After more than six years of application, Decree 35/2020/ND-CP has become one of the important platforms for enforcing the Competition Law. But the market in 2026 is quite different from 2020. Digital platforms, data, AI and increasingly complex M&A structures make revenue or ownership ratio not always fully reflect the market strength of businesses.
A decision to recover taxes can cause businesses to refund billions of VND. But in many cases, the more worrying problem lies not in the amount, but in the way the customs authorities perceive the production model of the business itself.
Please note that this publication is not a substitute for legal advice applicable on a case-by-case basis. Instead, the publication is built by us as an initial reference, helping businesses identify important legal issues, better understand their rights and obligations, and actively review and prepare documents to properly apply and effectively take advantage of this preferential policy.
A decision to change the HS code can lead to a series of consequences: increasing import taxes, changing origin incentives, incurring value-added tax and an arrears of up to billions of VND. At that time, what businesses need to do is not to rush to affirm that "customs applied the wrong code", but to clearly determine: what the goods really are, how the law requires classification and whether the amount of tax has been calculated correctly or not.
After only about two years of implementation, the Law on Housing 2023 has faced a significant amendment. The new draft has only 132 articles compared to 198 articles of the current Law. However, more notable than the reduction of 66 articles is the change in management methods: increasing decentralization, reducing pre-inspection, cutting procedures and expanding the right to self-determination of enterprises, localities and parties in transactions.
In many cases of intellectual property (IP) infringement, enterprises can prove themselves as rights holders, prove infringement, and even force the infringing party to stop the act and destroy the infringing goods. But when it comes to asking the infringing party to reimburse the cost of hiring a lawyer, a sum of money that has actually been spent to protect their rights, the result is not so simple.
International arbitration is often chosen because of its neutrality, expertise, and cross-border enforceability. But a favorable award from a reputable overseas arbitration center does not mean that the winning party can immediately distrain assets and recover money in Vietnam. Two cases involving the awards of the Singapore International Arbitration Centre (SIAC), reviewed by Vietnamese courts in 2023 and 2026 , show a significant gap between "winning the arbitration case" and "enforcing the award".
