Vietnam's Decree 252/2026 introduces important changes to temporary exit suspension rules linked to unpaid tax obligations. The regulations extend potential travel restrictions to beneficial owners…
Vietnam's HR and payroll regulatory updates in September and October 2026 introduce important compliance considerations for employers. Changes cover labour registration requirements, personal income tax…
Vietnam has introduced a 30% corporate income tax (CIT) reduction for eligible businesses in 2026 and 2027 under Decree 398/2026/ND-CP. The relief applies to qualifying…
Excessive overtime in Vietnam's manufacturing sector creates risks beyond labour law compliance, affecting productivity, employee retention, customer relationships and business valuations. This article examines Vietnam's…
A valid invoice alone does not establish that an expense is deductible for corporate income tax in Vietnam. Alitium explains why businesses should assess the…
Vietnam's Decree 393 takes effect on 5 December 2026, simplifying foreign-worker eligibility, documentation and work-permit renewals while tightening employer obligations. Its ban on subleasing foreign…
Preparing to hire your first employee in Vietnam? Alitium answers five common payroll questions from foreign investors, covering mandatory insurance, personal income tax, trade union…
Vietnam's 2025-2026 labour reforms put a greater emphasis on records that prove compliance in practice. Alitium outlines five areas employers should review: internal labour regulations,…
Vietnam's Circular 89/2026/TT-BTC introduces changes to tax administration affecting VAT, corporate income tax, personal income tax and foreign contractor tax. This article covers taxpayer risk…
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…
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