Kindle Legal - VN Law Firm & Consultancy

06/10/2026

🚨 𝗬𝗢𝗨 𝗕𝗢𝗨𝗚𝗛𝗧 𝗔 𝗣𝗥𝗢𝗣𝗘𝗥𝗧𝗬. 𝗧𝗛𝗘 𝗣𝗥𝗢𝗝𝗘𝗖𝗧 𝗕𝗨𝗜𝗟𝗧 𝗧𝗛𝗘 𝗙𝗢𝗨𝗡𝗗𝗔𝗧𝗜𝗢𝗡 — 𝗔𝗡𝗗 𝗧𝗛𝗘𝗡 𝗦𝗧𝗢𝗣𝗣𝗘𝗗.

What can you do when a real estate project has stopped for months or years, while the developer is still holding your money?

Here are 3 potential legal strategies for buyers in Vietnam.

𝗦𝗧𝗥𝗔𝗧𝗘𝗚𝗬 𝟭 — 𝗡𝗘𝗚𝗢𝗧𝗜𝗔𝗧𝗘 𝗪𝗜𝗧𝗛 𝗧𝗛𝗘 𝗗𝗘𝗩𝗘𝗟𝗢𝗣𝗘𝗥

If the developer has failed to hand over the property within the agreed deadline, the first step may be to formally request the developer to resolve the breach.

Depending on your contract, you may negotiate for:

🔹 Refund of the amounts already paid
🔹 Termination of the contract
🔹 Payment of contractual penalties
🔹 Interest or other compensation, where legally and contractually applicable

In some cases, the contract may give the buyer the right to unilaterally terminate the contract when the developer fails to meet the agreed handover deadline.

⚠️ Always check the exact wording of your contract before exercising this right.

𝗦𝗧𝗥𝗔𝗧𝗘𝗚𝗬 𝟮 — 𝗧𝗔𝗞𝗘 𝗧𝗛𝗘 𝗖𝗔𝗦𝗘 𝗧𝗢 𝗖𝗢𝗨𝗥𝗧

If negotiations fail, the buyer may consider initiating legal proceedings against the developer.

The claim may involve:

➡️ Termination of the contract
➡️ Recovery of money already paid
➡️ Contractual penalties
➡️ Damages or other amounts, depending on the circumstances

⏰ IMPORTANT: WATCH THE LIMITATION PERIOD

For contractual disputes, the general limitation period for initiating a lawsuit is 3 years from the date the claimant knew or should have known that their lawful rights or interests were infringed.

However, there is an important distinction:

A claim for recovery of property/money is treated differently from a claim for contractual penalties.

Therefore, even when the limitation period creates difficulties for certain contractual claims, buyers should not assume that they have automatically lost the right to recover their money.

The exact claim, legal basis and limitation-period issue must be assessed from the contract and the timeline of the dispute.

𝗦𝗧𝗥𝗔𝗧𝗘𝗚𝗬 𝟯 — 𝗥𝗘𝗣𝗢𝗥𝗧 𝗣𝗢𝗧𝗘𝗡𝗧𝗜𝗔𝗟 𝗖𝗥𝗜𝗠𝗜𝗡𝗔𝗟 𝗖𝗢𝗡𝗗𝗨𝗖𝗧

In serious cases, buyers may consider submitting information or a criminal complaint to the competent police authority or Procuracy if there are specific grounds indicating a criminal offence.

Depending on the evidence and circumstances, potential offences may include:

🔴 Fraudulent appropriation of property

🔴 Abuse of trust to appropriate property

But a stalled project or delayed handover does not automatically mean that a criminal offence has occurred.

There should be concrete evidence suggesting criminal conduct — for example, circumstances showing that money was obtained through fraudulent acts or that property/money was subsequently appropriated in circumstances satisfying the elements of a criminal offence.

The authorities will assess the evidence and determine the appropriate legal procedure.

In some cases, the authorities may determine that the matter is primarily a civil contractual dispute and advise the parties to pursue their claims through the competent court.

𝗗𝗢𝗡’𝗧 𝗪𝗔𝗜𝗧 𝗧𝗢𝗢 𝗟𝗢𝗡𝗚

If you notice that:

❌ Construction has stopped
❌ The handover deadline has passed
❌ The developer keeps postponing the project
❌ You are being asked to sign new agreements
❌ The developer refuses to refund your money
❌ You suspect that your money or the project may have serious legal problems

Do not simply wait for the project to “restart.”

The earlier you review the contract and project status, the more options you may have to protect your position.

