DECISION ON ENVIRONMENTAL CRITERIA AND VERIFICATION OF INVESTMENT PROJECTS UNDER THE GREEN TAXONOMY

LAW ON MANAGEMENT AND INVESTMENT OF STATE CAPITAL IN ENTERPRISES

DECREE: ELABORATION OF LAW ON PUBLIC INVESTMENT

Pursuant to the Constitution of the Socialist Republic of Vietnam, as amended by the Resolution No. 203/2025/QH15;

This Law provides for business investment activities in Vietnam and outward business investment activities from Vietnam.

This Decree elaborates Article 6, Article 7, Article 8, clause 2 Article 10, Article 14, Article 15, Article 17, Article 19, Article 20, Article 21, Article 22, Article 23, Article 25, Article 26, Article 28, Article 30, Article 31, Article 32, Article 33, Article 34, Article 35, Article 36, Article 37, Article 44, Article 46, Article 47, Article 49, Article 51 and Article 52 of the Law on Investment and provides for measures to organize and provide guidelines for the implementation of the Law on Investment regarding business investment conditions; business lines and conditions for market access by foreign investors (hereinafter referred to as “market access”); guarantees for business investment; investment incentives and assistance; investment procedures; investment promotion; reporting regimes; state management of business investment activities in Vietnam.

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.

Detailing and guiding the implementation of a number of articles of the Investment law

Detailing the commercial law regarding Vietnam-based representative offices and branches of foreign traders

Issuing the standard forms for conducting investment procedures in Vietnam

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

Guiding implementation of trading and distribution activities by enterprises with foreign owned capital in Vietnam.

Detailing and guiding the implementation of a number of articles of the law on enterprise income tax

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

Amending and supplementing a number of articles of the laws concerning capital construction investment

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.

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

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

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.