Business Environment in Vietnam (cont.4)

( 17/04/2017 - Lượt xem: 1775 )

7. Accounting & reporting
Accounting principles and requirements
Vietnam accounting standards are governed by the Law on Accounting which regulates general accounting principles, maintaining and closing the books, asset and liability valuation, profit and loss calculation, financial statements formats and auditing requirements. There are also requirements contained in the Commercial Law and decrees issued by the Ministry of Finance.
Vietnamese laws require yearly audited financial report applied to foreign invested capital company in Vietnam. The report must be certified by a local or international independent auditing company operating under the Law on Independent Audit.
Yearly, Foreign Invested capital company in Vietnam is required to submit periodically the following reports to Tax, Licensing, Statistical authorities:
  • Yearly audited financial report
  • Quarterly VAT report
  • Quarterly/yearly personal income report (for employee of the company).
ANNEX I: State Organization structure
  • State President: TRAN DAI QUANG
Date of birth: 12.10.1956
Education: People's Police University
President of National Assembly: NGUYEN THI KIM NGANDate of birthe: 12.04.1954
Education: Bank and Finance

Prime Minister: NGUYEN XUAN PHUCDate of birth: 20 July 1954
Education: National Economic University

Deputy Prime Minister: PHAM BINH MINHDate of birth: 26/3/1959
Education: MA in Foreign Affairs

Deputy Prime Minister: TRUONG HOA BINHDate of birth: 13/4/1955
Education: MA in Law

Deputy Prime Minister: VUONG DINH HUEDate of birth: 15/3/1957
Education: PhD in Economics  

Deputy Prime Minister: VU DUC DAMDate of birth: 3/2/1963
Education: PhD in Economics
Deputy Prime Minister: TRINH DINH DUNGDate of birth: 25/8/1956
Education: MA in Economics 
  • Minister of Agriculture and Rural Development:             Cao Duc PHAT (Mr.), Yb 1956
  • Minister of Construction:                                             Pham Hong HA (Mr.), Yb 1958
  • Minister of Culture, Sports and Tourism:                     Nguyen Ngoc THIEN (Mr.), Yb 1959
  • Minister of Education and Training:                            Phung Xuan NHA (Mr.), Yb 1963
  • Minister of Finance:                                                     Dinh Tien DUNG (Mr.), Yb 1961
  • Minister of Foreign Affairs:                                         Pham Binh MINH (Mr.), Yb 1964
  • Minister of Home Affairs:                                           Le Vinh TAN (Mr.), Yb 1958
  • Minister of Industry and Trade:                                   Tran Tuan ANH (Mr.), Yb 1964
  • Minister of Information and Communications:               Truong Minh TUAN (Mr.), Yb 1960
  • Minister of Justice:                                                     Le Thanh LONG (Mr.), Yb 1963
  • Minister of Labor, War Invalids and Social Welfare:      Dao Ngoc DUNG (Mrs.), Yb 1962
  • Minister of National Defense:                                     Ngo Xuan LICH (Mr.), Yb 1954
  • Minister of Natural Resources and Environment:          Tran Hong Ha (Mr.), Yb 1963
  • Minister of Planning and Investment:                          Nguyen Chi DUNG (Mr.), Yb 1960
  • Minister of Public Health Nguyen:                              Nguyen Thi Kim TIEN (Mrs.), Yb 1959
  • Minister of Public Security:                                       To LAM (Mr.) , Yb 1957
  • Minister of Science and Technology:                          Chu Ngoc ANH (Mr.), Yb 1965
  • Minister of Transport:                                                Truong Quang NGHIA (Mr.), Yb 1958
  • Chairman, Government Inspectorate:                          Phan Van SAU (Mr.), Yb 1959
  • Chairman, Office of the Government:                          Mai Tien DUNG (Mr.), Yb 1959
  • Chairman, State Ethnic Minorities Committee:            Do Van CHIEN (Mr.), Yb 1962
  • Governor, State Bank:                                               Le Minh HUNG (Mr.), Yb 1970

