Vietnam: Implemented Decree 181/2013/ND-CP provisions for the implementation of a number of articles of the Advertising Law

On 1 January 2014, Decree 181/2013/ND-CP with provisions for the implementation of a number of articles of the Advertising Law entered into force. In particular, it specifies the content of advertising for special products, goods, and services, as well as the regulation of foreign organisations and individuals providing cross-border advertising services that generate revenue in Vietnam. The decree delineates the circumstances under which Vietnamese and foreign entities may engage in advertising activities within the country. It specifies that foreign websites providing advertising services must comply with Vietnamese laws and that these entities must pay taxes in accordance with local tax laws. The decree stipulates that foreign advertising firms must establish representative offices in Vietnam. Furthermore, the responsibilities and periodic reporting requirements are clearly defined in order to enhance transparency and accountability among advertising service providers operating in Vietnam. Finally, the decree states that non-compliance will result in the revocation of licenses and cessation of operations for foreign advertising offices that fail to adhere to the regulations.