Decree 283/2026 introduces a new penalty framework for Vietnam employers, effective 10 September 2026. This Alitium guide explains fines for labour and social insurance violations, the separate labour registration...
Giving goods away does not automatically mean a zero VAT taxable price in Vietnam. This article explains when goods supplied under a qualifying promotion have a zero taxable price,...
Vietnam’s interest deduction rules can restrict borrowing costs even where loans are from independent banks and priced commercially. This publication explains when related-party transactions trigger the rules under Decree...
Vietnam's capital rules extend beyond the figures recorded on an IRC or ERC. This practical guide explains the relationship between charter capital, investment capital and loan capital; the updated...
Vietnam’s beneficial ownership framework has changed under Decree 296/2026/ND-CP, introducing a clearer sequence for identifying UBOs through ownership, substantive control and, where necessary, fallback management disclosure. The rules are...
Vietnamese law generally exempts employers from filing monthly or quarterly PIT returns where no tax has been withheld. However, relying on this exemption can create practical risks when salaries...
Staff transfers between Vietnamese legal entities are not simply internal payroll changes. This article explains how employers should structure employee movements across group companies, restructurings and secondments while managing...
Establishing a Singapore company is only the starting point. Businesses must ensure that commercial substance aligns with their activities, structure and intended tax position. This article examines Singapore tax...
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