From March 21, 2022, foreign suppliers without any presence in Vietnam may pay tax for their turnover generated in the country via the portal http://etaxvn.gdt.gov.vn.

Within 45 days after receiving a valid dossier and payment for license issuance fee as prescribed, the Ministry of Justice will consider granting a branch or representative office establishment license to the foreign arbitration institution.

If wishing to submit its/his/her tax refund dossier in the electronic form, a taxpayer shall send it via the Portal of the General Department of Taxation or another portal under regulations on e-transactions in the taxation field.

Article 133.1 of the 2013 Land Law regarding use of agricultural land by organizations, overseas Vietnamese and foreign-invested enterprises stipulates: “Economic organizations, overseas Vietnamese and foreign-invested enterprises that wish to use land for agricultural production, forestry, aquaculture or salt making may be considered for land lease by the State for implementation of their investment projects.”

Under Article 35.1 of the 2014 Law on Civil Status (the Law), the district-level People’s Committee of the locality where you or your girlfriend is residing is competent to make birth registration for your Vietnam-born son, for you are a foreigner and your girlfriend is a Vietnamese citizen.

For a short-term investment period of between six months and 12 months, the form of investment that a foreign investor may consider is signing a loan contract with a project owner in Vietnam. Under Article 5 of the State Bank of Vietnam’s Circular 12/2014/TT-NHNN, the borrower may borrow from abroad to implement an investment project funded with foreign loans of the borrower.

Foreign enterprises, including enterprises with 100 percent of foreign capital, joint-venture companies, and Vietnamese enterprises which have their shares purchased by, or are merged with, or are acquired by foreign investors are eligible to use land in Vietnam.

Vietnam’s law recognizes anyone’s will to bequeath his property as an inheritance to another person regardless of whether the heir is an overseas Vietnamese or a foreigner, as long as his will is lawfully made.

According to Vietnamese regulations regarding procedures for temporary import, re-export, destruction and transfer of automobiles and motorbikes of Vietnam-based persons entitled to privileges and immunities, foreigners have to obtain an automobile transfer permit in order to transfer their automobiles.

According to the Law on Vietnamese Citizenship, a person who has renounced Vietnamese citizenship for acquisition of a foreign citizenship but failed to obtain permission to acquire such foreign citizenship may get his/her Vietnamese citizenship restored if applying for restoration thereof.