Thursday, June 11, 2026

🌤️⚖️ Fans vs. Copyright Defenders: Breaking Down the "Come My Way" Culture War (With Actual Law)


By Nguyễn Lê Bảo Ngọc (Ngọc Prinny) · Reviewed by Ls. Lê Thị Kim Dung & Ls. Nguyễn Văn Điệp

⚠️ Reminder: As of 11 June 2026, no competent authority has reached any official conclusion about whether copyright infringement occurred. This is academic analysis only. All parties retain the presumption of innocence. This article presents legal education, not legal conclusions.


📖 Etymology Corner: "Controversy" — To Turn Against Each Other

The word "controversy" comes from the Latin controversia — from contra (against) + vertere (to turn). Literally: two sides turning against each other. What's fascinating is that the word doesn't imply one side is right. A controversia is a structured disagreement — and in Roman rhetoric, it was actually a formal debate exercise where students were required to argue both sides of a case. The Come My Way – Tàn Chỉ dispute has become one of the most heated controversiae on Vietnamese social media in 2026. Today, Ngọc Prinny plays the Roman rhetoric teacher: let's examine both sides of the argument — fairly, rigorously, and with the law as our referee. 🏛️⚖️





🎬 In a Nutshell

When the Come My Way copyright controversy erupted online, it didn't stay in the legal sphere for long. Within hours, two very distinct tribes had formed on Vietnamese social media — and they were speaking entirely different languages.

On one side: the Sky fandom (fans of Sơn Tùng M-TP) defending their artist, arguing the dispute was overblown, unfair, and driven by bad faith.

On the other: a coalition of copyright advocates, artists, designers, and legal commentators arguing that this was a textbook case of intellectual property being taken from a smaller artist without permission or credit.

Both sides had real passion. Both sides had some good points. And both sides made serious legal errors.

The problem: neither side is a court. And in a country governed by rule of law, that matters enormously.

Let's steelman both camps — give each their strongest possible argument — and then apply the law. 🔍


🌤️ Camp A: The Sky Fandom — Their Best Arguments

The fandom's defence deserves to be taken seriously before it's critiqued. Here are their strongest arguments, presented charitably:

"This is traditional cultural heritage — nobody owns that."

This is actually the most legally sophisticated argument in Camp A's repertoire. Vietnamese traditional architecture — đình làng columns, carved reliefs, weathered stone — is genuinely part of the shared cultural commons. Nobody owns "crumbling heritage" as a concept. The argument is that both Tàn Chỉ and the MV drew from the same well of collective cultural memory, and parallel independent creation from common sources is not infringement.

Legal assessment: Partially correct. Ideas and cultural themes are not protectable. But this argument proves too much if taken alone — it proves nothing about whether specific expressive choices were reproduced. The question was never whether the theme was copied. It was whether the specific visual arrangement was. More on this below. ⚡


"There's no court ruling — calling it plagiarism is unfair."

Factually and legally: absolutely correct. As of 08 June 2026, no competent authority has issued any finding. The presumption of innocence is a constitutional right (Article 31, Constitution 2013) and it applies here. No one should be publicly labelled a copyright infringer before a court says so.

Legal assessment: Fully correct on the law. The fandom is right to push back against premature conclusions. This argument stands. ✓


"The team apologised — isn't that enough?"

This argument reflects a genuinely human instinct: someone said sorry, can we move on? In personal relationships, that might be sufficient.

Legal assessment: In copyright law, no. An apology is not a legal remedy. It doesn't constitute a licence, it doesn't compensate for unauthorised use, and it doesn't resolve the question of infringement. The apology also specifically used the phrase "referencing visual language" — which is carefully crafted language that does not admit infringement. Lê Giang rejected the apology precisely because she regarded the framing as understating what had occurred. The gap between "we referenced your visual language" and "we infringed your copyright" is legally significant. ✗


"It's only 12 seconds — that's not worth all this drama."

A very relatable reaction. A 12-second after-credit in a 4-minute video feels trivial in the overall scheme of a major production.

Legal assessment: Duration of use is not a copyright threshold. Copyright law does not say "if you use less than X seconds, you're fine." What matters is whether protected expression was reproduced, not for how long. A single photograph can be the subject of a successful copyright infringement case. A 3-second sample in music has triggered litigation. The 12-second argument does not hold up legally. ✗


"Sơn Tùng didn't design the set himself — why is he being targeted?"

A fair factual point. Based on what's publicly known, Sơn Tùng was the performing artist. The set design decisions were made by Microwave Soups (the art direction team) under coordination by Antiantiart. There is no public evidence that he personally specified any visual element that references Tàn Chỉ.

Legal assessment: Partially correct, with important nuance. Personal non-involvement in set design significantly reduces — though may not eliminate — Sơn Tùng's personal liability. However, as the artist whose image and commercial brand is central to the MV, and as a beneficiary of M-TP Entertainment's commercial exploitation, some residual considerations may exist depending on his contractual arrangements. That said, the fandom's instinct to resist personalising corporate/production responsibility onto the individual performer is legally reasonable. ⚡


⚖️ Camp B: The Copyright Defenders — Their Best Arguments

Now Camp B, also presented at full strength:

"Tàn Chỉ's specific creative expression — not just the cultural theme — appears in the MV."

This is the heart of the copyright claim. The argument is not "both works use Vietnamese heritage imagery" (Camp A keeps responding to that strawman). It's that the specific spatial arrangement, material treatment, decomposed-column composition, and overall visual grammar of Tàn Chỉ appears in the after-credit sequence in ways that go beyond independent parallel creation.

Legal assessment: This is the correct legal framing of the question. Whether the similarity rises to the legal threshold of substantial similarity in protected expression is what must be determined by experts and authorities — but this is the right question to ask. ✓


"An apology for 'referencing visual language' is not an acknowledgment of infringement."