(Issued with Decree 118-2015-ND-CP of the Government dated 12 November 2015)
I. High-technology, information technology and supporting industry
1. Application of high technologies on the list of high technologies prioritized for development investment under the Prime Minister’s decisions.
2. Manufacture of products on the list of hi-tech products encouraged for development under the Prime Minister’s decisions.
3. Manufacture of supporting industry products under the Prime Minister’s decisions.
4. Hi-tech incubation and hi-tech enterprise incubation; venture investment in hi-tech development; hi-tech application, research and development in accordance with the law on high technologies; manufacture of biotech products.
5. Production of software products, digital content products, key information technology products, provision of software services, information security incident response and information security protection services in accordance with the law on information technology.
6. Production of renewable energy, clean energy and production of energy from waste.
7. Manufacture of composite materials, light construction materials, precious and rare materials.
II. Agriculture
8. Forest planting, tendering, nurturing, protection and development.
9. Rearing, growing, processing and preservation of agricultural, forest and aquatic products;
10. Production, propagation and creation of plant varieties, animal breeds, forest plant varieties and aquatic animal breeds.
11. Salt production, mining and refining.
12. Offshore fishing using advanced fishing methods and gears; fishing logistic services; construction of fishing ship building facilities and building of fishing ships.
13. Rescue services at sea.
III. Environmental protection, infrastructure construction
14. Centralized collection, disposal, recycling and reuse of waste.
15. Building and commercial operation of infrastructure of industrial parks, export processing zones, hi-tech parks and functional quarters of economic zones.
16. Investment in water plants, power plants, water supply and drainage systems, bridges, roads, railways; airports, seaports, river ports; airfields, terminals and other especially important infrastructure facilities
under the Prime Minister’s decisions.
17. Development of mass transit in urban areas.
18. Construction, management and commercial operation of rural marketplaces.
IV. Culture, social affairs, sports and health
19. Construction of social houses and resettlement houses.
20. Investment in epidemic prevention and control facilities.
21. Scientific research in pharmaceutical production technologies and biotechnologies for production of new medicines.
22. Production of pharmaceutical materials and primary medicines, essential medicines, medicines for prevention and treatment of social diseases, vaccines, medical bio-products, herbal medicines, traditional medicines, medicines of which patents or other related monopolies are expiring soon; application of advanced technologies and biotechnologies to produce curative medicines for humans according to international GMP standards; production of packages in direct contact with medicines.
23. Investment in methadone plants.
24. Investment in and commercial operation of high-achievement sports training centers, sports training centers for people with disabilities; construction of sports establishments with training and competition facilities and equipment for organization of international tournaments; and professional sports training and competition establishments.
25. Investment in and commercial operation of geriatric and psychiatric centers, centers for treatment of Agent Orange victims; nursing homes for elderly people, people with disabilities, orphans, and street children.
26. Investment in and commercial operation of medical treatmenteducation-social labor centers; drug and tobacco addiction treatment establishments; HIV/AIDS treatment establishments.
27. Investment in and commercial operation of national museums, national cultural houses; national dance, music and song troupes; theaters, film studios, and film production and film printing and development establishments; fine arts and photography exhibition halls; production, manufacture and repair of traditional musical instruments; maintenance and conservation of museums, national cultural houses and arts and culture schools; establishments and craft villages for introduction and development of traditional crafts.
I. Science and technology, electronics, mechanical engineering, production of materials and information technology
1. Manufacture of products on the list of key mechanical products under the Prime Minister’s decisions.
2. Investment in research and development (R&D) activities.
3. Manufacture of steel billets from iron ores, high-class steel and alloys.
4. Manufacture of coke and activated charcoal.
5. Manufacture of energy-efficient products.
6. Manufacture of petrochemicals, pharmachemicals, basic chemicals, and plastic and rubber technical components.
7. Manufacture of products with an added value of 30% or more (as guided by the Ministry of Planning and Investment).
8. Manufacture of automobiles and spare parts; shipbuilding.
9. Manufacture of electronic accessories and components and detail assemblies outside List A of this Appendix.
10. Manufacture of machine tools, machinery, equipment, spare parts for agricultural and forestry production, aquaculture, salt making, food processing machinery and irrigation equipment outside list A of this Appendix.
11. Production of asbestos substitutes.
II. Agriculture
12. Rearing, growing, harvest and processing of pharmaceutical materials; protection and conservation of genetic resources and precious, rare and endemic species used as pharmaceutical materials.
13. Production and refining of feeds for cattle, poultry and aquatic animals.
14. Provision of scientific and technical services for cultivation, husbandry, aquaculture, plant and livestock protection.
15. Building, renovation and upgrading of slaughterhouses; industrial-scale preservation and processing of poultry and cattle.
16. Building and development of centralized material zones for processing industries.
17. Exploitation of aquatic resources.
III. Environmental protection, infrastructure construction
18. Building and development of infrastructure of industrial complexes.
19. Building of apartment buildings for workers in industrial parks, export processing zones, hi-tech parks, economic zones; building of condominiums for students and houses for social policy beneficiaries; investment in construction of functional urban centers (including preschools, schools and hospitals) for workers.
20. Response to oil spills, mountain, dike, riverbank, coastal, dam and reservoir erosion and other environmental incidents; application of technologies to reduce ozone layer-depleting greenhouse gas emissions.
21. Investment in and commercial operation of goods fair and exhibition centers, logistic centers, warehouses, supermarkets and trade centers.
IV. Education, culture, social affairs, sports and health care
22. Investment in and commercial operation of infrastructures for education and training establishments; investment in the development of non-public education and training establishments of pre-school education; general education and vocational education.
23. Manufacture of medical equipment and devices, construction of warehouses for preservation of pharmaceutical products, reserves of curative medicines for humans in response to natural disasters, calamities and dangerous epidemics.
24. Manufacture of pesticides and insecticides and pesticide and insecticide materials; and preventive and curative medicines for livestock and aquatic animals.
25. Investment in laboratories to conduct bio-test and bioavailability assessment of drugs; pharmaceutical establishments meeting good practice standards for drug manufacturing, preservation, testing, and clinical trial.
26. Investment in research to prove scientific grounds of traditional medicine recipes, and formulation of standards for testing eastern and traditional medicine recipes.
27. Investment in and commercial operation of physical training and sports centers; training facilities and physical training and sports clubs, stadiums and swimming pools; establishments for production, manufacture and repair of equipment, supplies and equipment for physical training and sports.
28. Investment in and commercial operation of public libraries and cinemas.
29. Investment in construction of cemeteries and crematoria and electric crematoria.
V. Others sectors
30. Operation of people’s credit funds and microfinance institutions.

