This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases.

The Labor Code specifies the labor standards; the rights, obligations and responsibilities of the employees, the employers, the labor representative organizations, the employer representative organizations in the labor relation and other relations directly related to the labor relation, the State management of labor.

This Decree provides in detail dossiers, order and procedures for registration of enterprises and business households; and specifies business registration offices and agencies in charge of state management of enterprise registration.

This Law provides for the establishment, management organization and operation of limited liability companies, shareholding companies, partnerships and private enterprises in all economic sectors (hereinafter referred to as enterprises); provides for corporate groups.

This Decree provides for the printing, issuance and use of goods sale and service provision invoices (below collectively referred to as invoices): the sanctioning of administrative violations related to invoices;

This Law regulates the principles, conditions, scope, and form of independent audit activities; the rights and obligations of practicing auditors, auditing firms, branches of foreign auditing firms in Vietnam and the units that are audited.

This Decree details and guides the implementation of a number of articles of the Accounting Law, applicable to the subjects defined in Article 2 of this Decree

he Ministry of Planning and Investment’s Foreign Investment Agency Deputy Director Dang Xuan Quang said, “The business community appreciated four amendments to the Investment Law regarding investment procedure reform, policy transparency, policies on merger and acquisition (M&A) and public-private partnerships, business transparency, banned and conditioned businesses.

The Enterprise Law 2014 provides some changes regarding documents and information required for incorporating a new company in Vietnam. The changes are largely positive changes except for more requirements on investment certificate for foreign investors and details of foreign shareholders in a joint stock company (JSC)

Law of Accounting prescribes the contents of accounting work, the organization of accounting apparatuses, accountants and professional accounting activities.