Lê Giang's rejection of the Microwave Soups apology was grounded in this precise point. The language used in the public statement acknowledged a creative reference but refused to frame it as wrongdoing. She argued — correctly — that framing the issue as "we used your visual language" reframes a potential legal violation as a stylistic choice.

Legal assessment: Entirely correct. The distinction between "we were inspired by your work" and "we reproduced your protected expression" is the entire legal question. An apology phrased in the former terms doesn't resolve the latter. ✓


"The lack of a court ruling means process hasn't concluded — not that no violation occurred."

This is a subtle but important counter to Camp A's "no ruling = no violation" argument. Camp B's point is that the absence of a formal finding reflects the fact that the legal process hasn't been completed — not that the facts have been evaluated and cleared. The claim is pending, not dismissed.

Legal assessment: Correct in nuance. "Not yet adjudicated" and "found to be without merit" are very different legal statuses. The dispute is ongoing. ✓


"Copyright applies equally to a 12-second sequence and a 12-minute film."

Duration has never been a legal threshold for copyright protection or infringement. A work's protected expression doesn't become public domain because it appears briefly.

Legal assessment: Legally correct. Duration is one factor considered in fair use/fair dealing analysis in some jurisdictions, but it is not a threshold that excuses infringement. Vietnam's IP Law does not recognise a "de minimis duration" exception. ✓


"Commercial beneficiaries of allegedly infringing content can face liability."

Camp B correctly identifies that "I didn't design it" is not a complete liability shield for entities that commercially exploit a work. The nemo dat principle — you cannot transfer rights you don't have — means that a production chain cannot launder an IP violation through subcontracting.

Legal assessment: Legally correct as a principle. The practical application depends heavily on contractual structures, good faith, and the specific role of each party. But the abstract legal principle is sound. ✓


🔬 Section 3: The Argument Neither Side Is Making — The Most Important One

Here's what both camps are missing: the question that actually determines the entire legal outcome is one that cannot be answered by scrolling through comparison photos on social media.

The test is substantial similarity in protected expression after filtering out unprotectable elements. In plain language: once you take away everything that belongs to the cultural commons (traditional architecture, heritage decay themes, crumbling ancient Vietnam), does what's left show that the specific creative choices of Tàn Chỉ — the precise compositional decisions Lê Giang made — appear in the MV?

That question requires:

  • Expert art analysis comparing the works element by element
  • A Copyright Assessment Council or court-appointed examiner
  • Formal proceedings with evidence from all parties
  • A legally binding determination

None of that has happened yet. Until it does, every confident claim — in either direction — is a civilian playing judge in a case they haven't been appointed to hear. 🏛️


🚨 Section 4: The "Trial by Social Media" Problem — Who Gets Hurt?

The legal analysis in our source document raises a critical dimension that gets lost in the heat of fandom warfare: social media verdicts hurt everyone, not just the "guilty" party.

For the production team and M-TP Entertainment: reputational damage and harassment campaigns have run ahead of any formal finding. In a functioning rule-of-law system, this is backwards.

For Lê Giang herself: the moment her dispute entered the court of public opinion at full volume, every statement she made became subject to intense scrutiny, potential counter-claims, and the risk that framing gets distorted by the mob dynamics on both sides.

For commenters and content creators: publicly stating as established fact — rather than allegation — that named individuals committed IP violations carries real legal risk under Decree 15/2020/NĐ-CP. Fines of 10–20 million VND for posting unverified information that damages someone's reputation. Calling someone a "criminal" or "thief" before a court does: potential civil liability for defamation under Article 34 of the Civil Code.

The internet wants a winner and a loser. Copyright law wants a fair process. These are different things.


🏠🚗 Real-Life Examples — The Same Debate in Other Contexts

Example 1 — The craft beer logo: 🍺 An independent craft brewery designs a distinctive logo with a stylised lotus flower and traditional decorative border. Two years later, a larger commercial brewery releases packaging with a logo using a very similar lotus arrangement and border treatment. The large brewery says: "Lotus and traditional patterns are Vietnamese cultural heritage — nobody owns those." The small brewery says: "Our specific graphic composition of those elements is our protected design." Who's right? Both are partially right about different things. The theme is free. The specific creative execution of the theme may not be.

Example 2 — The film set designer: 🎬 A film's production designer creates a distinctive dystopian urban aesthetic with specific architectural fragmentations, colour gradations, and spatial arrangements for an independent Vietnamese film. Three years later, a commercial blockbuster features an almost identical aesthetic in a 2-minute sequence. The independent designer raises a copyright concern. "It's just a generic dystopian aesthetic — can't claim that." Counter: "It's not the genre that's being claimed. It's the specific visual choices within that genre."

Example 3 — The music sample: 🎵 A hip-hop producer samples 4 seconds of a Vietnamese traditional melody, processed through synthesizers. The original musician claims infringement. "It's only 4 seconds!" Counter: "Duration is not the legal threshold." Courts around the world have found infringement in samples shorter than this. Duration alone has never been a legal safe harbour.


🤔 Did You Know?

The Come My Way – Tàn Chỉ dispute is not Vietnam's first major copyright controversy involving the entertainment industry and visual arts. In 2019, several music videos were found to have used photographs by Vietnamese photographers without authorisation — leading to settlements, takedowns, and increased awareness of image licensing in commercial production. But Come My Way is notable for involving an installation artwork — a category of art that is relatively uncommon in Vietnamese copyright jurisprudence and will likely produce one of the first substantive legal analyses of how Article 6 of Decree 17/2023/NĐ-CP applies to disputes of this scale and commercial significance. 📚


🌿 Law in Nature — The Ecosystem Equilibrium Parallel

The two-camp debate mirrors the dynamics of predator-prey population cycles in ecology. When a predator population (copyright defenders) increases, prey population (fan defenders) responds with heightened protective behaviour. The prey mobilise countermeasures. The predator population adjusts. Neither side eliminates the other; both are necessary for a functioning ecosystem.

