Vietnam has introduced significant changes to the calculation of Foreign Contractor Tax (FCT) under Circular 20/2026/TT-BTC. The revised rules broaden the taxable revenue base by…
Hiring foreign employees in Vietnam requires more than simply obtaining a work permit. Employers must navigate labour laws, employment contracts, payroll, personal income tax, social…
Vietnam's Tax Department has issued Official Letter 3870/CT-CS, providing important clarification on Country-by-Country Reporting (CbCR) obligations under Decree 132. The guidance confirms that CbCR information…
Vietnam's Resolution 66.18 introduces significant reforms aimed at reducing business conditions, simplifying administrative procedures and accelerating investment activity. Key changes include higher merger control thresholds,…
Vietnam's Department of Taxation has clarified that eligible foreign-invested enterprises (FDIs) may access the new 3-year Corporate Income Tax exemption available to qualifying SMEs. This…
Vietnam's PIT dependant deduction can deliver significant tax savings, but incorrect registrations may expose both employees and employers to reassessments, interest and compliance risks. This…
Representative Offices (ROs) remain a popular entry structure for foreign investors entering Vietnam, but they are often misunderstood from a compliance perspective. This guide examines…
Vietnam's Decree 96/2026/ND-CP provides the implementing framework for the new Law on Investment 2025 and introduces significant changes for investors. This guide examines the new…
Vietnam's Department of Taxation has identified key risk indicators that are shaping tax audits and inspections in 2026. Businesses reporting sustained losses, low profitability, significant…
Vietnam is introducing a new electronic labour contract framework under Decree 337/2025/NĐ-CP and Circular 08/2026/TT-BNV, forming part of the country’s broader digital transformation agenda. While…
Vietnam’s Circular 55/2026/TT-BTC introduces revised investment proposal templates that increase expectations around financial modelling, operational assumptions and socio-economic analysis during the investment licensing process. The…
Vietnam’s statutory base salary will increase to VND 2.53 million per month from 1 July 2026 under Decree 161/2026/ND-CP. The adjustment affects social insurance and…
Social insurance compliance in Vietnam has become increasingly complex for employers balancing regulatory obligations, workforce expectations, payroll costs, and growing scrutiny from authorities. This article…
Payroll compliance in Vietnam remains a significant risk area for both foreign-invested and local businesses. This article outlines eight common payroll mistakes frequently identified in…
Vietnam’s Decree 70/2025/ND-CP introduced important clarification on the handling of incorrect e-invoices, including when businesses should issue adjustment invoices versus replacement invoices, and the correct…
Vietnam’s outbound investment regime has been streamlined under Decree 103, but capital transfers remain tightly controlled by the State Bank of Vietnam. Foreign exchange registration…
Vietnam’s Draft Decree guiding the 2025 Personal Income Tax Law introduces practical changes impacting salaries and wages from 2026. Key updates include expanded non-taxable benefits,…
Decree 132/2026/NĐ-CP strengthens Vietnam’s administrative penalty regime for accounting and independent audit, with effect from May 2026. It expands enforcement authority across multiple agencies, removes…
Vietnam Outbound Investment Rules 2026: Key Changes Under Decree 103/2026/NĐ-CP
Capital flows in Vietnam are less about restriction and more about structuring and execution. This guide outlines key compliance considerations for foreign investors, including capital…
Ultimate Beneficial Ownership (UBO) is now a core compliance requirement in Vietnam, driven by strengthened AML regulations and FATF alignment. This article explores how UBO…
Vietnam’s Resolution 198/2025/QH15 and Decree 20/2026/NĐ-CP introduced a 3-year corporate income tax (CIT) exemption for newly established SMEs to strengthen the domestic private sector. However,…
Amid rising geopolitical uncertainty and shifting global supply chains, Southeast Asia is increasingly attracting international capital. This article examines how Vietnam, Singapore and Malaysia each…
Vietnam’s adoption of the Hague Apostille Convention, effective September 2026, will simplify the authentication of foreign public documents used in Vietnam. The new system replaces…
Transfer pricing inspections have become a key focus of the Vietnamese tax authorities as multinational group structures and cross-border transactions become more common. Enterprises engaging…
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’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…
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,…
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…
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’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’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 has enacted the Law on Investment (Amendment) 2025, marking one of the most substantial reforms to conditional business activities in recent years. The amendments…
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…
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…
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…
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 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’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…
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…
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