Pham & Associates Consulting Company

Pham & Associates Consulting Company Our success is originated from your valued company’s developments

Within the organizational structure of a single-member limited liability company, the owner is an individual or organiza...
27/08/2026

Within the organizational structure of a single-member limited liability company, the owner is an individual or organization holding the entire charter capital and having the authority to make decisions regarding activities and development strategies of the enterprise. A change in the company's owner may arise from the transfer of capital, internal restructuring, or legal events such as inheritance or gifting. To ensure that the transfer is carried out lawfully, without disrupting business operations, and to minimize potential legal risks, the enterprise needs to clearly understand and properly follow the procedures for registering the change in accordance with the applicable regulations. Let Pham Consult walk you through the detailed legal regulations and important considerations during the implementation of this procedure.
English version: https://phamconsult.com/registration-of-a-change-in-the-owner-of-a-single-member-limited-liability-company-where-the-owner-transfers-the-entire-charter-capital-to-an-individual-or-an-organization/
Vietnamese version: https://phamconsult.com/dang-ky-thay-doi-chu-so-huu-cua-cong-ty-tnhh-mot-thanh-vien-trong-truong-hop-chu-so-huu-chuyen-nhuong-toan-bo-von-dieu-le-cho-mot-ca-nhan-hoac-mot-to-chuc/?lang=vi
------------------------------------------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

The legal representative plays an important role as the individual who represents the company in exercising rights and p...
24/08/2026

The legal representative plays an important role as the individual who represents the company in exercising rights and performing obligations arising from transactions, as well as representing the enterprise as a petitioner in civil matters, plaintiff, defendant, or person with related rights and obligations before arbitration or courts. For a single-member limited liability company, a change of the legal representative may arise from the need to restructure personnel, adjust business strategies, or when the former legal representative no longer satisfies the conditions prescribed by law. To ensure that the transition is carried out lawfully, without disrupting business operations, and to minimize potential legal risks, enterprises should understand and properly follow the applicable procedures for registering such change. Pham Consult provides below an overview of the relevant legal regulations and important considerations when carrying out this procedure.

English version: https://phamconsult.com/procedures-for-registering-a-change-of-the-legal-representative-of-a-single-member-limited-liability-company/
Vietnamese version: https://phamconsult.com/trinh-tu-thu-tuc-dang-ky-thay-doi-nguoi-dai-dien-theo-phap-luat-cua-cong-ty-tnhh-mot-thanh-vien/?lang=vi
------------------------------------------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

The beneficial owner of an enterprise is generally understood as an individual who ultimately exercises control over, or...
21/08/2026

The beneficial owner of an enterprise is generally understood as an individual who ultimately exercises control over, or has the right to enjoy a substantial portion of the benefits derived from, the enterprise’s activities. Decree No. 296/2026/ND-CP amending and supplementing certain provisions of Decree No. 168/2025/ND-CP introduces more specific regulations on the criteria for identifying beneficial owners of enterprises, as well as the declaration, notification, and retention of beneficial ownership information. To help enterprises fully understand and accurately and promptly comply with the current legal regulations, Pham Consult provides below a detailed overview of the latest regulations on beneficial owners of enterprises applicable from July 23, 2026.

English version: https://phamconsult.com/the-latest-regulations-on-beneficial-owners-of-enterprises-from-july-23-2026/
Vietnamese version: https://phamconsult.com/quy-dinh-moi-nhat-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-tu-ngay-23-7-2026/?lang=vi
------------------------------------------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

Against the backdrop of rapid national digital transformation and administrative reform, the transition from traditional...
20/08/2026

Against the backdrop of rapid national digital transformation and administrative reform, the transition from traditional enterprise registration methods to an electronic environment is an inevitable step toward establishing a modern, transparent, and business-friendly investment environment. Most recently, the Government promulgated Decree No. 296/2026/ND-CP, amending and supplementing a number of provisions of Decree No. 168/2025/ND-CP, introducing significant reforms aimed at simplifying enterprise registration dossiers and procedures to the greatest extent possible. To help investors, individuals, and organizations fully understand the legal requirements and carry out the procedures accurately and efficiently, let Pham Consult walk you through the latest regulations on online enterprise registration effective from 23 July 2026 in the article below.
English version: https://phamconsult.com/new-regulations-on-online-enterprise-registration-effective-from-23-july-2026/
Vietnamese version: https://phamconsult.com/quy-dinh-moi-ve-dang-ky-doanh-nghiep-qua-mang-thong-tin-dien-tu-tu-ngay-23-7-2026/?lang=vi
------------------------------------------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

During the course of employment, employees may, for various reasons, need to take unpaid leave for an extended period. H...
19/08/2026

During the course of employment, employees may, for various reasons, need to take unpaid leave for an extended period. However, taking unpaid leave may affect their participation in social insurance (SI), particularly for employees who wish to maintain a continuous period of SI contributions. So, can employees on extended unpaid leave continue to participate in SI? If they wish to maintain full and uninterrupted SI contributions, what should they do?

