Tiếng Việt
中文Yes. A branch of a foreign law firm in Vietnam that fails to register a tax code within 01 year from the date of being granted the Establishment License falls into a case of Establishment License revocation (Point c, Clause 1, Article 40 of Decree 123/2013/ND-CP, as amended by Decree 137/2018/ND-CP). The Ministry of Justice is the authority competent to decide on revoking the Establishment License of branches and foreign law firms.
1. Will a foreign law firm’s branch that fails to register a tax code have its Establishment License revoked?
Under Clause 1, Article 40 of Decree 123/2013/ND-CP (as amended by Clause 9, Article 1 of Decree 137/2018/ND-CP), the Establishment License of a branch or foreign law firm shall be revoked in the following cases:
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a) Voluntarily terminating operations in Vietnam;
b) Being administratively sanctioned in the form of deprivation of the right to use the Establishment License;
c) Failing to register a tax code within 01 year from the date of being granted the Establishment License;
d) Not operating continuously at the registered head office for 06 months, except for cases of operation suspension in accordance with the law;
đ) Failing to register operations after 60 days from the date of being granted the Establishment License;
e) Failing to resume operations or failing to report on continued suspension of operations for more than 06 months from the expiry of the operation suspension period;
g) The foreign lawyer-practicing organization establishing the branch or foreign law firm in Vietnam no longer operating abroad;
h) The Branch Head or the Director of the foreign law firm no longer satisfying the practice conditions under Article 74 of the Law on Lawyers; not being granted an extension of the lawyer practice license in Vietnam, or the practice term expiring without extension procedures being carried out;
i) No longer satisfying the conditions prescribed in Article 68 of the Law on Lawyers.
2. Who is competent to decide on revoking the Establishment License?
The Ministry of Justice decides on revoking the Establishment License of branches and foreign law firms (Clause 2, Article 40 of Decree 123/2013/ND-CP). The Department of Justice decides on revoking the Operation Registration Certificate of branches and foreign law firms and monitors and supervises the implementation of post-revocation procedures (Clause 3, Article 40).
3. Must a branch whose Establishment License is revoked terminate its operations?
Yes. Under Article 39 of Decree 123/2013/ND-CP, a branch or foreign law firm whose Establishment License is revoked must terminate operations in Vietnam; carry out the following procedures: notifying clients; fully paying debts and financial obligations; returning the Establishment License and Operation Registration Certificate; resolving employees’ interests under labor law.
Notes on applying current legal provisions
Decree 123/2013/ND-CP (still in force; amended by Decree 137/2018/ND-CP, with some articles amended by Decree 18/2026/ND-CP). Foreign lawyer-practicing organizations should check the latest text before applying. Where advice is needed on the operations of branches and foreign law firms in Vietnam, you should contact an ANT Legal lawyer at 0966.475.966.
Common risks to note
Failing to register a tax code within 01 year from the date of being granted the Establishment License is grounds for license revocation; the branch should complete tax registration right after being granted the Establishment License.
How can ANT Legal help?
ANT Legal supports advising on establishment, operation registration and legal compliance for branches and foreign law firms in Vietnam.
For quick advice, you may contact a lawyer at 0966.475.966.