(Issued with Decree 118/2015/ND-CP of the Government dated 12 November 2015)
No. Province/City/Area Geographical areas with specially difficult socio-economic conditions Geographical areas with difficult socio-economic conditions
Bac Kan All districts and towns and
Bac Kan city
Cao Bang All districts and
Cao Bang city
Ha Giang All districts and Ha Giang city  
Lai Chau All districts and Lai Chau city  
Son La All districts and Son La city  
Dien Bien All districts and towns and Dien Bien city  
Lao Cai All districts Lao Cai city
Tuyen Quang Na Hang, Chiem Hoa and
Lam Binh districts
Ham Yen, Son Duong and Yen Son districts and Tuyen Quang city
Bac Giang Son Dong district Luc Ngan, Luc Nam, Yen The and Hiep Hoa Districts
Hoa Binh Da Bac and Mai Chau

Kim Boi, Ky Son, Luong Son, Lac Thuy, Tan Lac, Cao Phong, Lac Son and Yen Thuy districts
Lang Son

Binh Gia, Dinh Lap, Cao Loc, Loc Binh, Trang Dinh, Van Lang, Van Quan and Bac Son districts Chi Lang and Huu
Lung districts
Phu Tho Thanh Son, Tan Son and Yen Lap districts Doan Hung, Ha Hoa, Phu Ninh, Thanh Ba, Tam Nong, Thanh Thuy and Cam Khe districts
Thai Nguyen

Vo Nhai, Dinh Hoa, Dai Tu, Phu Luong and Dong Hy districts Pho Yen and Phu Binh districts
Yen Bai

Luc Yen, Mu Cang Chai and
Tram Tau districts
Tran Yen, Van Chan, Van Yen and Yen Binh districts, and Nghia Lo town
Quang Ninh

