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,…
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…
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…
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…
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…
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…
From 11 September 2026, Vietnam will implement the Apostille Convention through Decree 293, replacing multi-layer consular legalisation with a single Apostille for qualifying foreign public…
Vietnamese employers face important payroll and HR compliance developments affecting personal income tax, compulsory social insurance and employee data administration. This August 2026 update outlines…
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 employers face annual company and employee obligations for the Provincial Natural Disaster Prevention and Control Fund. This article explains how company contributions are calculated,…
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…
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'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…
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'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 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'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'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 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…
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 Tax Department has launched its 2026 Tax Code Cleansing Campaign to improve the accuracy of taxpayer records and remove inactive registrations. While administrative in…
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 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 provides an important indication of how Vietnam intends to shape the next phase of foreign investment. While not introducing immediate legal changes,…
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…
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