In healthy ecological systems, a regulatory mechanism exists — seasonal scarcity, geographic limits — that prevents either population from consuming the other entirely. In a healthy legal ecosystem, that regulatory mechanism is the court system: it doesn't take sides, it applies rules, and it prevents either camp from simply overrunning the other through sheer volume of noise.

The problem in Come My Way is that both camps have been fighting in the ecosystem without waiting for the regulatory mechanism to activate. The result is a temporary population explosion of hot takes, followed by a crash when everyone realises the actual legal process hasn't even started yet. 🐺🦌


💡 Tips — For Fans, Commenters, and Anyone Following Online IP Disputes

For fans defending an artist: You can defend them without making legally incorrect claims. "The dispute is unresolved and no finding of infringement has been made" is a legally accurate, completely defensible statement. "This isn't plagiarism because traditional culture is public domain" is not — because it conflates cultural theme (unprotectable) with specific expressive arrangement (potentially protected).

For copyright advocates: The strength of your case is undermined when public statements overreach the evidence. "There appears to be substantial similarity that warrants expert examination and formal review" is stronger than "This is clearly copyright infringement." The first is an allegation appropriate to the stage of proceedings. The second is a legal conclusion you're not authorised to make.

For content creators on social media commenting on disputes: Before you share your take, check: am I reporting (documenting what happened), or am I adjudicating (declaring who's guilty)? Reporting is protected speech. Adjudication of unproven facts that damages someone's reputation is actionable. The line matters.

For businesses and production teams watching this unfold: This case is a masterclass in why IP compliance checks belong in the production workflow, not in the apology after launch. The legal, reputational, and commercial costs of post-release controversy dwarf the cost of a pre-production IP audit. The lesson is being taught in real time.


📝 Quick Quiz — Which Side Is Legally Correct?

Statement 1: "Because no court has ruled yet, Sơn Tùng's team hasn't done anything wrong."

Partially correct. No ruling = no established infringement. Presumption of innocence applies. But "not yet adjudicated" is different from "found to be without merit." The claim exists and deserves formal examination.

Statement 2: "Traditional Vietnamese architecture belongs to everyone, so no one can claim infringement based on using those images."

Legally incomplete. Ideas and cultural themes are unprotectable. However, the specific creative arrangement and expression of those elements can be protected. The question is never "did you use traditional architecture?" but "did you copy this specific creative treatment of traditional architecture?"

Statement 3: "Microwave Soups said sorry, so the matter is settled."

Legally incorrect. An apology is not a legal remedy, not a licence, and not an admission of infringement. The apology specifically used language that does not acknowledge legal wrongdoing. Lê Giang's rights and potential claims remain intact regardless of the apology.

Statement 4: "Copyright protection applies equally to 12 seconds as to an entire film."

Legally correct. Duration is not a threshold for copyright protection or infringement. The question is whether protected expression was reproduced — not for how long.


🗣️ Call to Action

Where do you stand — not on who's right in the dispute (we genuinely don't know yet), but on how the debate itself has been conducted? Has social media made it harder or easier to get to a fair legal resolution? Is the fandom energy helpful (creating public accountability) or harmful (prejudicing the process)? Is the copyright defender camp appropriately rigorous, or have some overstepped into adjudication? 💬

Drop your thoughts in the comments — reasoned, curious, analytical perspectives are especially welcome. Ngọc Prinny will engage with the ones that add to the legal conversation rather than just repeat the two-camp talking points. And share this with anyone who's been swept up in the debate — on either side — and might benefit from stepping back to look at the legal framework. 📤


🚨 Fun But Serious: A Brief Legal Disclaimer 🚨

Hey there, legal explorer! 🕵️‍♂️ Before you go...

  • This article examines the public debate through a legal lens — it is NOT a finding on any party's liability, nor an endorsement of either camp's position 🗺️
  • Every real legal situation is unique — and this one hasn't been officially adjudicated yet 🦄
  • If you have a genuine IP concern, consult a professional 🧙‍♂️ — may we suggest Thầy Điệp & Associates Law Firm
  • Need certified document services? Thu Thiem Notary Office is here 🖊️

Reading this doesn't make you a copyright adjudicator, just like having a hot take on Twitter doesn't make you a judge! ⚖️😉

Full disclaimer: ngocprinny.blogspot.com/2024/08/disclaimer.html

#LegalInfo #delulu.vn #NotLegalAdvice #ConsultAPro #NgocPrinny


💝 Support Your Legal Ninja's Wellness Fund! 🍵

Writing this article required reading both sides of a heated online debate with genuine intellectual fairness — arguably the hardest intellectual task a legal writer can face. Every article is powered by:

  • Hours of careful research and dual-perspective analysis 📚
  • 10+ years of legal expertise ⚖️
  • The discipline to say "both sides are partially right" without losing anyone 📝
  • And a genuinely extraordinary quantity of calming herbal tea 🍵

If these posts have helped you think more clearly about IP law and online discourse, consider buying me a green tea ☕ Your support keeps the analysis balanced and this ninja sharp! 🌱


If you're reading this at night — sweet dreams, and may you wake up having resolved the fan debate with clear legal thinking! 🌙✨

If you're reading this in the morning — wishing you a day full of nuanced takes, intellectual fairness, and zero defamatory tweets! ☀️💭

If you're reading this at lunch — enjoy every bite, and may your online disputes be more nourishing than your meal! 🍱⚖️

Whenever you're reading this — may you always be able to separate what you feel from what the law actually says! 🎵🔍


Author: Nguyễn Lê Bảo Ngọc (Ngọc Prinny) | Reviewed by Ls. Lê Thị Kim Dung & Ls. Nguyễn Văn Điệp