Ba Che and Binh Lieu districts, Co To island district, and islands in the province Van Don, Tien Yen, Hai Ha, Dam Ha districts
Hai Phong Bach Long Vi and Cat Hai island districts  
Ha Nam   Ly Nhan, Thanh Liem and Binh Luc districts
Nam Dinh   Giao Thuy, Xuan Truong, Hai Hau and Nghia Hung Districts
Thai Binh   Thai Thuy and Tien Hai districts
Ninh Binh

  Nho Quan, Gia Vien, Kim Son, Tam Diep and Yen Mo districts
Thanh Hoa

Muong Lat, Quan Hoa, Quan Son, Ba Thuoc, Lang Chanh, Thuong Xuan, Cam
Thuy, Ngoc Lac, Nhu Thanh and Nhu Xuan districts
Thach Thanh and Nong Cong districts
Nghe An

Ky Son, Tuong Duong, Con Cuong, Que Phong, Quy Hop, Quy Chau and Anh Son districts Tan Ky, Nghia Dan and Thanh Chuong districts, and Thai Hoa town
Ha Tinh

Huong Khe, Huong Son, Vu Quang, Loc Ha and Ky Anh districts Duc Tho, Nghi Xuan,Thach Ha, Cam Xuyen and Can Loc districts
Quang Binh

Tuyen Hoa, Minh Hoa and Bo Trach districts Other districts and Ba Don town
Quang Tri

Huong Hoa and Da Krong districts, Con Co island district, and islands in the province Other districts
Thua Thien Hue A Luoi and Nam Dong districts Phong Dien, Quang Dien, Phu Loc and Phu Vang districts, and Huong Tra town
Da Nang Hoang Sa island district  
Quang Nam Dong Giang, Tay Giang, Nam Giang, Phuoc Son, Bac Tra My, Nam Tra My, Hiep Duc, Tien Phuoc, Nui Thanh, Nong Son and Thang Binh districts, and Cu Lao Cham island Dai Loc, Que Son, Phu Ninh and Duy Xuyen districts
Quang Ngai

Ba To, Tra Bong, Son Tay, Son Ha, Minh Long, Binh Son, Tay Tra and Son Tinh
districts, and Ly Son island district
Nghia Hanh district
Binh Dinh

An Lao, Vinh Thanh, Van Canh, Phu Cat, Tay Son, Hoai An and Phu My districts Tuy Phuoc district
Phu Yen

Song Hinh, Dong Xuan, Son Hoa, Phu Hoa and Tay Hoa districts Song Cau town, and Dong Hoa and Tuy An districts
Khanh Hoa

Khanh Vinh and Khanh Son districts, Truong Sa island district, and islands in the province Van Ninh, Dien Khanh and Cam Lam districts, Ninh Hoa town, and Cam Ranh city
Ninh Thuan All districts Phan Rang-Thap Cham city
Binh Thuan Phu Quy district Bac Binh, Tuy Phong, Duc Linh, Tanh Linh, Ham Thuan Bac, Ham Thuan Nam and Ham Tan districts
Dak Lak All districts and Buon Ho town Buon Ma Thuot city
Gia Lai All districts and towns Pleiku city
Kon Tum All districts and Kon Tum city  
Dak Nong All districts and Gia Nghia town  
Lam Dong All districts Bao Loc city
Ba Ria- Vung Tau

Con Dao district

Tan Thanh, Chau Duc and Xuyen Moc districts
Tay Ninh Tan Bien, Tan Chau, Chau Thanh and Ben Cau districts Other districts
Binh Phuoc

Loc Ninh, Bu Dang, Bu Dop, Bu Gia Map and Phu Rieng districts Dong Phu, Chon Thanh and Hon Quan districts, and Binh Long and Phuoc Long towns
Long An

Duc Hue, Moc Hoa, Vinh
Hung and Tan Hung districts
Kien Tuong town, and Tan Thanh, Duc Hoa and Thanh Hoa districts
Tien Giang

Tan Phuoc and Tan Phu Dong districts Go Cong Dong and Go Cong Tay districts
Ben Tre Thanh Phu, Ba Tri and Binh Dai districts Other districts
Tra Vinh Chau Thanh and Tra Cu districts

Cau Ngang, Cau Ke and Tieu Can
districts, and Tra Vinh city
Dong Thap Hong Ngu, Tan Hong, Tam Nong and Thap Muoi districts, and Hong Ngu town Other districts
Vinh Long

