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DEDICA has compiled the major changes into a visual comparison table and will continue to update it.
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On September 3, 2025, the Government issued Decree No. 239/2025/ND-CP, amending and supplementing several provisions of Decree No. 31/2021/ND-CP on the implementation of the Law on Investment.
The 2025 Corporate Income Tax Law will officially take effect on October 1, 2025, introducing several important and noteworthy changes.
Recently, a Draft Law on Investment and Business has been released for public consultation from the business community and legal experts. According to the draft, the law regulates investment and business activities in Vietnam and from Vietnam abroad, applying to investors as well as relevant agencies, organizations, and individuals involved in investment and business operations.
DEDICA provides an updated list of provincial courts and regional courts across the entire territory of Vietnam.
In the context of Vietnam’s ongoing efforts to reform administrative procedures, enhance competitiveness, and attract high-quality FDI, the upcoming proposed amendments to the Law on Investment have drawn significant attention from the business community, experts, and investors alike.
The Ministry of Justice has issued Circular No. 17/2025/TT-BTP, effective from November 1, 2025, replacing Circular No. 02/2018/TT-BTP. The new Circular regulates the statistical reporting regime in the justice sector applicable to various entities within the judicial system — notably, law firms and lawyer offices are now required to submit periodic reports.
Regarding the Draft Decree on Foreign Employees replacing Decree No. 152/2020/ND-CP, DEDICA is pleased to share with you the comparison table prepared by the Ministry of Home Affairs.
Vietnam’s 2025 Corporate Income Tax Law (effective from October 1, 2025) introduces a new multi-tier tax rate system: 15% – 17% – 20%, based on revenue scale, along with a series of preferential policies tied to industry sector, location, and project size.
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