#ComMyWay #TànChỉ #CopyrightDebate #NgocPrinny #SkyFandom #delulu_vn #VietnamIP #FandomCulture #CopyrightVietnam #QuyềnTácGiả #OnlineDebate #LegalAnalysis #LêGiang #SơnTùng2026


Monday, June 8, 2026

📄🤝 A Name That Fits: Vietnam's New Guidance on Name Changes After Appearance-Altering Surgery


By Nguyễn Lê Bảo Ngọc (Ngọc Prinny) · Reviewed by Ls. Lê Thị Kim Dung & Ls. Nguyễn Văn Điệp


📖 Etymology Corner: "Identity" — Being the Same as Oneself

The word "identity" comes from the Latin identitas, derived from idem — meaning "the same." At its philosophical core, identity is the property of being oneself, continuously and recognisably, across time. A name is one of the most powerful expressions of that continuity: it is what others call you, how institutions recognise you, and — for many people — a fundamental part of how they experience themselves. When a name no longer fits who a person is, it is not a trivial inconvenience. It is a daily dissonance. Official Letter 105/HCTP-HT from the Department of Administrative Justice (Ministry of Justice), issued on 14 January 2026, takes a careful, humane step toward recognising that dissonance — and providing a legal path to address it. 📝🧡




🎬 In a Nutshell

This is a nuanced legal guidance document addressing a genuinely complex human situation: people who have undergone surgery that changes their physical appearance and who then seek to update their civil records — particularly their name and middle name.

Vietnamese law in this area is at an in-between stage. There is an existing legal framework for some situations, no framework yet for others, and a draft law in progress. Official Letter 105/HCTP-HT navigates this landscape carefully, clarifying what is possible right now and what must wait for legislation still being developed.

The guidance treats people with dignity throughout. Let's walk through it clearly.


📋 Section 1: The Two Legal Tracks — A Crucial Distinction

Vietnamese civil law recognises two related but legally distinct concepts, both found in the Civil Code 2015:

Track A — Gender redetermination (xác định lại giới tính, Article 36): This covers cases where a person was born with a congenital defect (a biological ambiguity or undefined sex at birth) and undergoes medical intervention to correct or clarify it. The legal basis for civil status changes here already exists — Decree 88/2008/NĐ-CP provides the procedure for updating civil records in these cases.

Track B — Gender transition (chuyển đổi giới tính, Article 37): This covers people whose gender identity differs from the sex they were assigned at birth, who undergo procedures based on that identity. The Civil Code 2015 recognises this as a right in principle, but it explicitly requires a dedicated law to govern it. That law — the Draft Law on Gender Transition — has not yet been passed. As a result, there is currently no legal basis for updating civil registration records (including gender marker on the household registration) in these cases.

Official Letter 105 is honest and clear about this gap: the legal framework for Track B civil status changes does not yet exist, and the Department cannot direct authorities to act without it.


✨ Section 2: The Opening — Name Changes Are Different

Here is where Official Letter 105 offers something meaningful and practically important.

Even for people on Track B — those whose full civil status change must wait for the Gender Transition Law — there is a separate, already-existing legal route for changing one's name and middle name (thay đổi chữ đệm, tên).

This route does not depend on the Gender Transition Law. It flows from Article 28, Clause 1(a) of the Civil Code 2015, which allows any person to change their name when they can demonstrate that:

  • The use of their current name causes confusion (nhầm lẫn), or
  • It affects their honour, rights, or legitimate interests (ảnh hưởng đến danh dự, quyền và lợi ích hợp pháp)

Official Letter 105 clarifies that a person who has undergone appearance-altering surgery may meet this standard — if their old name no longer reflects who they appear to be, if it creates daily confusion or difficulty, or if continuing to use it harms their dignity or legal interests.

This is not automatic. The person must demonstrate the reasonableness of their request. But the legal door is open, and the Department's guidance says it should be considered and processed properly.


🔧 Section 3: The Process — Where to Go and What Happens

For people seeking a name/middle name change under this guidance:

Step 1: Submit an application to the provincial Department of Justice (Sở Tư pháp) of the relevant province or city.

Step 2: The Department of Justice reviews whether the application demonstrates a valid basis under Article 28.1(a) — specifically, whether the use of the old name genuinely causes confusion or affects the applicant's honour, rights, or legitimate interests.

Step 3: If the basis is established, the Department of Justice directs the competent civil registration authority (cơ quan đăng ký hộ tịch) to process the name change according to applicable law.

In the specific case that prompted Official Letter 105, the Department of Administrative Justice forwarded petitions to the An Giang provincial Department of Justice and the Ho Chi Minh City Department of Justice for handling.


⚖️ Section 4: What This Guidance Does and Does Not Do

It is important to be precise about the scope of Official Letter 105, both for legal accuracy and out of respect for the people it affects.

What it does:

  • Clarifies that name/middle name changes are available to people who have undergone appearance-altering surgery, where the standard under Article 28.1(a) is met
  • Confirms that this route exists independently of the pending Gender Transition Law
  • Directs the relevant provincial authorities to receive and process such applications properly

What it does not do:

  • Create a new right that did not previously exist — Article 28.1(a) was already part of the Civil Code
  • Allow gender marker changes on civil registration documents for Track B individuals (that must wait for the Gender Transition Law)
  • Guarantee approval of every application — each case is assessed on its specific facts
  • Replace or pre-empt the Gender Transition Law that is still being drafted

The guidance is an interpretation and a clarification, not new legislation. It works within the existing legal framework to ensure that framework is applied thoughtfully and humanely.