  Tra On, Binh Tan, Vung Liem, Mang Thit and Tam Binh districts
Soc Trang All districts and Vinh Chau and Nga Nam towns Soc Trang city
Hau Giang All districts and Nga Bay town Vi Thanh city
An Giang

An Phu, Tri Ton, Thoai Son and Tinh Bien districts, and Tau Chau town Chau Doc city and other districts
Bac Lieu All districts and towns Bac Lieu city
Ca Mau All districts and islands in the province Ca Mau city
Kien Giang

All districts and islands in the province, and Ha Tien town Rach Gia city
  Economic zones and hi-tech parks (including centralized information technology zones established under the Government’s regulations)

Industrial parks and export-processing zones established
under the Government’s regulations
Hi-tech zones and economic zones entitled to preference under establishment decisions of the Prime Minister of the Government Industrial zones established under the decisions of the Prime Minister of the Government.

(Issued with Law on Investment No.67/2014/QH13 November 26, 2014)
1 Seal production
2 Combat gear trading (including repair)
3 Firecracker trading
4 Pawnshop services
5 Massage services
6 Trading of warning devices of emergency vehicles
7 Security services
8 Paint gun services
9 Lawyer’s practice
10 Notary’s practice
11 Judicial assessment in the fields of finance, banking, construction, antiques, relics, copyrights.
12 Auctioneering services
13 Arbitration services
14 Bailiff’s practice
15 Asset liquidator’s practice
16 Accounting services
17 Audit services
18 Tax agent services
19 Customs brokerage services
20 Duty-free goods trading
21 Bonded warehouse services
22 Domestic LCL consolidation services
23 Gathering services and customs inspection services inside and outside border checkpoint areas
24 Securities trading
25 Securities registration, depository, offsetting, and liquidation services by Vietnam Securities Depository/organizations trading in listed securities and other securities.
26 Insurance
27 Reinsurance  
28 Insurance brokerage
29 Insurance agency
30 Insurance agency training services
31 Price verification services
32 Consulting services serving company values for equitization
33 Lottery business
34 Electronic games of chance for foreigners
35 Debt collection services
36 Debt trading services
37 Credit rating services
38 Casino business
39 Betting business
40 Voluntary pension fund management services
41 Oil and gas trading
42 Gas trading
43 Commercial assessment services
44 Industrial explosive trading (including destruction thereof)
45 Explosive precursor trading
46 Business operations using industrial explosives and explosive precursor
47 Blasting services
48 Trading in chemicals except banned chemicals according to Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction
49 Inorganic fertilizer trading
50 Alcohol trading
51 Trading in tobacco products, tobacco materials, machinery and equipment serving tobacco industry
52 Commodity exchange operation
53 Electricity generation, transmission, distribution, wholesaling, retailing, import, and consultancy
54 Trading in foods under the management of the Ministry of Industry and Trade
55 Rice export
56 Temporary import for re-export of goods subject to special excise tax
57 Temporary import for re-export of frozen food
58 Temporary import for re-export of goods on the List of used goods
59 Franchising
60 Coal trading
61 Logistics services
62 Mineral trading
63 Industrial precursor trading
64 Goods trading and activities directly related goods trading of foreign investors
65 Electronic commerce activities
66 Petroleum activities
67 Assessment of conformity of pneumatic tools, industrial lifting devices, chemicals, industrial explosives, equipment serving mineral and petroleum extraction; except for equipment and instruments serving extraction at sea
68 Vocational training
69 Association with foreign vocational training institutions and foreign-invested vocational training institutions in vocational training at intermediate and college levels
70 Fire safety and firefighting services
71 Occupational skill assessment services
72 Quality assessment of joint vocational programs with foreign vocational training institutions and foreign-invested vocational training institutions in Vietnam.
73 Occupational safety assessment services with regard to machinery and supplies with strict occupational safety requirements
74 Occupational safety and occupational hygiene training services
75 Employment agency services
76 Overseas employment services
77 Voluntary drug rehabilitation services
78 Conformity declaration and certification services
79 Outsourcing services
80 Road transport services
81 Car warranty and maintenance services
82 Motor vehicle inspection services
83 Driving school services
84 Traffic safety inspector training services
85 Driving test services
86 Traffic safety inspection services
87 Waterway transport services
88 Building, modifying, repairing inland watercraft
89 Provision of training for crewmembers and operators of inland watercraft
90 Ship transport, shipping agency services