𝗞𝗘𝗘𝗣 𝗔𝗟𝗟 𝗘𝗩𝗜𝗗𝗘𝗡𝗖𝗘

Before taking action, preserve:

📌 Sale/deposit/capital contribution agreements
📌 All payment receipts and bank transfers
📌 Handover commitments
📌 Emails, messages and notices from the developer
📌 Project advertisements and representations
📌 Any amendments or additional agreements
📌 Evidence of construction progress or suspension

𝗞𝗜𝗡𝗗𝗟𝗘 𝗟𝗘𝗚𝗔𝗟 𝗖𝗔𝗡 𝗛𝗘𝗟𝗣

If you are involved in a delayed or stalled real estate project in Vietnam, Kindle Legal can review:

✔️ Your contract
✔️ Payment history
✔️ Handover deadline
✔️ Termination and penalty clauses
✔️ Project legal status
✔️ Possible recovery options
✔️ Civil litigation strategy
✔️ Whether the facts provide a reasonable basis for reporting potential criminal conduct

⚠️ IF YOU SUSPECT SOMETHING IS WRONG WITH YOUR PROJECT, DON’T WAIT TO CONTACT A LAWYER.

Early legal advice may help you choose the appropriate strategy before your legal position becomes more difficult.

𝗞𝗜𝗡𝗗𝗟𝗘 𝗟𝗘𝗚𝗔𝗟 𝗟𝗔𝗪 𝗙𝗜𝗥𝗠

Your Trusted Legal & Business Partner in Vietnam

📱 WhatsApp: +84 765 429 917
📧 [email protected]
🌐 kindlelegal.com

Legal information based on Vietnamese law in force as of October 2026. The appropriate remedy depends on the contract, project status, payment records, developer's conduct, evidence and the specific circumstances of each case.

06/10/2026

🚨 𝗬𝗢𝗨𝗥 𝗖𝗖𝗖𝗗 𝗪𝗔𝗦 𝗨𝗦𝗘𝗗 𝗧𝗢 𝗥𝗘𝗚𝗜𝗦𝗧𝗘𝗥 𝗔 𝗖𝗢𝗠𝗣𝗔𝗡𝗬 — 𝗔𝗡𝗗 𝗡𝗢𝗪 𝗬𝗢𝗨 𝗖𝗔𝗡𝗡𝗢𝗧 𝗟𝗘𝗔𝗩𝗘 𝗩𝗜𝗘𝗧𝗡𝗔𝗠?

This is not simply a tax problem.

Some Vietnamese individuals have discovered that their CCCD (Citizen Identity Card) and personal information were used to register a company or appoint them as the owner/legal representative without their genuine involvement.

The problem may only be discovered when the company has outstanding tax obligations and the individual is placed under temporary exit suspension.

𝗪𝗛𝗔𝗧 𝗦𝗛𝗢𝗨𝗟𝗗 𝗬𝗢𝗨 𝗗𝗢?

1️⃣ 𝗖𝗛𝗘𝗖𝗞 𝗧𝗛𝗘 𝗖𝗢𝗠𝗣𝗔𝗡𝗬 𝗥𝗘𝗖𝗢𝗥𝗗

Find out exactly which company is using your personal information:

• Company name
• Enterprise registration number
• Registered address
• Owner/member/shareholder information
• Legal representative
• Date of establishment or changes
• Tax status
• Outstanding tax obligations
• Whether a temporary exit suspension has been issued

2️⃣ 𝗖𝗢𝗟𝗟𝗘𝗖𝗧 𝗧𝗛𝗘 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗗𝗢𝗖𝗨𝗠𝗘𝗡𝗧𝗦

Find out what documents were actually used to put your name into the company.

Important evidence may include:

• CCCD copies
• Enterprise registration applications
• Signature specimens
• Authorization documents
• Documents appointing/changing the legal representative
• Electronic application records
• Other documents submitted to the Business Registration Authority

The key question is:

𝗪𝗔𝗦 𝗠𝗬 𝗜𝗡𝗙𝗢𝗥𝗠𝗔𝗧𝗜𝗢𝗡 𝗨𝗦𝗘𝗗 𝗪𝗜𝗧𝗛𝗢𝗨𝗧 𝗠𝗬 𝗖𝗢𝗡𝗦𝗘𝗡𝗧?

3️⃣ 𝗥𝗘𝗣𝗢𝗥𝗧 𝗧𝗛𝗘 𝗜𝗗𝗘𝗡𝗧𝗜𝗧𝗬 𝗠𝗜𝗦𝗨𝗦𝗘

If you genuinely never established, owned or managed the company, consider making a formal report to the competent police authority.