🏠 Real-Life Examples

Example 1 — The daily confusion: 🪪 A person whose legal name is a traditionally male name has undergone surgery and now presents as female in all daily contexts. Every time they present their ID card or household registration, there is visible confusion — questions asked, stares received, situations where their legal name contradicts every other aspect of how they are known in their community. This confusion, and the effect on their dignity and daily legal interactions, may well satisfy the standard of Article 28.1(a). An application to the provincial Department of Justice for a name change would be appropriately considered.

Example 2 — The professional context: 💼 A professional whose name on all their qualifications and work documents is distinctly gendered — and whose changed appearance now creates routine confusion in professional settings — can articulate how this affects their legitimate professional and legal interests. Again, a properly documented application to the Department of Justice could proceed.

Example 3 — Track A, full update: ✅ A person who underwent corrective surgery for a congenital biological ambiguity can pursue both a name change and a full civil registration update (including gender marker) through the existing Decree 88/2008 pathway. For them, Official Letter 105's clarification on name changes is relevant but the broader civil record update is already available.


🤔 Did You Know?

Vietnam's Civil Code 2015 was notably forward-looking when it included Article 37 recognising the right to gender transition in principle — even while leaving implementation to future legislation. That legislative future is still being written. The Draft Law on Gender Transition has been under development and consultation for several years. Its eventual passage will be a significant milestone — not only for civil registration purposes but for healthcare access, employment protections, and other domains where legal gender recognition matters in everyday life. Official Letter 105 is one small step on a longer road. 📚


🌿 Law in Nature — The Chrysalis Parallel

A chrysalis is neither caterpillar nor butterfly. It is a form in transition — biologically real and significant, but not yet fitting neatly into either category of the system that preceded it. Vietnam's legal framework for people who have undergone appearance-altering surgery is currently in a chrysalis state: the Civil Code has acknowledged a right, a law is being drafted to give it full form, and in the meantime, thoughtful guidance like Official Letter 105 tries to ensure that people are not left entirely without legal recourse during the in-between time. The law is catching up. That process takes time. The guidance helps cushion the wait with practical humanity. 🦋



💡 Tips for People Navigating This Situation

Document your reasoning carefully: An application under Article 28.1(a) needs to demonstrate why the current name causes confusion or affects your honour, rights, or legitimate interests. The more specific and documented your evidence — situations where confusion arose, professional or administrative impacts — the stronger your application.

Know your track: If your surgery addresses a congenital biological condition (Track A), the full civil status update pathway under Decree 88/2008 may be available to you. Consult a legal professional to assess your specific situation.

For Track B individuals: The name/middle name change is what is currently available to you through this guidance. The broader civil registration update — including gender marker — must await the Gender Transition Law. Follow developments in that legislative process and connect with advocacy organisations that track it.

Where to apply: Your application goes to the provincial Department of Justice (Sở Tư pháp) of the province or city where your household registration is held. They will assess the application and direct the appropriate civil registration authority.

Seek legal advice: Every situation is factually different. A legal professional can help you assess whether your circumstances meet the Article 28.1(a) standard and how to present your application most effectively.


📝 Quick Quiz — Know the Framework

Question 1: Under current Vietnamese law, which group can update their full civil registration records (including gender marker)?

a) Anyone who has undergone appearance-altering surgery · b) Only those whose surgery addressed a congenital biological condition, under Decree 88/2008 · c) Anyone with a doctor's certificate · d) No one — all changes are blocked

Question 2: What legal basis allows name/middle name changes for people who have undergone appearance-altering surgery?

a) The Gender Transition Law · b) Decree 88/2008 · c) Article 28.1(a) of the Civil Code 2015 — if the old name causes confusion or harms legal interests · d) There is no legal basis currently

Question 3: What must a person demonstrate to obtain a name change under Official Letter 105's guidance?

a) Nothing — it is automatic after surgery · b) A medical certificate from a licensed surgeon · c) That their old name causes confusion or affects their honour, rights, or legitimate interests · d) Approval from their household registration authority

Question 4: Why can gender marker changes NOT currently be processed for people whose surgery relates to gender identity (Track B)?

a) Vietnamese law does not recognise gender identity · b) The required Gender Transition Law has not yet been passed, so there is no legal basis for the civil status update · c) The Civil Code does not mention gender transition · d) Only courts can make this change


🗣️ Call to Action

Are you or someone you know navigating this area of Vietnamese law? Do you work in civil registration, legal aid, or social support for people facing these situations? 💬

This is an area where clear, accessible legal information genuinely matters — where knowing your rights can make a real difference in someone's daily life. Share this post with legal professionals, civil society organisations, and anyone who needs to understand what the current framework offers and where its limits lie.

And if you have questions about your specific situation, please reach out to a legal professional who can advise you properly based on the full facts of your case. 📤


🚨 Fun But Serious: A Brief Legal Disclaimer 🚨

This article covers a sensitive area of law at a moment when the legal framework is still developing. A few important notes:

  • This article explains Official Letter 105/HCTP-HT as issued — legal guidance can evolve, and the Gender Transition Law may change this landscape significantly once passed 🗺️
  • Every person's situation is unique. Whether your circumstances meet the Article 28.1(a) standard is a factual question that requires individual legal assessment 🦄
  • For personal legal advice, please consult a qualified professional 🧙‍♂️ — may we suggest Thầy Điệp & Associates Law Firm
  • Need certified document translations or notarisation for your application? Thu Thiem Notary Office is available 🖊️

Full disclaimer: ngocprinny.blogspot.com/2024/08/disclaimer.html

#LegalInfo #delulu.vn #NotLegalAdvice #ConsultAPro #NgocPrinny


💝 Support Your Legal Ninja's Wellness Fund! 🍵

Every article is powered by hours of careful research, over a decade of legal expertise, and a genuine commitment to making the law accessible to everyone who needs to understand it — especially on topics that matter deeply to real people's lives.

