Vietnam Payroll Compliance: When Insurance Contributions Must Be Paid Through Salary
When an employee is not required to participate in one or more of Vietnam’s compulsory insurance schemes, the employer may need to pay the corresponding…
Vietnam’s Provincial Natural Disaster Prevention and Control Fund in 2026
Vietnam employers face annual company and employee obligations for the Provincial Natural Disaster Prevention and Control Fund. This article explains how company contributions are calculated,…
Changes to VAT Adjustments in Vietnam in 2026
Circular 89/2026/TT-BTC introduces a simplified approach to input VAT adjustments in Vietnam from 1 July 2026. The expanded scope of Items 37 and 38 of…
Beyond Vietnam’s New PIT Rules: Key Practical Considerations Under Decree 253 and Circular 87
Vietnam's new Personal Income Tax framework under Decree 253 and Circular 87 introduces significant reforms, but successful implementation depends on more than understanding the legislation.…
Vietnam E-Invoicing Rules Updated: Four Compliance Changes Effective from July 2026
Vietnam's e-invoicing framework has been refined through Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC, effective 1 July 2026. The changes clarify invoice issuance timing, introduce more structured…
Vietnam Temporary Residence Card (TRC) Guide 2026: Practical Requirements for Foreign Employees and Employers
Recent changes in Vietnam's immigration administration mean that obtaining a Temporary Residence Card (TRC) for foreign employees now requires more than simply meeting the statutory…
Vietnam PIT Update July 2026: Changes Affecting Non-Employment Income
Vietnam's Personal Income Tax reforms effective from 1 July 2026 significantly change the taxation of non-employment income under Decree 253/2026/ND-CP. The new rules clarify tax…
Vietnam’s New Personal Data Protection Regime: Required Compliance Actions in 2026
Vietnam's Personal Data Protection Law and Decree 356 introduce a comprehensive legal framework governing the collection, processing and transfer of personal data. With extraterritorial application,…
Vietnam Transfer Pricing Changes 2026: Key Compliance Updates Under Decree 255/2026/ND-CP
Vietnam's transfer pricing framework has undergone significant reform under Decree 255/2026/ND-CP, effective from 1 July 2026. The changes expand the definition of related-party relationships, introduce…
Vietnam Personal Income Tax Changes from 1 July 2026
Vietnam's Personal Income Tax reforms effective from 1 July 2026 introduce significant changes for employers and employees. Decree 253/2026/ND-CP and Circular 87/2026/TT-BTC expand tax-exempt employee…
Vietnam VNeID Registration Guide for Foreign Investors and Foreign-Invested Enterprises (2026)
Vietnam has introduced mandatory organisational VNeID accounts for many online government and administrative procedures, fundamentally changing how foreign-invested enterprises interact with public authorities. This guide…
Alitium marks second anniversary with expanded regional advisory capabilities across Southeast Asia
Ho Chi Minh City, 10 July 2026 – Alitium today celebrates its second anniversary, marking two years of growth from a single Ho Chi Minh…
Vietnam’s 2026 Tax Code Cleansing Campaign: What Businesses Need to Do to Stay Compliant
Vietnam's Tax Department has launched its 2026 Tax Code Cleansing Campaign to improve the accuracy of taxpayer records and remove inactive registrations. While administrative in…
Six Personal Income Tax Compliance Mistakes Employers Continue to Make in Vietnam:2026 Edition
Personal Income Tax (PIT) compliance in Vietnam extends well beyond accurate payroll calculations. This article examines six of the most common compliance risks faced by…
Vietnam Extends VAT, CIT, PIT and Land Rent Payment Deadlines for Eligible Businesses in 2026
Vietnam has introduced tax payment extensions for eligible businesses, business households and individuals under Decree No. 245/2026/ND-CP. The measures defer payment deadlines for VAT, Corporate…
Resolution No. 10-NQ/TW: Vietnam’s Next Phase of Foreign Investment
Resolution No. 10-NQ/TW provides an important indication of how Vietnam intends to shape the next phase of foreign investment. While not introducing immediate legal changes,…
Vietnam Updates Foreign Contractor Tax Rules: Key Changes to FCT Taxable Revenue
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: What Employers Need to Know
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 Country-by-Country Reporting (CbCR) Rules: New Vietnam Tax Guidance for Multinational Groups (2026)
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: Streamlining Business Conditions and Administrative Procedures for Investors
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,…
FDI Enterprises Eligible for 3-Year Tax Exemption in Vietnam
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…
PIT Dependant Registration in Vietnam: Five Common Compliance Risks for Employers and Employees
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 in Vietnam: Tax Risks, Compliance Obligations and Permanent Establishment Exposure
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 on Investment 2026: Key Changes for Foreign Investors and Investment Projects
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 Tax Audits 2026 | Inspection Risks, Transfer Pricing & Tax Compliance
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’s New E-Labour Contract Framework: What Employers Need to Know Before 1 July 2026
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 Tightens Investment Proposal Requirements Under Circular 55
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 Increases Base Salary from 1 July 2026: Payroll, Insurance and Employer Cost Implications
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: Why “Full Compliance” Is Easier Said Than Done
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…
Common Payroll Compliance Pitfalls in Vietnam: Key Risks Employers Should Not Overlook
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 E-Invoice Correction Rules Under Decree 70: Adjustment vs Replacement & Tax Timing Risks
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 Outbound Investment: Foreign Exchange Controls and Capital Transfer Framework
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 Personal Income Tax Reform 2026: Key Changes Under the Draft Guiding Decree
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,…
Stricter Accounting & Audit Enforcement in Vietnam: Decree 132/2026/NĐ-CP
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
Vietnam Outbound Investment Rules 2026: Key Changes Under Decree 103/2026/NĐ-CP
Vietnam Capital Flows: Structuring for Compliance and Control
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…
UBO in Vietnam: Corporate Structuring, Compliance & M&A Impacts
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 New CIT Exemptions: Clarification on Eligibility for FDI Enterprises
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,…
Geopolitical Resilience and Structural Advantage: Why Vietnam, Singapore and Malaysia Stand Out for Global Investors
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 Adopts the Apostille Convention: Simplifying Cross-Border Document Authentication
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…
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