Vietnam Insights

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Vietnam FDI After the DPI–Finance Ministry Merger: New IRC Codes, Dual Reporting Portals, and What to Do If the System Locked You Out
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Summary: Vietnam’s 2025–2026 institutional reform merging the Ministry of Planning and Investment (MPI) into the Ministry of Finance (MOF), and provincial DPI offices into provincial Finance Departments, has disrupted investment registration administration for all FDI companies. Old IRC project codes do not automatically map to new 10-digit identifiers in the MOF system. HCMC companies now…

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ERC Before IRC in Vietnam: Smart Market Entry Shortcut or Capital Freeze Trap?
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Summary: Foreign investors who enter Vietnam by obtaining an ERC first (through capital contribution approval) and then applying for an IRC face three specific risks: business line rejection at the IRC stage that collapses the entire operating model; a financial capacity proof requirement using local DICA-verified accounts (not parent company funds); and a 90-day DICA…

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Transfer Pricing Readiness 2026: Key Changes to Related-Party Transactions in Vietnam
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AI Summary: Vietnam’s Decree 255/2026/ND-CP, effective from 1 July 2026 and applicable from the 2026 corporate income tax period, replaces Decree 132/2020/ND-CP. For CEOs, CFOs and Group CFOs, the practical issue is not only transfer pricing documentation, but whether new related-party relationships may arise during the tax year through capital, financing, guarantee or management-control transactions.…

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Vietnam as a China+1 Manufacturing Base: Legal and Compliance FAQ
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Summary: Vietnam is the most prominent China+1 manufacturing destination for MNCs and Chinese-background investors diversifying supply chains. Legal questions on Vietnam China+1 investment cover WFOE structure differences, rules of origin compliance under CPTPP and EVFTA, related-party customs valuation, supply chain contract structuring, and the difference between genuine Vietnam manufacturing and tariff circumvention. ECOVIS Vietnam Law…

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Vietnam Tax FAQ for Foreign Investors: CIT, VAT, Transfer Pricing, and Profit Remittance
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Summary: International investors from the G20 consistently ask the same Vietnam tax questions: corporate income tax incentives, VAT obligations, transfer pricing documentation, foreign contractor tax, withholding tax on dividends, and profit remittance rules. ECOVIS Vietnam Law answers the most commonly asked Vietnam tax questions with practical regulatory context for foreign-invested businesses. Vietnam Tax for Foreign-Invested…

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Vietnam Factory Setup: Legal FAQ for International Manufacturing Investors
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Summary: International manufacturers from Germany, Japan, South Korea, Turkey, Mexico and across the G20 ask consistent legal questions about Vietnam factory setup — covering IRC/ERC licensing, industrial park due diligence, environmental compliance, machinery import, ready-built factory selection, and post-licensing operational readiness. ECOVIS Vietnam Law answers the most common questions with Vietnam regulatory context. Vietnam Manufacturing…

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Vietnam FDI Legal Guide for German Investors: Factory Setup, Governance and Market Entry
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Summary: German Mittelstand manufacturers and industrial investors frequently ask about factory licensing, IRC/ERC sequencing, industrial park selection, governance structures, and tax advisory for Vietnam market entry. ECOVIS Vietnam Law, connected to the ECOVIS global network, answers the most common German investor questions on Vietnam FDI with practical regulatory context. Vietnam for German Industrial Investors: What…

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What CEOs, CFOs, and General Counsel Ask Before Investing in Vietnam
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Summary: International investors — CEOs, CFOs, General Counsel, COOs, HR Directors and procurement heads — ask predictably different questions before committing to Vietnam. ECOVIS Vietnam Law identifies the six key questions by role and answers each with practical Vietnam regulatory context for foreign-invested businesses. The Questions That Define Investor Decisions on Vietnam Before a board…

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Vietnam Conditional Business Sector Review Checklist 2026 for Foreign Investors
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Summary: Vietnam’s Resolution No. 66/2026/NQ-CP introduces a revised list of conditional business sectors effective 1 July 2026, reducing unnecessary market-entry barriers while shifting certain activities toward technical standards and post-inspection mechanisms. ECOVIS Vietnam Law has prepared a practical 10-point review checklist for foreign investors to assess whether their proposed or existing business activities, ownership structure,…

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