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July 2, 2025

Vietnam Provides Guidance on New Addresses Following Administrative Boundary Changes

As of July 1, 2025, all companies in Vietnam have new addresses. The country’s administrative map has been redrawn and relabeled as part of an ambitious government restructuring, and every address in the country has been modified to at least a small degree due to provinces merging, the district level of local government being eliminated, and the surviving administrative divisions being reconfigured and renamed.

Companies operating in Vietnam should note the guidance below regarding their obligations.

Business Registration

Guidance issued by Vietnam’s Ministry of Finance under Official Letter No. 4370/BTC-DNTN dated April 5, 2025, regarding business registration in the event of changes to administrative boundaries, provides the following principles:

  • Enterprises may continue to use their existing Enterprise Registration Certificates even when administrative boundaries have changed.
  • There is no requirement to register a change of address solely due to these changes.
  • Enterprises may choose to update their registered addresses either when submitting applications for other business registration changes or at their own discretion.

Tax-Related Matters

The Tax Department of the Ministry of Finance and Regional Tax Sub-Departments have further issued the following guidance on tax-related matters:

  • The tax authorities will issue notifications regarding the update of taxpayers’ addresses according to the new administrative boundaries. These notifications will also include information on the directly managing tax authority. The notifications will be communicated via the taxpayer’s electronic tax transaction account, or the taxpayer’s email address through the legal representative’s eTax Mobile application.
  • These notifications will serve as a basis for taxpayers to explain to relevant authorities or clarify to customers in cases where the address shown on the invoice is the address updated by the tax authority according to the new administrative boundaries, but the information on the Enterprise Registration Certificate still shows the address according to the old administrative boundaries.

Summary

Given the above, it is not mandatory for companies to update their registered addresses on their business licenses due to changes in administrative boundaries. Regardless, for prudence, they should proceed with updating their registered addresses as soon as practicable to ensure consistency across all legal, tax, and business documentation.

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Tilleke & Gibbins contributed the Vietnam chapter of Foreign Investment Review 2024, a recently published global guide to the legal and regulatory environment for foreign investment in 27 jurisdictions worldwide. Published and distributed by Lexology Panoramic, the guide discusses law and policy on oversight of foreign investment, regulatory frameworks, procedural requirements, and other important stipulations for foreign investors. The Vietnam chapter covers the following topics: Law and Policy: Government policies and practices, main laws and their scope of application (including details on investment promotional measures), definitions, rules for state-owned enterprises and sovereign wealth funds, relevant authorities and oversight, and national interest provisions. Procedure: Jurisdictional thresholds, national interest clearance, securing approval, the review process for competition clearance and associated penalties, involvement of authorities, facilitation of clearance, and post-closing regulatory powers. Substantive assessment: Substantive tests for clearance, authorities’ consultation with other countries and other relevant parties, transactional prohibitions and objections, mitigating arrangements and challenges to a decision, and protection of confidential information. Recent cases, updates, and trends: Relevant recent case law, key recent and ongoing developments. A PDF of the Vietnam chapter can be accessed through the button below. Tilleke & Gibbins also contributed the Cambodia, Laos, and Myanmar chapters to Foreign Investment Review 2024. Readers can also gain 30 days of complementary access to the full Foreign Investment Review 2024 guide and the rest of Lexology Panoramic’s varied offerings through this link.
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