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…
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…
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…
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…
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…
Navigating Restrictions for Vietnam’s Inbound Capital Flows
Vietnam imposes stringent capital controls, making it essential for investors to carefully understand the regulations governing the transfer of funds into (and out of) the…
VAT Changes from July 2025 in Vietnam
Vietnam’s new Value Added Tax (VAT) Law of 2024 (Law No. 48/2024/QH15) introduces significant changes to the conditions for input VAT deduction, including concerning payment…
Accounting, Bookkeeping & Tax Outsourcing in Vietnam
Comprehensive Outsourced Solutions for Foreign-Invested Companies Operating in Vietnam requires more than just good business planning — it requires strict compliance with Vietnamese Accounting Standards…
July 2025: What Vietnamese Businesses Should Do For Tax Compliance Following Address Changes
From 1 July 2025, Vietnam has merged provinces, eliminated districts and expanded wards/communes. This impacts every company and creates new addresses. Remain compliant and understand…
Vietnam’s New Corporate Income Tax Law 2025: Major Reform For Investment Support
On 14 June 2025, the National Assembly of Vietnam passed the new Law on Corporate Income Tax, marking a strategic shift in Vietnam’s tax policy.…
Vietnam’s New Social Insurance Law: 1 July 2025 Implementation Approaches
Vietnam’s amended Social Insurance Law (Law No. 41/2024/QH15), passed by the National Assembly in 2024, enters into force on 1 July 2025. This extended transitional…
New Amended Law on Enterprises: Disclosing Ultimate Beneficial Ownership
The disclosure of Ultimate Beneficial Ownership for Vietnamese enterprises takes effect from 17 June 2025, requiring record keeping and amendments to company registrations to reflect…
Vietnam’s Carbon Credit Exchange Mechanism: Legal Insights and Opportunities for Foreign Investors
The trading of carbon credits provides companies with both environmental and financial benefits, facilitating the reduction of emissions whilst the same time the generation and…
Vietnam’s Fintech Pilot Mechanism: Key Insights from Decree No. 94/2025/ND-CP
Vietnam recently introduced Decree No. 94/2025/ND-CP, establishing a pilot mechanism that allows fintech firms and credit institutions to test innovative solutions in a controlled environment…
Resolution 198 Sets the Stage for Private Sector Breakthroughs in Vietnam
Resolution 198 introduces a comprehensive package of incentives, protections, and support programs aimed at removing long-standing bottlenecks and energizing private sector growth. It focuses on…
Resolution 68 – A Vision for Vietnam’s Private Sector
Vietnam’s Politburo issued Resolution No. 68-NQ/TW in May 2025, marking a major turning point in national economic policy by formally positioning the private sector as…
Changes to VAT Invoice Issuance from 1 June 2025, with Decree 70/2025/ND-CP
The Vietnam Government issued Decree 70/2025/ND-CP on 20 March 2025, implementing various amendments to provisions in Decree 123/2020/ND-CP concerning VAT invoices and documentation. These changes…
Thresholds for Border Exit Suspensions: Understanding Vietnam’s 2025 Tax Changes
Vietnam's 2025 tax updates bring significant changes, including a new VAT Law from July 2025, stricter tax registration rules, and updates to tax administration laws,…
Vietnam Taxation in 2025 – Changes for Businesses
Vietnam's 2025 tax updates bring significant changes, including a new VAT Law from July 2025, stricter tax registration rules, and updates to tax administration laws,…
Vietnam Transfer Pricing – February 2025 Updates
Vietnam has introduced significant transfer pricing changes for the 2024 tax year under Decree 20/2025/ND-CP, effective from 27 March 2025, which revises related party definitions,…
Foreign Currency and Capital Controls In Vietnam: What Foreign Investors Need To Know
Managing capital flows and foreign currency transactions is a crucial but often overlooked aspect of doing business in Vietnam for foreign investors. Vietnam’s monetary policies…
Financial Reporting in Vietnam
Financial Reporting in Vietnam: A Practical Guide – Compliance reports (VAS, VAT filings) keep businesses legally aligned but offer little strategic insight. Management reports, however,…
Unveiling Vietnam’s New VAT Framework: Highlights of the 2024 Law
On November 26, 2024 Vietnam introduced significant updates to its Value-Added Tax (VAT) Law. Comprising four chapters and 17 articles, this revised legislation marks a…
Implications of Delayed Charter Capital Contributions and Practical Strategies for Resolution
Timely Charter Capital contributions are critical for compliance in Vietnam. Companies must meet their pledged contributions within 90 days of receiving their Enterprise Registration Certificate…
Software Development Tax Incentives in Vietnam
For many foreign corporations, Vietnam is increasingly becoming a viable destination for expanding back-office operations. Be it for software development, finance, design, operations support or…
Vietnam as a Back-Office Expansion Hub: A Practical Guide
For many foreign corporations, Vietnam is increasingly becoming a viable destination for expanding back-office operations. Be it for software development, finance, design, operations support or…
Vietnam Tax Inspections in 2024: Practices and Procedures
Tax inspections in Vietnam are a regular occurrence for corporate enterprises, yet the mere mention of an “inspection” by a government authority can throw up…
Are exported services subject to 0% VAT from Vietnam? It depends…and it can be complicated.
Exported services are generally assumed to be subject to 0% VAT for Vietnamese taxpayers who export abroad, however it is complicated and not all exported…
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