Tran Phuong Minh Trang
Kommunikationsmanagerin & Vertretung Spielwarenmesse
+84 (28) 3823 9085 trang.tran@vietnam.ahk.de
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Vietnam’s New AI Law: What Businesses Need to Know
Vietnam has taken a significant step in formalising AI governance with the adoption of a dedicated Law on Artificial Intelligence, positioning itself among the first jurisdictions in Southeast Asia to introduce a standalone AI statute.
Effective 1 March 2026, the AI Law establishes a principle-based, risk-oriented framework aligned with international trends, particularly approaches seen in more mature regulatory systems. For businesses already operating across multiple jurisdictions, this creates a more familiar compliance logic, but not without local nuances.
What does this mean for your business?
Companies operating in or supplying AI systems to Vietnam should start preparing now
This includes:
- Reviewing existing AI-related activities and use cases
- Mapping roles across the AI value chain
- Assessing potential risk exposure under a tiered framework
- Preparing internal documentation and governance processes
Contributed by Luther Vietnam
Capital Transfer Taxation in Vietnam – Key Regulatory Updates
Vietnam continues to strengthen its tax framework for capital transfer transactions, alongside the rapid growth of its M&A market. Most recently, Decree 20/2026 has been issued for corporate taxpayers, together with proposed new guidance for individuals, aiming to simplify tax compliance and ensure greater consistency in tax treatment.
In practice, businesses may face increased compliance and documentation requirements, particularly in substantiating historical cost bases. Where documentation is insufficient, the deemed 2% tax on gross value may apply, resulting in a higher effective tax burden.
Careful tax structuring, documentation, and early assessment remain critical in managing tax exposure in capital transfer transactions.
Contributed by Luther Vietnam