Clearly state:

“I did not establish this company, I did not authorize anyone to establish it on my behalf, and I did not agree to become its owner or legal representative.”

Provide documents and evidence supporting your statement.

4️⃣ 𝗔𝗗𝗗𝗥𝗘𝗦𝗦 𝗧𝗛𝗘 𝗙𝗔𝗟𝗦𝗘 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡

If the enterprise registration dossier contains false information or forged documents, the case may need to be addressed with the Business Registration Authority.

Simply saying:

❌ “I don't know this company.”

may not be enough.

You need to establish why the registration is false and how your personal information was improperly used.

5️⃣ 𝗪𝗢𝗥𝗞 𝗪𝗜𝗧𝗛 𝗧𝗛𝗘 𝗧𝗔𝗫 𝗔𝗨𝗧𝗛𝗢𝗥𝗜𝗧𝗬

If you have already received a temporary exit suspension, this step is urgent.

Provide evidence showing:

• You did not establish the company
• You did not operate the company
• You did not control its bank account or business activities
• Your personal information was allegedly misused
• You have reported the matter to the competent authorities

The objective is to have your legal status and responsibility reviewed, rather than simply treating you as the person responsible for the company's tax debt.

🚨 𝗗𝗢 𝗡𝗢𝗧 𝗔𝗨𝗧𝗢𝗠𝗔𝗧𝗜𝗖𝗔𝗟𝗟𝗬 𝗣𝗔𝗬 𝗦𝗢𝗠𝗘𝗢𝗡𝗘 𝗘𝗟𝗦𝗘'𝗦 𝗧𝗔𝗫 𝗗𝗘𝗕𝗧

If you genuinely never established, controlled or operated the company, the first question should be:

𝗔𝗥𝗘 𝗬𝗢𝗨 𝗔𝗖𝗧𝗨𝗔𝗟𝗟𝗬 𝗟𝗘𝗚𝗔𝗟𝗟𝗬 𝗖𝗢𝗡𝗡𝗘𝗖𝗧𝗘𝗗 𝗧𝗢 𝗧𝗛𝗜𝗦 𝗖𝗢𝗠𝗣𝗔𝗡𝗬 — 𝗢𝗥 𝗪𝗘𝗥𝗘 𝗬𝗢𝗨 𝗙𝗥𝗔𝗨𝗗𝗨𝗟𝗘𝗡𝗧𝗟𝗬 𝗥𝗘𝗖𝗢𝗥𝗗𝗘𝗗?

Do not assume that paying the company's tax debt is automatically the correct solution.

However, the situation is different if you knowingly agreed to be the nominee owner/director, signed company documents, received money for using your name, or participated in the company's activities.

That situation requires a separate legal assessment.

⚠️ 𝗜𝗙 𝗬𝗢𝗨 𝗔𝗥𝗘 𝗔𝗟𝗥𝗘𝗔𝗗𝗬 𝗦𝗨𝗕𝗝𝗘𝗖𝗧 𝗧𝗢 𝗧𝗘𝗠𝗣𝗢𝗥𝗔𝗥𝗬 𝗘𝗫𝗜𝗧 𝗦𝗨𝗦𝗣𝗘𝗡𝗦𝗜𝗢𝗡

Do not wait until you are at the airport.

A practical approach may require coordination with:

Police → Business Registration Authority → Tax Authority → Immigration / Exit Control

The goal is to address the underlying legal basis for the exit suspension and correct the enterprise/tax records where appropriate.

𝗞𝗜𝗡𝗗𝗟𝗘 𝗟𝗘𝗚𝗔𝗟 𝗟𝗔𝗪 𝗙𝗜𝗥𝗠

📱 WhatsApp: +84 765 429 917
📧 [email protected]
🌐 kindlelegal.com

06/10/2026

🚨 THE 3 THINGS YOU SHOULD NEVER LOSE WHEN YOU ARE UNLAWFULLY FIRED

1. YOUR EMPLOYMENT CONTRACT

Keep your signed employment contract, amendments, appendices and any documents showing your position, salary, working conditions and other agreed terms.

2. YOUR TERMINATION / DISMISSAL FILE

Keep the decision + notices + warnings + meeting records + performance documents + other documents related to the termination process.

3. YOUR EVIDENCE TRAIL

Keep the relevant emails, messages and written communications showing what actually happened.

