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In the context of the current legal framework on beneficial owners of enterprises, lawyers and law-practicing organizations can not only support businesses in implementing beneficial owners-related compliance obligations, but also fulfill their own responsibilities under the laws on anti-money laundering.

On June 14, 2025, the National Assembly passed the Law on Corporate Income Tax 67/2025/QH15 (CIT Law 2025), effective from October 1, 2025 and applicable from the CIT period of 2025. The CIT Law 2025 is developed and promulgated to institutionalize the policies and orientations of the Party and the State on reforming the tax policy system; overcome shortcomings and challenges in the implementation of CIT regulations in the past; ensure consistency and uniformity among domestic legal regulations and in line with the global trend of CIT reform, as well as inherit current CIT regulations that have been proven in practice to have a positive impact on the socio-economic situation.