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Vietnam

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In brief On 11 May 2021, the Supreme People’s Court (SPC) issued Official Letter No. 125/TANDTC-VP to instruct lower courts on the continued prevention of the COVID-19 outbreak (“OL 125”). Later, on 26 May 2021, the SPC issued Official Letter No. 155/TANDTC-VP on the continued prevention of the COVID-19 outbreak at the SPC (“OL 155”). Below is a summary of key instructions from the SPC that may affect parties to lawsuits. 1. Temporary suspension of…

Following a recent increase in the number of applications to the courts by business entities against tax and customs authorities, tax and customs litigation is a new and rising trend in Vietnam. Most, if not all, of these applications have been initiated by businesses challenging the decisions of tax and customs authorities in regards to determining tax liabilities or imposing enforcement measures, such as freezing a business’ bank account. Under Vietnamese law, decisions such as…