Vietnam’s Personal Income Tax Law 2025: Impact on Vietnamese Taxpayers in 2026
Vietnam’s Personal Income Tax Law 2025 marks a major reform to the country’s PIT framework, taking effect from 2026. Key changes include increased personal and…
Vietnam Year-End 2025 Tax Compliance: Key CIT, PIT and VAT Requirements and Deadlines
Vietnam’s 2025 year-end tax finalisation is a transitional compliance year following major legislative changes to the Corporate Income Tax regime. This guide outlines key deadlines…
Vietnam’s New Corporate Income Tax Rules: Key Changes Under Decree 320
Decree 320/2025/ND-CP provides detailed guidance on Vietnam’s new Corporate Income Tax Law from December 2025. This article outlines key changes affecting taxable income, loss offsetting,…
Invoice Issuance Timing in Vietnam: 2026 Rules and Penalty Framework Explained
Incorrect invoice issuance timing remains one of the most common tax compliance risks for businesses operating in Vietnam. While often unintentional, errors frequently arise from…
Vietnam’s Most Common Tax Risks: The Six Errors That Lead to Back Taxes and Penalties
In Vietnam’s increasingly data-driven tax environment, even minor compliance gaps can lead to significant back taxes, penalties, and audit exposure. Tax authorities now routinely cross-check…
Vietnam Labour Compliance: Essential Internal HR Documents
Vietnam’s amended Investment Law allows foreign investors to establish economic organisations prior to obtaining an Investment Registration Certificate (IRC), subject to applicable market access conditions.…
Update: Foreign Investors Permitted to Establish Companies in Vietnam Before Obtaining IRC Under Amended Investment Law
Vietnam’s amended Investment Law allows foreign investors to establish economic organisations prior to obtaining an Investment Registration Certificate (IRC), subject to applicable market access conditions.…
Vietnam Reduces 38 Conditional Business Activities Under New Investment Law Amendments (Effective 2026)
Vietnam has enacted the Law on Investment (Amendment) 2025, marking one of the most substantial reforms to conditional business activities in recent years. The amendments…
Global Minimum Tax in Vietnam: How GMT Reshapes Tax Incentives for Multinational Investors
Vietnam’s introduction of the Global Minimum Tax (GMT) under Decree 236 marks a critical shift for multinational groups operating in the country. While corporate income…
Internal Controls: Vietnam’s New Requirement under Circular 99/2025/TT-BTC
Circular 99/2025/TT-BTC significantly overhauls Vietnam’s accounting system, where it replaces Circular 200 from 1 January 2026 and introduces a new chapter and mandatory requirements for…
Personal Income Tax Deduction Increase in Vietnam from 1 January 2026
Effective 1 January 2026, Vietnam will increase personal income tax (PIT) deductions under Resolution 110/2025/UBTVQH15, marking the first adjustment since 2020. The monthly deduction for…
Vietnam Raises Regional Minimum Wages from 1 January 2026: Decree 293/2025/ND-CP
Effective 1 January 2026, Vietnam will increase regional minimum wages under Decree 293/2025/ND-CP, replacing Decree 74/2024/ND-CP. The adjustments raise monthly wages by VND 250,000–350,000 across…
Vietnam’s Accounting Enters a New Phase: Circular 99/2025 Replaces Circular 200/2014
Vietnam has released Circular 99/2025, a sweeping overhaul of its enterprise accounting regime that takes effect from 1 January 2026 and replaces Circular 200 after…
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…
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