When an employee is not required to participate in one or more of Vietnam’s compulsory insurance schemes, the employer may need to pay the corresponding employer contribution directly through...
Selling shares in an offshore holding company does not necessarily place a transaction outside Vietnam’s tax system. Vietnam’s updated indirect transfer rules can impose corporate income tax at 2%...
Vietnam employers face annual company and employee obligations for the Provincial Natural Disaster Prevention and Control Fund. This article explains how company contributions are calculated, the employer's role in...
Circular 89/2026/TT-BTC introduces a simplified approach to input VAT adjustments in Vietnam from 1 July 2026. The expanded scope of Items 37 and 38 of Form 01/GTGT allows taxpayers...
Vietnam's new Personal Income Tax framework under Decree 253 and Circular 87 introduces significant reforms, but successful implementation depends on more than understanding the legislation. This article examines five...
Vietnam's e-invoicing framework has been refined through Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC, effective 1 July 2026. The changes clarify invoice issuance timing, introduce more structured invoice correction procedures, strengthen...
Recent changes in Vietnam's immigration administration mean that obtaining a Temporary Residence Card (TRC) for foreign employees now requires more than simply meeting the statutory checklist. This guide explains...
Vietnam's Personal Income Tax reforms effective from 1 July 2026 significantly change the taxation of non-employment income under Decree 253/2026/ND-CP. The new rules clarify tax treatment for capital transfers,...
Professional assistance to foreign investors in Vietnam.
Level 5, 147-147bis Hai Ba Trung Xuan Hoa Ward (District 3) Ho Chi Minh City, Vietnam
51 Phan Boi Chau
Cua Nam Ward (Hoan Kiem)
Hanoi, Vietnam