Because once your company account is disabled, you may lose access to evidence that could protect you.

⚠️ If you are being pressured to resign, threatened with dismissal, accused of poor performance, transferred to another position, or asked to sign a termination agreement, preserve your documents and evidence before taking further action.

Need help reviewing your employment contract, termination/dismissal, Work Permit or immigration situation?

Kindle Legal Law Firm
📱 WhatsApp: +84 765 429 917
📧 [email protected]

Legal information based on Vietnamese regulations in force as of September 2026. The appropriate documents and procedures depend on the reason for termination, employment contract, Work Permit/work authorization, immigration status and individual circumstances.

02/10/2026

EMPLOYMENT LAW ESSENTIALS IN VIETNAM FOR EXPAT EMPLOYEES

Working legally in Vietnam? You have labor rights — even as a foreign employee.

But your rights can be different from those of Vietnamese employees, especially regarding work permits, social insurance, tax and unemployment insurance.

Here are the essentials every expat should know:

1️⃣ YOUR EMPLOYMENT CONTRACT MATTERS

Your employment contract should clearly state your:

• Job position and duties
• Salary and payment method
• Contract duration
• Working hours and leave
• Termination conditions

For foreign employees, the employment relationship must also be consistent with your lawful work authorization.

2️⃣ FOREIGN EMPLOYEES MAY HAVE TO PAY SOCIAL INSURANCE

Since 1 July 2025, foreign employees working in Vietnam under a fixed-term labor contract of 12 months or more are generally subject to compulsory social insurance, unless an exemption applies — such as certain intra-company transfers, employees who have reached retirement age when entering the contract, or cases covered differently by an international treaty.

This means your payslip should not simply show an arbitrary “insurance deduction.”

Check what you are actually paying and what your employer is contributing.

3️⃣ YOUR EMPLOYER CANNOT SIMPLY DEDUCT YOUR SALARY

Vietnamese labor law restricts salary deductions.

An employer cannot simply deduct money from your salary as punishment because you made a mistake or management is unhappy with you.

If money is deducted, ask:

“What is the legal basis for this deduction?”

4️⃣ PROBATION HAS LEGAL LIMITS

The maximum probation period depends on the position:

• Up to 180 days — certain enterprise management positions
• Up to 60 days — positions requiring college-level qualifications or higher
• Up to 30 days — intermediate-level/technical positions
• Up to 6 working days — other jobs

Probationary salary must generally be at least 85% of the offered salary.

5️⃣ YOU HAVE PAID ANNUAL LEAVE

After 12 months of employment, employees are generally entitled to at least 12 working days of annual leave for normal working conditions.

If your employment ends and you have unused annual leave, the employer generally has to pay for the unused days as required by law.

6️⃣ CHECK YOUR TAX STATUS

Foreign employees may be classified as tax residents or non-residents, and the calculation of PIT is different.

For 2026, don't rely on old online articles quoting the previous VND 11 million / VND 4.4 million family deductions.

Vietnam's personal income tax rules were updated for 2026, including changes to family deductions.

Your tax residency status can significantly affect how your salary is taxed.

7️⃣ EXPATS ARE NOT COVERED BY EVERY VIETNAMESE BENEFIT

Foreign employees should not assume that every benefit available to Vietnamese employees automatically applies to them.
For example, unemployment insurance is governed by its own statutory eligibility rules, while foreign employees are subject to a separate framework for compulsory social insurance.

Always check your specific status before assuming you are entitled — or not entitled — to a benefit.

8️⃣ MINIMUM WAGE ALSO MATTERS

Vietnam's regional minimum wage was updated from 1 January 2026 under Decree 293/2025/NĐ-CP.

The monthly minimum wages are currently:

Region I — VND 5.31 million
Region II — VND 4.73 million
Region III — VND 4.14 million
Region IV — VND 3.70 million

For most professional expats, the practical issue is usually not the minimum wage itself, but whether the salary stated in the contract, payroll and insurance records actually match what you agreed to.

9️⃣ BEFORE YOU LEAVE YOUR JOB, CHECK THESE 5 THINGS

Before signing a resignation or termination agreement, ask for:

✅ Final salary calculation
✅ Unused annual leave payment
✅ Social insurance records/confirmation
✅ PIT withholding documents
✅ Written confirmation of the employment termination and relevant work-permit/immigration procedures

Kindle Legal - Legal support for foreigners, investors & businesses in Vietnam
Whatsapp: +84765429917
[email protected]

27/09/2026

🚨 BEING PUSHED TO RESIGN IN VIETNAM? KNOW YOUR RIGHTS.