English version: https://phamconsult.com/taking-extended-unpaid-leave-but-wanting-to-continue-paying-social-insurance-in-full-without-interruption-what-should-you-do/
Vietnamese version: https://phamconsult.com/?p=7255&preview=true&lang=vi
----------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

From January 1, 2026, regulations on social insurance participation applicable to business household heads have introduc...
17/08/2026

From January 1, 2026, regulations on social insurance participation applicable to business household heads have introduced several notable changes, particularly regarding the determination of persons subject to compulsory social insurance based on annual revenue. So, does a business household head with annual revenue of less than VND 1 billion have to participate in compulsory social insurance, and what benefits can they receive if they participate in social insurance? Let’s explore these issues with Pham Consult in this article!
English version: https://phamconsult.com/does-a-business-household-head-with-an-annual-revenue-of-less-than-vnd-1-billion-have-to-participate-in-compulsory-social-insurance-what-are-the-benefits-of-social-insurance-participation-for-busines/
Vietnamese version: https://phamconsult.com/?p=7245&lang=vi&preview=true
----------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

This article outlines the regulations regarding conditions and deduction amounts for students earning over 3 million VND...
15/08/2026

This article outlines the regulations regarding conditions and deduction amounts for students earning over 3 million VND per month from part-time work, as well as prohibited acts in tax administration effective from July 1, 2026. Let’s explore this with Pham Consult!
English version https://phamconsult.com/can-a-student-earning-over-3-million-vnd-per-month-from-a-part-time-job-qualify-as-a-dependent-for-their-parents-family-circumstance-deduction/
Vietnamese version: https://phamconsult.com/sinh-vien-di-lam-them-luong-thang-tren-3-trieu-co-lam-nguoi-phu-thuoc-de-giam-tru-gia-canh-cho-cha-me-duoc-khong/?lang=vi
----------------------------------------

PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

Tax-exempt income is one of the key components of tax policy aimed at reducing financial burdens and encouraging and pro...
13/08/2026

Tax-exempt income is one of the key components of tax policy aimed at reducing financial burdens and encouraging and protecting taxpayers in specific employment circumstances. Under the 2025 Law on Personal Income Tax, the list of tax-exempt income has been revised and supplemented to align with the 2019 Labour Code and reflect the practical development of the socio-economic environment. To ensure proper compliance with the law and optimize the benefits available to them, both employees and employers need to clearly understand the regulations on the conditions and scope of application of certain types of tax-exempt income. Let Pham Consult walk you through the key legal regulations concerning the exemption from Personal Income Tax (PIT) applicable to overtime pay, night work pay, and payments for unused annual leave.
English version: https://phamconsult.com/new-legal-regulations-on-personal-income-tax-exemption-for-overtime-pay-night-work-pay-and-payment-for-unused-annual-leave-from-1-july-2026/
Vietnamese version: https://phamconsult.com/quy-dinh-phap-luat-moi-ve-mien-thue-tncn-doi-voi-tien-luong-lam-them-gio-lam-dem-ngay-chua-nghi-phep-tu-ngay-01-7-2026/?lang=vi
------------------------------------------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

The Government has issued Decree 294/2026/ND-CP regarding cooperation groups, which includes guidelines on the condition...
12/08/2026

The Government has issued Decree 294/2026/ND-CP regarding cooperation groups, which includes guidelines on the conditions for becoming a member starting July 23, 2026. Let’s explore this further with Pham Consult!
English version https://phamconsult.com/what-are-the-conditions-for-becoming-a-member-of-a-cooperation-group-starting-july-23-2026-under-decree-294/
Vietnamese version: https://phamconsult.com/dieu-kien-tro-thanh-thanh-vien-to-hop-tac-tu-ngay-23-7-2026-theo-nghi-dinh-294-nhu-the-nao/?lang=vi
----------------------------------------

PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

What are the 27 types of income excluded from personal income tax on salaries and wages as stipulated in Article 8 of De...
10/08/2026

What are the 27 types of income excluded from personal income tax on salaries and wages as stipulated in Article 8 of Decree 253/2026/NĐ-CP? Let’s find out more with Pham Consult!

English version: https://phamconsult.com/27-types-of-income-from-salaries-and-wages-exempt-from-personal-income-tax-under-decree-253-2026-nd-cp/
Vietnamese version: https://phamconsult.com/27-khoan-thu-nhap-khong-tinh-thue-tncn-tu-tien-luong-tien-cong-theo-nghi-dinh-253-2026-nd-cp/?lang=vi
------------------------------------------------------------------------
PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

Address

Lầu 8 Tòa Nhà Vina2, 487/489 Điện Biên Phủ, Phường 3, Quận 3
Ho Chi Minh City

Telephone

+84839302487

Website

Alerts

Be the first to know and let us send you an email when Pham & Associates Consulting Company posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to Pham & Associates Consulting Company:

Shortcuts

Share