The amended and supplemented Law on Enterprises (Law No. 76/2025/QH15) was promulgated by the National Assembly on June 17, 2025, and took effect on July 1, 2025. The Law introduces several significant new provisions, including regulations related to the beneficial owner of an enterprise.
Based on the provisions of the 2025 amended Law on Enterprises, Decree No. 168/2025/NĐ-CP provides detailed guidance on matters concerning the concept of a beneficial owner, as well as the declaration and notification of information on an enterprise’s beneficial owner and the information used to determine such ownership.
To provide a clearer understanding, we are pleased to introduce to readers the “Guidelines for Implementing Regulations on Beneficial Ownership”, a new and particularly important content added to the amended and supplemented Law on Enterprises 2025.
This guidance document was compiled by the Department of Private Enterprise and Collective Economy Development with the aim of assisting provincial business registration authorities and enterprises in implementing the provisions on beneficial ownership under the 2025 amended and supplemented Law on Enterprises.
Some of the main contents of the handbook include:
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General guidance related to enterprises subject to declaration requirements and the procedures for declaration.
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Notification on the addition of information regarding the beneficial owner of an enterprise and the information used to identify the beneficial owner, applicable from July 1, 2025, for enterprises established before July 1, 2025.
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Implementation procedures during the establishment and operation of single-member limited liability companies, multi-member limited liability companies, joint stock companies, and partnerships.
Below is the guidance document on Beneficial Ownership, compiled and published by the Department of Private Enterprise and Collective Economy Development.
For detailed consultation, please contact:
Ta Pha Law Firm (TAPHALAW)
No. 07 Nguyen Van Troi Street, Phu Nhuan Ward, Ho Chi Minh City
Hotline: 028 3995 9545 / 0972 633 633
Website: taphalaw.com
Fanpage: Taphalaw
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