If these posts have helped you, consider buying me a green tea ☕ Your support keeps this work going. 🌱


If you're reading this at night — sweet dreams, and may the law always have a place for who you truly are 🌙✨

If you're reading this in the morning — wishing you a day full of clarity, dignity, and people who see you clearly ☀️🤝

If you're reading this at lunch — enjoy every bite, and may your paperwork always be as straightforward as this meal 🍱📋

Whenever you're reading this — may the law catch up to you, and may the wait be as short as possible 🌸⚖️


Author: Nguyễn Lê Bảo Ngọc (Ngọc Prinny) | Reviewed by Ls. Lê Thị Kim Dung & Ls. Nguyễn Văn Điệp

#CivilRights #VietnamLaw #NgocPrinny #NameChange #CivilCode2015 #LegalRights #delulu_vn #GenderLaw #HộTịch #HumanRights #VietnamLegalUpdate2026 #LegalAccess

Wednesday, June 3, 2026

 

Free for 3 Years? Vietnam's SME Corporate Tax Exemption 2026 Explained | Ngoc Prinny × delulu.vn
🇻🇳 delulu.vn × Ngoc Prinny — Vietnam Legal Insights in Plain English
🏢 Tax Law · 2026 Update

Free for 3 Years?
Vietnam's SME Tax Exemption, Decoded

Chính sách ưu đãi thuế thu nhập doanh nghiệp 2026 — What every first-time founder needs to know before filing a single form.

✍️ Ngoc Prinny ⚖️ Legal review: Ls. Kim Dung & Ls. Nguyễn Văn Điệp 📅 April 2026
Tax
Etymology · Latin → Old French → English

From Latin taxare — "to touch sharply, to assess, to appraise." Passed through Old French taxer into Middle English around the 13th century. The root is shared with task and taste. Fittingly, for centuries kings "tasted" the wealth of their subjects. In 2026, Vietnam's government decided to give small businesses a break from that particular royal tasting — for three whole years. 👑➡️🎁

Imagine opening a bakery 🍞, a tech startup 💻, or a cozy little consultancy firm ☕ — and the government says: "You know what? Don't worry about corporate income tax for your first three years. On us."

That's essentially what Vietnam's Decree 20/2026/NĐ-CP (implementing Resolution 198/2025/QH15) offers to small and medium enterprises (SMEs) registering for the very first time. It sounds almost too good to be true — and like most things in tax law, there are catches, asterisks, and footnotes the size of a dictionary. 📚

Today we're going deep on this policy. Kurzgesagt-style. Science first, drama later. Two real cases. And a quiz at the end to make sure none of this slides out of your brain. Let's go. 🚀

📊 The 3-Year CIT Exemption: How It Works
🏢
1
You Qualify As an SME

Check employee count, revenue & capital thresholds

📝
2
First-Time Registration

Receive your Business Registration Certificate for the first time

📅
3
3-Year Clock Starts

Continuous from Year 1 of the certificate — no pausing!

💰
4
Zero CIT

Corporate Income Tax = ₫0 for qualifying income during exemption period

✅ You're In If...

  • Genuinely first-time SME registration
  • Registered on or after May 17, 2025
  • Legal rep is a "business newbie"
  • Company wasn't born from a split/merger
  • No business dissolved < 12 months ago

❌ You're Out If...

  • Company formed via merger/split/restructure
  • Legal rep ran another company recently (<12 months)
  • Income from real estate transfers
  • Income from oil/gas exploration
  • Online gaming income, special excise goods

The Law, in a Nutshell 🥜

Vietnam's National Assembly passed Resolution 198/2025/QH15 on May 17, 2025 — a sweeping set of mechanisms to boost the private economy. The government followed up with Decree 20/2026/NĐ-CP on January 15, 2026, which detailed exactly how the tax incentives work.

The headline provision (Article 7, Clause 3 of Decree 20) says:

📜 The Rule

Small and medium enterprises registering for business for the first time are exempt from Corporate Income Tax (CIT) for 3 years, calculated continuously from the year their Business Registration Certificate is first issued. If the certificate was issued before Resolution 198 took effect (May 17, 2025) but time remains within the 3-year window, the remaining exemption period still applies.

Key timing detail: although Decree 20 was issued in January 2026, the CIT exemption provisions retroactively apply from tax year 2025, as anchored to the effective date of Resolution 198.

📏 Who Counts as an "SME"?

Under Decree 80/2021/NĐ-CP, the thresholds look like this:

Type Sector Max Employees Max Annual Revenue Max Capital
Small Agriculture / Industry / Construction ≤ 100 ₫50 billion ₫20 billion
Trade & Services ≤ 50 ₫100 billion ₫50 billion
Medium Agriculture / Industry / Construction ≤ 200 ₫200 billion ₫100 billion
Trade & Services ≤ 100 ₫300 billion ₫100 billion

⚖️ Case Study #1: Henry's Second Chance

🧑‍💼

Henry Pham · Hanoi

Former owner turned fresh entrepreneur · Answered by Hanoi Tax Authority

📋 The Facts

Henry owned and served as legal representative of a single-member LLC — let's call it Pham & Co. 1.0. He ran it from 2023, then transferred all his shares in April 2024. After the transfer, he had zero involvement: no shares, no legal representative role, no nothing. Fast forward to 2026, and Henry wants to start fresh with a brand new SME — Pham & Co. 2.0.

Henry's Big Question: Does he qualify for the 3-year CIT exemption?

📝
2023
Owns Pham & Co. 1.0
🤝
Apr 2024
Transfers ALL shares
🏖️
2024–2025
Clean break, no role
🚀
2026
Wants Pham & Co. 2.0

⚙️ The Legal Analysis

The exclusion rule (Article 7.3.b2) bars the exemption if the new company's legal representative, general partner, or largest shareholder was previously in the same role in a company that is currently active or was dissolved less than 12 months ago.