Your employer may never tell you, “You are fired.”

Instead, you may suddenly face:

• A new job you never agreed to
• Impossible targets or unfair performance reviews
• Important work being taken away
• Pressure to sign a resignation letter
• Threats about your visa, work permit or future employment

This is often called constructive dismissal.

Vietnamese labor law does not simply allow an employer to force an employee out because management wants them gone.

1️⃣ DON'T SIGN A RESIGNATION LETTER UNDER PRESSURE

If you are being pressured to resign, do not sign immediately.

Ask the employer to put its decision and legal basis in writing.

A resignation should reflect your genuine decision — not a document signed because you were threatened or cornered.

2️⃣ KEEP A PAPER TRAIL

If management starts creating a case against you:

📧 Keep emails
📂 Save your work and performance records
📅 Record important meetings and instructions
📋 Keep copies of your employment contract and company policies

If possible, communicate important matters in writing.

Your evidence can matter more than your employer's verbal explanation.

3️⃣ BE CAREFUL WITH “NEW JOB” ASSIGNMENTS

Vietnamese law allows an employer, in certain circumstances, to temporarily assign an employee to different work.

But this is not an unlimited right.

Article 29 of the Labor Code regulates temporary assignment to work different from the employment contract, including the 60-working-day limit in a year, subject to the statutory conditions.

For foreign employees, there is an additional issue:

Your work authorization must also be considered.

Vietnam's current foreign-worker regulations are governed by Decree 219/2025/ND-CP, effective from 7 August 2025.

So if your employer suddenly moves you from Editor → Sales, Teacher → Manager, or another substantially different role, don't assume you simply have to accept it.

4️⃣ “YOU ARE UNDERPERFORMING” IS NOT A MAGIC WORD

An employer may have the right to terminate an employee for legally established failure to perform the job.

But simply saying:

“Your performance is poor.”

does not automatically make a termination lawful.

The employer should be able to demonstrate the applicable performance standards, how they were communicated, and how your performance was assessed under the company's lawful procedures.

Ask for the KPI/performance criteria and assessment in writing.

5️⃣ DON'T PANIC ABOUT VISA OR WORK PERMIT THREATS

Your employment contract and your immigration/work authorization are related — but they are not the same legal issue.

If an employer says:

“Sign the resignation or we'll cancel everything.”

do not assume the statement is legally correct.

Get the situation reviewed before taking action.

WHAT SHOULD AN EXPAT DO?

If you believe you are being pushed out:

1. Don't sign anything immediately.
2. Request important instructions in writing.
3. Preserve your employment evidence.
4. Check your employment contract and work authorization.
5. Ask for the legal basis of any termination or reassignment.
6. Get legal advice before resigning or signing a settlement.

Legal information based on the current Vietnamese legal framework, including the Labor Code and Decree 219/2025/ND-CP.

Individual cases depend on the employment contract, work authorization, company regulations and specific facts. Please contact Kindle Legal Law Firm
Whatsapp: +84765429917
[email protected]

26/09/2026

26/09/2026

6 THINGS FOREIGN WORKERS SHOULD CHECK BEFORE SIGNING AN EMPLOYMENT CONTRACT IN VIETNAM
1. CHECK THE TYPE OF CONTRACT

Make sure you are signing an Employment Contract, not a Service Contract.

👉 The type of contract affects your labor rights, insurance and legal protection.

2. CHECK YOUR WORK PERMIT

Make sure your work permit or exemption status is valid and matches:

Employer
Job position
Workplace
Duration

⚠️ Your contract and work authorization should be consistent.

3. CHECK THE PROBATION & CONTRACT TERM

Check:

Probation period
Probation salary
Contract duration
Whether the contract term is consistent with your work authorization

💰 Probation salary should generally be at least 85% of the job salary.

4. CHECK THE EMPLOYER & WORKPLACE

Clearly identify:

WHO is your employer?
WHAT is your position?
WHERE will you work?
HOW LONG will you work there?

⚠️ Be careful with clauses allowing the company to freely transfer you to another location.

5. CHECK THE FULL SALARY PACKAGE

Don't look only at the headline salary.

Check:

Basic salary
Bonus & KPI
Allowances
Housing
Air tickets
Overtime pay
Tax
Insurance
Payment date

👉 Also clarify whether your salary is Gross or Net.

