On 9 October 2026, the Government issued Decree No. 384/2026/ND-CP on determining Vietnamese origin for goods produced and circulated domestically (the “Decree 384”). Decree 384 will take effect on 1 January 2027. Decree 384 establishes criteria for determining whether goods qualify as Vietnamese-or...
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 af...
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...
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 20...
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 refin...
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 inc...
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