Henry's situation is nuanced:

  • Pham & Co. 1.0 was not dissolved — it was transferred. The company still exists, just under new ownership.
  • Henry is no longer the legal rep, general partner, or largest shareholder of any active company.
  • The 12-month window primarily targets dissolved companies, not transferred ones.
⚠️ Hanoi Tax Authority's Response

The authority cited the relevant provisions and politely told Henry: "Please compare these rules against your specific circumstances and act accordingly." Classic bureaucratic wisdom — helpful in pointing to the right laws, but leaving the final judgment to the taxpayer and, ultimately, their lawyer. 🧑‍⚖️

Our read: Given that Henry's old company was transferred, not dissolved, and he holds no current controlling role in any business, the 12-month dissolution rule does not appear to block his path. However, this is not legal advice — see the disclaimer below!

🟡
Likely Eligible — But Verify Henry appears to qualify, but the transfer-vs-dissolution distinction merits professional confirmation. Get a lawyer to sign off before assuming the exemption. 🧑‍⚖️
😤📜
"I'll just transfer the company, wait a bit, then start a new one."
Vietnamese Tax Law: "Bold move. Let's see how that plays out for you." 👀

⚖️ Case Study #2: Linda's Ownership Swap

👩‍💼

Linda Nguyen · Hai Phong

Ownership-changing entrepreneur · Answered by Hai Phong Tax Authority

📋 The Facts

Early 2025, Linda registered a single-member LLC — Linda's Ventures — with herself as both owner and legal representative. In September 2025, she decided to sell the whole company to a new owner and hired a foreign national as the legal representative/director. Critical detail: neither Linda nor the new owner had ever previously set up or invested in any other company.

Linda's Big Question: Does Linda's Ventures still get the 3-year CIT exemption?

🏢
Early 2025
Linda registers LLC
📅
May 17, 2025
Resolution 198 takes effect
🔄
Sep 2025
New owner + foreign director
2026
Tax status unclear!

⚙️ The Legal Analysis — Two Layers

Layer 1: Was the company formed through "change of ownership"?

Article 7.3.b1 excludes companies "newly established through merger, consolidation, division, split, change of ownership, or change of business type." However, Linda's company was established first, then changed ownership later. The exclusion targets companies born from restructuring — not companies that undergo restructuring after birth. This is a meaningful distinction. 🐣

Layer 2: What about the new legal rep?

Article 7.3.b2 requires that the legal representative/largest shareholder not have been in the same role in an active or recently-dissolved company. The new foreign director and new owner are both first-timers in Vietnamese business — neither triggers the 12-month lookback rule.

⚠️ Hai Phong Tax Authority's Response

Same playbook as Hanoi: "Here are the relevant laws — please review your specific documents and apply accordingly." 📋 Both authorities essentially practiced structured legal referral rather than making a determination.

✅ Probable Outcome

Based on the plain reading of the law, Linda's company should still qualify for the remaining portion of the 3-year exemption, starting from when the certificate was first issued. Since she registered in early 2025, she'd count from 2025 — meaning 2025, 2026, and 2027 could be exempt years. But again: professional verification is strongly recommended before filing.

🟢
Likely Eligible — With Caveats Post-formation ownership change ≠ "formed through ownership change." The company's birth date still counts. Confirm with a tax advisor before assuming. 🧮
🔄🏢
Tax authority: "Did your company change ownership?"
Linda: "Yes — AFTER it was born." 👶
Law: "That's... actually fine." 😌

🚫 The "Not So Fast" List — Excluded Income Types

Even if your company qualifies for the exemption, certain income types are always excluded under Article 18.3 of the Corporate Income Tax Law 2025. Think of it as the tax holiday's terms and conditions (yes, there are always T&Cs 📜).

❌ These Income Types Are NOT Exempt
  • 💸 Capital transfers, equity transfers, real estate transfers (with limited social housing exceptions)
  • 🛢️ Oil & gas exploration, rare resource extraction
  • 🎮 Online gaming revenue; goods & services subject to special excise tax
  • ⛏️ Mineral exploration and extraction
  • 🌍 Business income earned outside Vietnam

🏠🚗 Real Life Examples

Let's make this concrete. Here's how the exemption plays out in everyday business scenarios:

The First-Time Café Owner

Minh opens his first café in HCMC in June 2025. He qualifies as an SME. His operating income? Tax-free through 2027. That's three full years to reinvest profits, hire more baristas, and perfect that avocado toast. 🥑

💻

The Tech Startup Duo

Lan & Nam start a fintech company in January 2026. They've never run a business before. Their SaaS subscription income is exempt for 3 years. But their equity sale income? Still taxed. Nuance matters! 📊

🏘️

The Property Flipper Who Doesn't Qualify

Thao sets up an SME specifically to buy and sell residential property. Even if it's her first business, real estate transfer income is explicitly excluded from the exemption. The tax holiday isn't for flipping houses. 🏚️→🏠

🎮

The Game Studio That Misses Out

Khoa launches an online gaming startup. Online gaming revenue is on the excluded list. He gets the registration, but not the exemption — at least not for gaming income. Time to pivot to board games? 🎲

🤔 Did You Know?
📊

Vietnam has approximately 900,000+ registered enterprises — the vast majority are SMEs. This 3-year exemption policy is designed to nudge more informal businesses and sole traders into the formal economy. Spoiler: it seems to be working. 📈

The 12-month "cooling-off period" for former business owners was introduced to prevent "phoenix company" schemes — where business owners dissolve one company to avoid liabilities and immediately relaunch under a fresh entity (with fresh tax benefits). The law essentially says: "We see you." 👁️

🌏

Vietnam isn't alone in this approach. Singapore, Malaysia, and Thailand all have SME tax incentive programs for new companies. Vietnam's version is notable for its simplicity: no application process for the exemption — you just meet the conditions and claim it on your annual tax return.

