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Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to May 10, 1997 Value Added Tax (VAT) Law No. 02/1997/QH11 and June 17, 2003 Law No. 07/2003/QH11 Amending and Supplementing a Number of Articles of the VAT Law.
Issuing agency: 23/07/2004 | Download

Pursuant to the Law on Investment dated 29 November 2005;
Pursuant to the Law on Enterprises dated 29 November 2005;
Pursuant to Decree 108-2006-ND-CP of the Government dated 22 September 2006 providing guidelines for implementation of a number of articles of the Law on Investment

Issuing agency: 19/09/2006 | Download
1. Scope of regulation
a/ This Decree details and guides the implementation of a number of articles of the November 29, 2005 Law on Investment regarding investment activities for business purposes; rights and obligations of investors; guarantees for legitimate rights and interests of investors; investment encouragement and incentives; and state management of investment in Vietnam
Issuing agency: 22/09/2006 | Download
The re-registration [and/or] conversion in accordance with clauses 2 and 3 of article 170 of the Law on Enterprises by enterprises with foreign invested capital which have been issued with investment licences pursuant to the Law on Foreign Investment in Vietnam; and registration for replacement with Investment Certificates in accordance with clause 1 of article 88 of the Law on Investment by parties to business co-operation contracts which have been issued with investment licences pursuant to the Law on Foreign Investment in Vietnam.
Issuing agency: 21/09/2006 | Download

This Law regulates investment activities for business purposes; the rights and obligations of investors; the guarantee of lawful rights and interests of investors; encouragement of investment and investment incentives; State administration of investment activities in Vietnam and offshore investment from Vietnam.

Issuing agency: 29/11/2005 | Download

Organizations and individuals producing and trading goods and services (hereinafter collectively referred to as business establishments) and earning income shall be liable to pay corporate income tax in accordance with the provisions in this Decree...

Issuing agency: 14/02/2007 | Download
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