6. CHECK TERMINATION & EXIT TERMS

Before signing, understand:

Notice period
Termination conditions
Severance/other benefits, if applicable
Tax & insurance obligations
Repayment of visa, relocation or training costs, if any
⚠️ REMEMBER

Don't sign based on salary alone.

Before signing, check your:
EMPLOYMENT CONTRACT + WORK AUTHORIZATION + SALARY & BENEFITS + TERMINATION TERMS

Kindle Legal - Legal support for foreigners, investors & businesses in Vietnam
Whatsapp: +84765429917
[email protected]

23/09/2026

𝗟𝗔𝗧𝗘 𝗣𝗜𝗧 𝗗𝗘𝗖𝗟𝗔𝗥𝗔𝗧𝗜𝗢𝗡 𝗙𝗢𝗥 𝗥𝗘𝗔𝗟 𝗘𝗦𝗧𝗔𝗧𝗘 𝗧𝗥𝗔𝗡𝗦𝗔𝗖𝗧𝗜𝗢𝗡𝗦: 𝗪𝗛𝗔𝗧 𝗖𝗛𝗔𝗡𝗚𝗘𝗗 𝗜𝗡 𝟮𝟬𝟮𝟲?

From 1 July 2026, Decree 252/2026/ND-CP is valid.

One point that property owners, buyers and investors should pay particular attention to is the 10-day deadline for certain transactions involving future-forming housing and construction works.

𝟭. 𝗪𝗛𝗔𝗧 𝗧𝗥𝗔𝗡𝗦𝗔𝗖𝗧𝗜𝗢𝗡𝗦 𝗔𝗥𝗘 𝗪𝗘 𝗧𝗔𝗟𝗞𝗜𝗡𝗚 𝗔𝗕𝗢𝗨𝗧?

The rule concerns PIT arising from:

→ Transfer of real estate
→ Gift of real estate
→ Inheritance of real estate

But the filing deadline depends on the type and legal status of the property.

𝟮. 𝗧𝗛𝗘 𝟭𝟬-𝗗𝗔𝗬 𝗥𝗨𝗟𝗘: 𝗙𝗨𝗧𝗨𝗥𝗘-𝗙𝗢𝗥𝗠𝗜𝗡𝗚 𝗛𝗢𝗨𝗦𝗜𝗡𝗚

For houses or construction works formed in the future, the tax declaration must generally be submitted by:

the 10th day from the day following the date on which the transfer contract, or the legal document proving the right to inherit or receive the gift, takes effect.

This is important because the deadline is linked to the legal effectiveness of the transaction, not simply to when the property is eventually handed over or receives its Certificate.

𝟯. 𝗪𝗛𝗔𝗧 𝗔𝗕𝗢𝗨𝗧 𝗧𝗥𝗔𝗡𝗦𝗙𝗘𝗥𝗥𝗜𝗡𝗚 𝗧𝗛𝗘 𝗦𝗔𝗟𝗘 𝗖𝗢𝗡𝗧𝗥𝗔𝗖𝗧?

This is where many property buyers misunderstand the transaction.

A transfer of a contract for the purchase of future-forming housing is treated within the legal framework for future-forming housing transactions.

Importantly, the project may already have been substantially completed.

The key issue is not simply:

“Is the building already finished?”

The legal question is whether the contract for purchase of the future-forming housing is still being transferred and the conditions for transferring that contract are satisfied.

Under the applicable housing/business real-estate framework, a purchase contract may in certain circumstances be transferred before the application for the Certificate has been submitted.

𝟰. 𝗗𝗢𝗡’𝗧 𝗖𝗢𝗡𝗙𝗨𝗦𝗘 𝗧𝗛𝗘𝗦𝗘 𝗧𝗪𝗢 𝗦𝗜𝗧𝗨𝗔𝗧𝗜𝗢𝗡𝗦

𝗔. 𝗧𝗥𝗔𝗡𝗦𝗙𝗘𝗥 / 𝗚𝗜𝗙𝗧 / 𝗜𝗡𝗛𝗘𝗥𝗜𝗧𝗔𝗡𝗖𝗘

The taxpayer has a real-estate transaction giving rise to PIT.

𝗕. 𝗧𝗥𝗔𝗡𝗦𝗙𝗘𝗥 𝗢𝗙 𝗔 𝗣𝗨𝗥𝗖𝗛𝗔𝗦𝗘 𝗖𝗢𝗡𝗧𝗥𝗔𝗖𝗧

The subject being transferred may be the contractual rights under a purchase contract for future-forming housing, rather than a completed property with a Certificate.

These are legally different transactions and should not automatically be treated in the same way for tax filing purposes.

