Temporary Exit Suspension in Vietnam: What Business Leaders and Investors Need to Know
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 and legal representatives of businesses with overdue tax liabilities, while foreign individuals face separate requirements. Alitium examines the applicable tax thresholds, notification procedures, conditions for lifting suspensions and practical compliance considerations for investors and business leaders.
Vietnam HR & Payroll Updates in 2026: Are Your Employment and Payroll Practices Keeping Up with Regulatory Changes?
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 withholding on post-termination payments, social insurance enforcement, electronic payment reconciliation and digital employee records. Alitium examines six key developments, including proposed social insurance reforms, and outlines practical steps for businesses to strengthen compliance.
Vietnam’s 30% CIT reduction for 2026 and 2027: Eligibility and practical considerations under Decree 398
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 enterprises with annual revenue not exceeding VND 10 billion, including financial revenue and other income. Alitium examines eligibility requirements, interactions with existing tax incentives, quarterly provisional payments, revenue calculations and practical compliance considerations to help businesses assess and claim the reduction.
Vietnam’s Overtime Trap: Managing Compliance, Productivity and Commercial Risk
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 overtime limits, workforce planning, shift management and the challenge of overtime-dependent earnings. It also explores the commercial consequences of supplier audits, regulatory inspections and M&A due diligence, with practical strategies for improving compliance and productivity.
Singapore Variable Capital Company VCC Guide 2026
Singapore’s Variable Capital Company (VCC) offers fund managers, family offices and investors a flexible structure for establishing and managing investment funds. This article examines standalone and umbrella VCC structures, capital management flexibility, regulatory and governance requirements, and potential tax incentives under Sections 13O and 13U. It also considers how VCCs compare with offshore fund structures and why careful planning before incorporation is essential.
Is a Valid Invoice Enough for an Expense to Be Deductible in Vietnam?
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 underlying transaction, demonstrate a business purpose, retain evidence of goods or services received, and meet applicable payment conditions. The article covers consulting and marketing expenses, personal purchases, related-party charges and practical steps to strengthen supporting records and identify potential tax risks before filing.
Audit Exemptions for Singapore: Who Qualifies for Financial Statement Audit Exemptions
Understand Singapore’s audit exemption rules for private companies, startups, groups and dormant companies. Alitium guide explains the small company thresholds for revenue, assets and employee numbers, how eligibility is assessed and why foreign entities matter when reviewing group status. Learn how companies maintain their exemption and why exemption from audit does not remove financial statement preparation or ACRA filing obligations, helping businesses manage compliance costs with confidence.
Malaysia Budget 2027: Five Considerations for Businesses Planning Regional Expansion
Alitium examines five Malaysia Budget 2027 considerations for businesses planning ASEAN expansion: investment trends, energy and green technology incentives, Global Services Hub proposals, talent mobility and cross-border connectivity. The article outlines how Malaysia could support regional management, shared services and supply chains, and highlights the commercial, tax, legal and implementation factors to assess before investing. Proposed measures remain subject to legislation and guidelines.
Vietnam’s Decree 393 Streamlines Foreign Employment and Challenges EOR Hiring Models
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 workers raises significant concerns for Employer of Record (EOR) hosting arrangements. Alitium examines the key changes, including narrower intra-company transfer rules, short-term work exemptions and reporting requirements, and explains how businesses can prepare and protect workforce continuity.
Payroll in Vietnam Five Questions Foreign Investors Often Ask Before Their First Hire
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 contributions, allowances and bonuses, employee termination, statutory reporting and payroll cycles. Discover what employers need to consider before the first hire, how monthly payroll and additional pay runs work, and how Alitium can support payroll setup, employment structuring and ongoing local labour compliance.