🚀

Separately, innovative startups get an even sweeter deal under Decree 20: 2-year full exemption + 50% reduction for the next 4 years. If your startup qualifies as "innovative," that's 6 years of preferential treatment. 🎉

🌱

Laws in Nature 🌿 — The Seed Analogy

In ecology, newly sprouted seedlings are given a "suppression-free window" — early competition from other plants is naturally reduced in forest gaps, allowing young trees to establish root systems before full competitive pressure begins. Vietnam's 3-year CIT exemption mirrors this beautifully: protect the business seedling during its most vulnerable phase (establishment and early growth), then apply standard rules once it's rooted. Even nature understood the wisdom of a startup incubation period. 🌳

💡 Practical Tips for Founders

TIP 01

Document Everything From Day 1

Keep your original Business Registration Certificate, proof of first-time registration, and all financial records clean and dated. The exemption is self-assessed — you'll need a paper trail if audited.

TIP 02

Track the 12-Month Rule Carefully

If you've ever been a legal rep or major shareholder in a company, count 12 months from dissolution before starting fresh. Don't guess — calculate precisely.

TIP 03

Separate Your Income Streams

If your company earns both exempt and non-exempt income (e.g., services + real estate), maintain separate accounting from the start. Mixing them creates headaches at tax time. 🧮

TIP 04

Don't Assume — Verify

These tax authorities answered real questions with "please refer to the law and check your documents." That's not evasion — it's a reminder that your specific facts matter. Get a qualified accountant or lawyer to review.

TIP 05

Time Your Registration Wisely

Registering in early 2025 vs. late 2025 vs. 2026 gives you different clock-start points. Work with an advisor to optimize your registration timing relative to your expected revenue year.

TIP 06

Free Digital Tools Available!

Decree 20 also mandates the government to provide free accounting software, integrated with e-invoicing and digital signatures, to micro-businesses and sole traders. Use it! 💻

📝 Quick Knowledge Check!
Test yourself — 4 questions based on what you just read. No cheating! 😇
1️⃣ Under Decree 20/2026, how long is the CIT exemption for eligible first-time SMEs?
2️⃣ If you dissolved your old company on March 1, 2025, what's the earliest you can start a new SME and still qualify for the exemption?
3️⃣ Which income type IS eligible for the 3-year CIT exemption?
4️⃣ A company was registered in early 2024. Resolution 198 took effect May 17, 2025. The company had a 3-year exemption clock starting 2024. What exemption period can it still claim?

🗣️ What's Your Take?

Do you think 3 years is enough of a runway for Vietnamese SMEs? Have you encountered issues with this policy in practice? Drop your thoughts in the comments below — Ngoc Prinny reads every single one. Let's build a smarter business community together. 👇💬


🏷️ Tags & Keywords

#VietnamTax2026 #CITExemption #SMEVietnam #Decree20_2026 #NgocPrinny #delulu.vn #ThueTNDN #Resolution198 #VietnamBusiness #StartupVietnam #LegalExplained #PrivateSectorPolicy #ChinhSachThue2026 #MienThueTNDN

Labels: Tax Law · Corporate Law · SME Policy · Vietnam 2026 · Business Registration · Decree 20 · Resolution 198 · CIT Incentives · Legal Analysis · English-language Vietnam Law


🚨 Fun But Serious: A Brief Legal Disclaimer 🚨

Hey there, legal explorer! 🕵️ Before you sprint off to file your tax returns based solely on this article...

  • 🗺️ This article is a map, not a teleporter. It'll guide you, but it won't zap your specific legal problems away!
  • 🦄 Every legal journey is unique — your mileage (and your tax situation) will vary.
  • 🧙 For real-world quests, seek a professional legal wizard. May we suggest Thầy Điệp & Associates Law Firm or Thu Thiem Notary Office?
  • ✈️ Reading this does not make you a tax attorney, just like watching "Top Gun" doesn't make you a fighter pilot. (Although Maverick did make it look easy...)

Full disclaimer: ngocprinny.blogspot.com/2024/08/disclaimer.html 📋

#LegalInfo #delulu.vn #NotLegalAdvice #ConsultAPro #NgocPrinny

💝 Support Your Legal Ninja's Wellness Fund! 🍵

Enjoyed Ngọc Prinny's witty legal wisdom? Every article is powered by:
📚 Hours of research  ·  ⚖️ 10+ years of legal expertise  ·  📝 Creative storytelling  ·  🍵 Lots of green tea

If my posts have helped you navigate Vietnam's legal labyrinth, consider treating me to a healthy cup of matcha! Your support keeps the legal puns flowing, the knowledge growing, and this ninja well-rested for better content. 🌱

☕ Buy Ngọc a Green Tea
🌟

🌙 If you're reading this at night — sweet dreams and may your tax returns be painless tomorrow!

☀️ If you're reading this in the morning — wishing you a day full of energy, good news, and zero audit letters!

☕ If you're reading this with your coffee — may your cup be strong and your legal questions be simple!

🍜 If you're reading this over lunch — enjoy your meal, and may your business profits be as satisfying as a good bowl of phở!

🌆 If you're reading this after work — you survived another day. That's already a win. Rest well, champ!

Written by Nguyễn Lê Bảo Ngọc (Ngoc Prinny)
Legal review: Luật sư Lê Thị Kim Dung & Luật sư Nguyễn Văn Điệp

— Ngọc Prinny, delulu.vn 💛

Featured Post

🎊 SPECIAL ANNOUNCEMENT & GRATITUDE TO OUR READERS 🎊

  🎊 THÔNG BÁO ĐẶC BIỆT & CẢM ƠN ĐỘC GIẢ 🎊 📢 Kính gửi Quý độc giả thân mến, Với tâm thế biết ơn sâu sắc, Ngọc Prinny Legal Dynasty ...