𝟱. 𝗪𝗛𝗔𝗧 𝗔𝗕𝗢𝗨𝗧 𝗧𝗛𝗘 𝗣𝗘𝗡𝗔𝗟𝗧𝗬?

An important distinction:

Decree 252/2026/ND-CP does not itself create a new administrative penalty specifically for this conduct.

The rules on administrative penalties for late tax filing are provided under the tax-penalty framework, including Decree 125/2020/ND-CP, as amended.

𝗧𝗔𝗫 𝗙𝗜𝗟𝗜𝗡𝗚 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 ≠ 𝗣𝗘𝗡𝗔𝗟𝗧𝗬 𝗥𝗨𝗟𝗘

Previously, the Ho Chi Minh City tax authorities did not impose penalties for the late declaration of Personal Income Tax (PIT) more than 10 days after the signing of transfer contracts, regarding the transfer, inheritance, or gifting of future-formed assets, or the transfer of apartment purchase contracts. However, since around mid-July 2016, the Ho Chi Minh City tax authorities have begun imposing administrative penalties for late PIT declarations.

Attention should be paid to this matter to avoid incurring unwanted fines.
---
Kindle Legal - Legal support for foreigners, investors & businesses in Vietnam
Whatsapp: +84765429917
[email protected]

23/09/2026

𝐅𝐎𝐑𝐄𝐈𝐆𝐍𝐄𝐑𝐒 𝐁𝐔𝐘𝐈𝐍𝐆 AN APARTMENT 𝐈𝐍 𝐕𝐈𝐄𝐓𝐍𝐀𝐌: 𝐃𝐎𝐍’𝐓 𝐌𝐈𝐒𝐒 𝐘𝐎𝐔𝐑 𝐓𝐀𝐗 𝐃𝐄𝐀𝐃𝐋𝐈𝐍𝐄

Foreigners generally cannot freely acquire land-use rights in Vietnam in the same way as Vietnamese citizens. For residential purposes, eligible foreign individuals may instead own apartments in eligible housing projects, subject to the statutory foreign-ownership quota and other conditions.

But buying an apartment also means dealing with financial obligations and payment deadlines.

And missing a deadline can create an additional liability.

━━━━━━━━━━━━━━━━━━

𝐈. 𝐍𝐎 𝐋𝐀𝐍𝐃 𝐎𝐖𝐍𝐄𝐑𝐒𝐇𝐈𝐏 — 𝐁𝐔𝐓 𝐀𝐏𝐀𝐑𝐓𝐌𝐄𝐍𝐓 𝐎𝐖𝐍𝐄𝐑𝐒𝐇𝐈𝐏 𝐂𝐀𝐍 𝐒𝐓𝐈𝐋𝐋 𝐂𝐑𝐄𝐀𝐓𝐄 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐀𝐋 𝐎𝐁𝐋𝐈𝐆𝐀𝐓𝐈𝐎𝐍𝐒

For an eligible foreign buyer purchasing an apartment, the transaction may involve obligations such as:

• Registration fee, where applicable
• Taxes arising from the transaction, depending on the parties and transaction structure
• Other land-related financial obligations where applicable
• Payment obligations arising during the certificate-registration process

The exact obligation depends on how the property is acquired and the legal status of the transaction.

𝐈𝐈. 𝐖𝐇𝐀𝐓 𝐈𝐅 𝐘𝐎𝐔 𝐏𝐀𝐘 𝐋𝐀𝐓𝐄?
This is where foreign buyers should be particularly careful.

Under the current tax-administration framework, late payment of an amount subject to late-payment interest can result in 0.03% per day being charged on the overdue amount, subject to statutory exceptions.

For example:
VND 500,000,000 × 0.03% × 30 days
= VND 4,500,000

The longer the delay, the greater the additional amount.

𝐈𝐈𝐈. 𝐍𝐎 𝐑𝐄𝐃 𝐁𝐎𝐎𝐊 𝐃𝐎𝐄𝐒 𝐍𝐎𝐓 𝐀𝐔𝐓𝐎𝐌𝐀𝐓𝐈𝐂𝐀𝐋𝐋𝐘 𝐌𝐄𝐀𝐍 𝐍𝐎 𝐏𝐀𝐘𝐌𝐄𝐍𝐓

A recent Government clarification is important:

Not having received the Certificate does not automatically suspend the obligation to pay amounts that are legally due.

Where the financial obligation has been determined and the statutory deadline has passed, late-payment consequences may arise. The Government has specifically emphasized that financial obligations must be fulfilled before issuance of the Certificate, except where the law permits the obligation to be recorded as debt.