91 Multi-level marketing business
92 Ship towing services
93 Importing, dismantling used sea-going ship
94 Sea-going ship building, modification, repair services
95 Sea port operation
96 Air transport business
97 Design, production, maintenance, testing of aircraft, aircraft engines, propellers, and equipment thereof in Vietnam
98 Airport operation
99 Aviation services at airports
100 Air navigation services
101 Flight crew training services
102 Rail transport business
103 Rail infrastructure business
104 Rail transport business
105 Multimodal transport business
106 Transport of dangerous goods using road or waterway vehicles
107 Pipeline transport servicse
108 Maritime navigation services
109 Real estate trading
110 Provision of training in real estate brokerage, real estate valuation, and operation of real estate exchanges
111 Provision of training in apartment building management and operation
112 Provision of training in construction project management
113 Project management consultancy services
114 Construction survey services
115 Construction design assessment services
116 Construction supervision services
117 Construction services
118 Investment project planning and assessment services
119 Foreign investors’ construction
120 Project management consultancy services
121 Construction work conformity assessment and certification services
122 Lighting and greenery system operation services
123 Shared infrastructure operation services
124 Construction planning development services
125 Urban planning development services provided by foreign entities
126 Trading in white asbestos of Serpentine group
127 Postal services
128 Telecommunications services
129 Import of radio transmitters and transceivers
130 Digital signature authentication services
131 Establishment and operation of publishers
132 Printing services
133 Publication release services
134 Social network services
135 Online games business
136 Pay radio/television services
137 News website development services
138 Processing, recycling, repair, refurbishment of used IT products on the list of used IT products banned from import for foreign partners
139 Pay-per-view television services
140 Provision of information and IT services on mobile network or the Internet
141 Trading in mobile phone jammers
142 Provision of information security products and services
143 Operation of higher education institutions
144 Operation of foreign-capitalized educational institutions, representative offices of foreign educational institutions in Vietnam, branches of foreign-capitalized educational institutions
145 Operation of continuing education institution
146 Operation of students’ education centers
147 Operation of compulsory education institutions
148 Vocational training
149 Operation of specialized schools
150 Operation of preschool education institutions
151 Educational cooperation with foreign partners
152 Extra classes
153 Fishing
154 Trading in fishing instruments
155 Fish trading
156 Trading in aquatic feed
157 Trading in biological preparations, microorganisms, chemicals, environmental remediation agents serving aquaculture
158 Aquatic breed testing services
159 Aquatic feed testing services
160 Breeding, raising, propagating  wild animals and plans according to CITES Appendix
161 Breeding, raising, propagating endangered or rare wild animals and palns according to CITES Appendix
162 Breeding, raising normal wild animals
163 Export, import, re-export, transit wild specimens according to CITES Appendix
164 Export, import, re-export bred, raised, propagated specimens according to CITES Appendix
165 Pesticide trading
166 Processing items required to undergo plant quarantine
167 Pesticide testing services
168 Plant protection services
169 Trading in veterinary medicines, biological preparations, vaccines, microorganisms, chemicals serving veterinary medicine
170 Veterinary services
171 Animal surgery, animal testing services
172 Vaccination, diagnosis, prescription, treatment, and healthcare services for animals
173 Trading in veterinary medicines, biological preparations, vaccines, microorganisms, chemicals serving veterinary medicine
174 Concentrated breeding, breed production services; slaughtering; quarantine of animals and products thereof; production of animal-derived materials for animal feed production; preparing, processing, preserving animals and products thereof; trading in animal products; preparing, processing, packaging, preserving animal products
175 Trading in foods under the management of the Ministry of Agriculture and Rural Development
176 Trading, testing organic fertilizers
177 Trading in plant varieties, animal breeds
178 Manufacture of animal feeds
179 Import of animal feeds
180 Exporting, importing rare, endangered terrestrial wild animals and plants according to CITES Appendix
181 Trading in forest plants, animals restricted from trading
182 Trading in ornamental plants, shade trees, ancient trees from Vietnam’s natural forests
183 Trading in firewood from timber or from Vietnam’s natural forests
