Vietnam & Global Minimum Tax
Vietnam’s Decree 236/2025/NĐ-CP implements the OECD’s Global Minimum Tax, ensuring multinational enterprises pay at least 15% tax on profits earned in Vietnam, protecting national revenue…
Vietnam Trademark Protection: Strategy & Global Expansion
Strong trademark protection is vital for business growth in Vietnam and beyond. This article explains Vietnam’s legal framework, registration steps, and how the Madrid System…
Vietnam Expands PIT Exemptions: New Tax-Free Income Categories Effective October 2025
From 1 October 2025, Vietnam introduces three new Personal Income Tax (PIT) exemptions, with further digital technology incentives from January 2026. Learn what income is…
Protecting Software Intellectual Property in Vietnam
Discover how to protect software intellectual property in Vietnam under the Law on Intellectual Property. Learn the differences between copyright, patents, and trade secrets, their…
Vietnam’s New Corporate Income Tax Law 2025:Practical Implications
Vietnam’s new Corporate Income Tax Law (Law No. 67/2025/QH15), effective October 2025, introduces reduced SME tax rates, stricter deductibility rules, new M&A provisions, and expanded…
Work Permits in Vietnam in 2025 – A Guide
Learn the 2025 process for obtaining, renewing, or reissuing work permits in Vietnam under Decree 219. Step-by-step guide for employers & expats.
Understanding the K Coefficient in Vietnam’s Tax Administration in 2025
Vietnam’s Department of Taxation has recently introduced substantial reliance on the “K Coefficient” as part of its electronic invoice management system. This parameter is intended…
Vietnam’s Digital Technology Industry: Tax & Employment Incentives from 2025
Explore Vietnam’s new 2025 digital technology incentives, including corporate tax breaks, personal income tax exemptions, work permit and visa benefits for tech experts, and long-term…
Legal Update: Vietnam Updates Foreign Labor Management with Department of Home Affairs
Under Decree 219/2025, Vietnam provinces are assigning the Department of Home Affairs to oversee foreign labor management. Learn how new rules in Hanoi and Ho…
VAT Deduction Risks in Vietnam 2025: New Rules on Late Payments
From 1 July 2025, Vietnam’s Decree 181/2025/NĐ-CP changes VAT deductibility rules. Late payments can cause customers to lose input VAT rights. Learn key compliance steps…
Social Insurance for Foreign Employees in Vietnam: New Rules from July 2025
The 2024 Law on Social Insurance, together with Government Decree No. 158/2025/ND-CP, came into effect on 1 July 2025, introducing significant changes to Vietnam’s compulsory…
MOF Calls for Further Changes to the Investment Law:Streamlining Vietnamese Investment
The Ministry of Finance has proposed amendments to Vietnam’s Investment Law, including streamlined approvals, equal treatment for foreign investors, and simplified outward investment rules. Learn…
Vietnam Environmental Protection Tax & Recycling Obligations
Vietnam’s environmental protection framework has now reached full implementation, and producers and importers must meet significant new recycling and waste treatment obligations. These responsibilities are…
The End of Paper: Online Filing in Vietnam from 1 October 2025
Vietnam’s government has made the decision that by 1 October 2025 online filing will be the default for most public services, which is a fundamental…
Work Permits in Vietnam for 2025: Changes from Decree 219/2025/ND-CP
The Government of Vietnam has promulgated Decree No. 219/2025/ND-CP (“Decree 219”), effective from 7 August 2025, bringing significant changes in the work permit issuance process…
Post Establishment Obligations for a Company in Vietnam
Understand Vietnam's obligations and requirements once a company is established in Vietnam. Download our PDF checklist detailing registrations, filings andpayments that are required to be…
Guide to Establishing a Company in Vietnam
Step-by-step guide to setting up and incorporating a foreign-owned company in Vietnam. Learn about IRC, ERC, compliance, and post-establishment obligations with Alitium. Company formation in…
The Chief Accountant in Vietnam: Clarifying Compliance and Oversight
The Chief Accountant (CA) holds a legally mandated and strategically significant position within Vietnamese enterprises. Beyond responsibility for managing daily bookkeeping, the CA plays a…
Human Resources in Vietnam: An overview for foreign investors
Alitium's 2025 Human Resources Overview provides a clear guide to HR & employing in Vietnam. Covering contracts, terms, probation, salaries, insurances and obligations, this guide…
Accounting in Vietnam: An Overview
This 2025 publication looks at accounting obligations, requirements and practices in Vietnam. Looking at the structure behind VAS, the intersection with IFRS, and the integration…
Should You Adopt A Model Charter Or Tailor Your Own?
Deciding whether to adopt a model charter or create a tailored one is critical when forming or investing in a company in Vietnam. This article…
Vietnam’s 2025 Law on Personal Data Protection
The promulgation of Vietnam's Law on Personal Data Protection 2025 (PDP Law), which was passed on 26 June 2025 and which takes effect on 1…
Vietnam’s Enterprise Law – Updates from Decree 168
Decree No. 168/2025/ND-CP provides regulations for enterprise registration, introducing several new requirements related to electronic authentication, beneficial ownership declaration, changes to enterprise registration, and amendment…
Vietnam Investment Guide: A Structuring & Funding Handbook for Foreign Investors
Structuring & Funding Guide 2025: A Practical Handbook for Foreign Investors in Vietnam. Alitium’s Structuring & Funding Guide 2025 is designed to help investors navigate…
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