𝐈𝐕. 𝐅𝐎𝐑𝐄𝐈𝐆𝐍 𝐀𝐏𝐀𝐑𝐓𝐌𝐄𝐍𝐓 𝐁𝐔𝐘𝐄𝐑𝐒: 𝟓 𝐓𝐇𝐈𝐍𝐆𝐒 𝐓𝐎 𝐂𝐇𝐄𝐂𝐊

Before assuming that your payment can wait, check:

1. What financial obligation has been assessed?
2. Who is legally responsible for payment?
3. What is the exact payment deadline?
4. Has any extension, exemption or debt-recording mechanism been granted?
5. Has late-payment interest already accrued?

𝐊𝐄𝐘 𝐏𝐎𝐈𝐍𝐓:
Buying an apartment in Vietnam is not simply about the purchase price.

Purchase → Financial obligations → Payment deadline → Certificate registration

Missing one step can create an unnecessary additional cost.

—
Kindle Legal
Legal Support for Foreigners, Investors & Businesses in Vietnam
WhatsApp: +84 765 429 917
[email protected]
kindlelegal.com

23/09/2026

𝐅𝐃𝐈 𝐄𝐍𝐓𝐄𝐑𝐏𝐑𝐈𝐒𝐄𝐒: 𝐂𝐨𝐦𝐩𝐚𝐧𝐲 𝐈𝐝𝐞𝐧𝐭𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐍𝐨 𝐋𝐨𝐧𝐠𝐞𝐫 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐬 𝐚 𝐓𝐞𝐦𝐩𝐨𝐫𝐚𝐫𝐲 𝐑𝐞𝐬𝐢𝐝𝐞𝐧𝐜𝐞 𝐂𝐚𝐫𝐝 – 𝐀 𝐃𝐍 𝐕𝐢𝐬𝐚 𝐈𝐬 𝐒𝐮𝐟𝐟𝐢𝐜𝐢𝐞𝐧𝐭

From 28 September 2026, Decree No. 320/2026/ND-CP amending Decree 69/2024 introduces a significant change for foreign individuals using Vietnam’s electronic identification system.

𝐈. 𝐖𝐇𝐀𝐓 𝐂𝐇𝐀𝐍𝐆𝐄𝐒?

Under the new framework, a foreigner who lawfully enters or resides in Vietnam may obtain an electronic identification account without the previous requirement of holding a temporary or permanent residence card.

The regulation also removes the distinction between different identification-account levels for foreigners.

The foreigner must still complete the required identification procedure and provide the required personal and biometric information.

𝐈𝐈. 𝐖𝐇𝐀𝐓 𝐓𝐇𝐈𝐒 𝐌𝐄𝐀𝐍𝐒 𝐅𝐎𝐑 𝐅𝐃𝐈 𝐂𝐎𝐌𝐏𝐀𝐍𝐈𝐄𝐒

Previously, some FDI enterprises encountered a practical “identity loop”:

TRC → Legal representative’s/ Owner individual identification → Company electronic identification → TRC

Regulations difficulty for a newly arrived foreign legal representative, and do not yet have a temporary residence card.

The new framework separates these issues more clearly:

Foreign Investor → Owner / Shareholder
Foreign Individual → Legal Representative, where permitted
Company → Organizational Electronic Identification

Therefore, a foreign legal representative does not need a TRC merely to overcome the previous electronic-identification barrier.

This can reduce the practical need to use a Vietnamese person simply to complete an initial electronic-identification procedure.

𝐈𝐈𝐈. 𝐃𝐎 𝐍𝐎𝐓 𝐂𝐎𝐍𝐅𝐔𝐒𝐄 𝐓𝐇𝐈𝐒 𝐖𝐈𝐓𝐇 “𝐍𝐎𝐌𝐈𝐍𝐄𝐄” 𝐎𝐖𝐍𝐄𝐑𝐒𝐇𝐈𝐏

Administrative assistance is different from ownership.

Changing a legal representative does not automatically transfer ownership. Likewise, appointing an authorized person to act on behalf of an investor does not make that person the owner.

A nominee ownership structure, where a Vietnamese person is registered as the owner while a foreign investor is the actual investor, is a separate legal issue—particularly where it is used to circumvent foreign ownership or market-access requirements.

—
Kindle Legal
Legal Support for Foreigners, Investors & Businesses in Vietnam
WhatsApp: +84 765 429 917
[email protected]