184 Trading in sperms, embryos, eggs, and lavas
185 Trading in biological preparations, microorganisms, chemicals, environmental remediation agents serving aquaculture
186 Testing biological preparations, microorganisms, chemicals, environmental remediation agents serving aquaculture
187 Trading in genetically modified food
188 Provision of training in bidding
189 Bidding agency services
190 Project assessment consultancy services
191 Provision of training in project assessment
192 Medical examination and treatment services
193 HIV testing services
194 Tissue bank services
195 Childbirth assistance, sperm preservation, embryo preservation services
196 Medicine trading
197 Medicine testing services
198 Cosmetics production
199 Infectious microorganism testing services
200 Vaccination services
201 Trading in medical and household anti-insect and antibacterial chemicals
202 Opioid replacement therapy services
203 Trading in foods under the management of the Ministry of Health
204 Plastic surgery services
205 Surrogacy services
206 Bioavailability and bioequivalence assessment services
207 Clinical trial of medicines
208 Trading in medical equipment
209 Medical equipment classification
210 Medical equipment testing services
211 Industrial property verification services
212 Radiological work services
213 Atomic energy application ancillary services
214 Export, import, and transport of radioactive materials
215 Technological conformity assessment services
216 Inspection, calibration, testing of measuring instruments and measurement standards
217 Motorcycle helmet trading
218 Technology assessment, valuation, and examination services
219 Intellectual property representation services
220 Film production
221 Antique examination services
222 Monument protection or renovation project planning, execution, supervision services
223 Karaoke, dance club business
224 Travel services
225 Sports business
226 Art performance, fashion show, beauty contest, model contest services
227 Trading in audio and video recordings of art performances
228 Festival organization services
229 Trading in art or photography works
230 Accommodation services
231 Advertising services
232 Trading in relics, antiques, national treasures
233 Museum services
234 Electronic games business (except for electronic casino games for foreigners and online electronic casino games)
235 Export of relics, antiques other than those under the ownership of the state, political organizations, socio-political organizations; import of cultural commodities under the management of the Ministry of Culture, Sports and Tourism
236 Verification of copyright and relevant rights
237 Land survey and assessment services
238 Land planning services
239 IT infrastructure and software infrastructure development services
240 Land database development services
241 Land pricing services
242 Land use right auction services
243 Geodesy and cartography services
244 Underground water drilling services
245 Underground water survey services
246 Water supply, processing, and extraction services
247 Underground water drilling services
248 Mineral exploration services
249 Mineral extraction
250 Harmful waste management services
251 Scrap material import
252 Environmental monitoring services
253 Strategic environment assessment, environmental impact assessment, environmental protection scheme consultancy services
254 Trading in biological preparations
255 Collection, transport, processing of refuse
256 Business operation of commercial banks
257 Business operation of non-bank credit institutions
258 Business operation of cooperatives, people's credit funds, microfinance institutions
259 Provision of payment services
260 Credit information service provision
261 Foreign exchange activities
262 Trading in gold bullion
263 Manufacture of gold bullion, export raw gold and import raw gold for manufacture of gold bullion
264 Manufacture of gold jewellery
265 Import of commodities under the management of the State bank (money vault door)
266 Money printing, molding
267 Trading in military clothing and equipment of the armed forces, military weapons, technologies, devices, vehicles for the military and police; parts, components, supplies, specialized equipment, and technologies for manufacture thereof
(Issued with Law on Investment No.67/2014/QH13 November 26, 2014)
a/ Trade in narcotic substances prescribed in Appendix 1 to Law on Investment No.67/2014/QH13;
b/ Trade in chemicals and minerals prescribed in Appendix 2 to Law on Investment No.67/2014/QH13;
c/ Trade in specimens of wild fauna and flora species prescribed in Appendix I to the Convention on International Trade on Endangered Speciesof Wild Fauna and Flora; natural specimens of endangered, rare and precious wild fauna and flora species of Group I in Law on Investment No.67/2014/QH13;
d/ Prostitution;
đ/ Trafficking in humans or human tissues and organs;
e/ Business activities related to human cloning.

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