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Conditions for high-tech enterprise recognition and investment incentives in Vietnam

Over the past decade, Vietnam has firmly established itself as a premier destination for foreign direct investment (FDI), actively transitioning its economic paradigm from labor-intensive assembly to advanced, knowledge-based, and innovation-driven manufacturing. To facilitate this transition, the Vietnamese Government has introduced a comprehensive legal framework aimed at promoting the digital economy, supporting green technologies, and encouraging investment in strategic sectors, including artificial intelligence, advanced energy storage, and semiconductor manufacturing.   This guide provides a comprehensive overview of the statutory requirements for obtaining recognition as a high-tech enterprise under Vietnamese law and the principal investment incentives available to qualifying enterprises. It is based on the latest legislative framework, including the Law on High Technology 2025, the Law on Investment 2025 , the Law on Corporate Income Tax 2025 , and their implementing regulati...
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10 New Points on Promotional Activities Under Decree No. 239/2026/ND-CP

Promotional activities are among the most widely used trade promotion tools for businesses to drive sales, expand market reach, and strengthen customer engagement. At the same time, they remain subject to a comprehensive legal framework designed to ensure fair competition and protect consumers’ legitimate interests.     On June 26, 2026, the Government issued Decree No. 239/2026/ND-CP, amending and supplementing several provisions of Decree No. 81/2018/ND-CP, which provides detailed guidance on the implementation of the Law on Commerce with respect to trade promotion activities (as previously amended and supplemented by Decree No. 128/2024/ND-CP). The Decree took effect immediately upon its issuance and introduces several noteworthy changes that businesses should take into account when designing and implementing promotional programs.   1. Narrowing the scope of goods and services eligible for promotion   To strengthen regulatory oversight over promotional activities involving sensit...
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Do employees have the right to refuse fingerprint- or facial recognition-based timekeeping?

In the context of the accelerating digital transformation in human resources management, many enterprises have replaced traditional timekeeping methods with fingerprint or facial recognition systems. This solution improves accuracy, prevents timekeeping fraud, and optimizes the management of employees’ working hours.   However, fingerprints and facial images are not merely authentication tools but also biometric data intrinsically associated with each individual’s identifying characteristics. Therefore, the question arises as to whether an enterprise may require the use of this timekeeping method on the basis of its labor management authority, or whether employees have the right to refuse to provide their fingerprint or facial data.   1. Labor management authority does not supersede data protection obligations:   Under the Labor Code 2019 (“ Labor Code 2019 ”), employers have the right to manage and direct employees, while employees are obliged to comply with internal labor regulat...
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