect from 15 August 2026 (“Circular 31”). Circular 31 replaces Circular No. 26/2024/TT-NHNN dated 28 June 2024 of the State Bank of Vietnam regulating finance leasing activities […]

[Legal Brief] Payment and Fund Transfers in Merchandise Transit Trade: Key Considerations under Circular No. 43/2026/TT-NHNN

On 27 August 2026, the State Bank of Vietnam issued Circular No. 43/2026/TT-NHNN providing guidance on payment and fund transfers relating to merchandise transit trade, effective from 5 September 2026 (“Circular 43”). Circular 43 replaces Circular No. 02/2020/TT-NHNN on the same subject matter. One notable aspect of Circular 43 is the introduction of more specific […]

Circular No. 121/2026/TT-BTC Amending and Supplementing Circular No. 68/2025/TT-BTC on Forms for Enterprise Registration and Business Registration

On 21 August 2026, the Ministry of Finance issued Circular No. 121/2026/TT-BTC amending and supplementing Circular No. 68/2025/TT-BTC on forms for enterprise registration and business registration, which takes effect from the same date (“Circular 121”). The key changes introduced by Circular 121 include: 1. Replacement of Five Forms of Application for Enterprise Registration Circular 121 […]

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