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Laws and regulations on investment
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Law on investment
  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.
Enterprise law
  This Law sets forth provisions on the establishment, organizational management and operation of limited liability company, share-holding company, partnership and sole proprietorship (hereinafter referred to enterprises) belonging to all economic components; sets forth provisions on corporate group.
Decree no. 108/2006/ND-CP of September 22, 2006
  Detailing and guiding the implementation of a number of articles of the Investment law
Decree no. 101/2006/ND-CP of September 21, 2006
  Providing for the re-registration, transformation, and registration for new investment certificates of foreign-invested enterprises under the provisions of the enterprise law and the investment law
Decree no. 72/2006/ND-CP of July 25, 2006
  Detailing the commercial law regarding Vietnam-based representative offices and branches of foreign traders
Decree No. 88/2006/ND-CP of August 29, 2006
  Providing detailed regulations on business registration offices; and on application files, order and procedures for business registration and for registration of changes in registered items by enterprises operating
Decision No. 1088/2006/QD-BKH of October 19, 2006
  Issuing the standard forms for conducting investment procedures in Vietnam
Decree No. 78/2007/ND-CP of May 11, 2007
  Stipulating the sectors, conditions, order, procedures and incentives applicable to investment projects for development of infrastructure facilities on the basis of build-operate-transfer (BOT), build-transfer-operate (BTO) or build-transfer (BT) contract.
Decree No. 139/2007/ND-CP of September 5, 2007
  Providing detailed guidelines on implementation of a number of articles of the Law on Enterprises relating to the establishment, managerial organization and operation, restructuring and dissolution of enterprises
Decree No. 23/2007/ND-CP
  Providing detailed regulations for implementation of a number of articles of the Commercial Law regarding activities of purchase and sale of goods and activities directly related to the purchase and sale of goods by enterprises with foreign owned capital in Vietnam
Circular No. 09/2007/TT-BTM of July 17, 2007
  Guiding implementation of trading and distribution activities by enterprises with foreign owned capital in Vietnam.
Law on Enterprise Income Tax
  This Law provides for enterprise income taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives.
Decree No. 124/2008/ND-CP of December 11, 2008
  Detailing and guiding the implementation of a number of articles of the law on enterprise income tax
Law on Personal Income Tax (No. 04/2007/QH12)
  This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases.
Circular No. 84/2008/TT-BTC of September 30, 2008
  Guiding the implementation of a number of articles of the law on personal income tax and guiding the implementation of the government’s decree no. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the law on personal income tax
Decree No.108/2009/ND-CP on BOT, BTO, BT
  Decree No.108/2009/ND-CP on investment in the form of build -operate transfer, build- transfer operate or build-transfer contract
Law No.38_2009_QH12
  Amending and supplementing a number of articles of the laws concerning capital construction investment
Decision No.48/2011/QD-TTg
  Decision on piloting the implementation of national one-stop (oss) customs mechanism
Law on tendering
 
83_2009_ND-CP
  Amending and supplementing a number of articles of the Government's Decree No. 12/2009/ND-CP on management of work construction investment projects
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