Vietnam’s New Accounting Regulations for 2026
Circular 99/2025/TT-BTC introduces Vietnam’s most significant accounting changes in a decade. Our free publication covers how the new principles-based regime affects foreign-invested enterprises, internal controls, chart of accounts, documentation, functional currency, and 2026 transition requirements.
Singapore Compliance Calendar 2026 | Key Corporate Deadlines
A clear, practical guide to Singapore’s 2026 compliance requirements, covering key deadlines for corporate filings, tax submissions, GST, CPF, and worker levies. Designed to support structured, year-round regulatory planning.
Internal Controls: Vietnam’s New Requirement under Circular 99/2025/TT-BTC
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 corporate transparency and accountability.
Among its most important updates is the mandatory establishment of internal governance and internal control systems for all enterprises, which is a requirement that will fundamentally reshape how businesses manage their accounting and financial operations.
2026 Vietnam Compliance Calendar
Stay ahead of Vietnam’s compliance obligations with Alitium’s 2026 Vietnam Compliance Calendar, providing a practical companion for finance, HR, and corporate teams managing tax, labour, and investment reporting across the year.
Personal Income Tax Deduction Increase in Vietnam from 1 January 2026
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 individual taxpayers rises to VND 15.5 million and for each dependent to VND 6.2 million. This change reduces the taxable income base, providing meaningful relief for employees and families while aligning with the Government’s cost-of-living policies.
Employers and payroll teams must update systems, tax-withholding procedures, and dependent registration processes to ensure compliance. The increase also offers an opportunity for proactive tax planning and payroll review ahead of the 2026 tax year.
Vietnam Raises Regional Minimum Wages from 1 January 2026: Decree 293/2025/ND-CP
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 all regions and increase caps for unemployment insurance contributions. Employers should update payroll, contracts, and budgets to ensure compliance and reflect new salary floors.
Vietnam’s Accounting Enters a New Phase: Circular 99/2025 Replaces Circular 200/2014
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 more than 10 years. The reform introduces new rules on accounting currency, digital documentation, internal control, financial statement formats, and chart of accounts—creating both compliance pressure and modernisation opportunities for businesses.
Vietnam & Global Minimum Tax
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 and aligning with global tax standards
Vietnam Trademark Protection: Strategy & Global Expansion
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 enables global brand protection and long-term competitive advantage.
Singapore: A Magnet for Global Entrepreneurial Wealth
Singapore continues to attract global entrepreneurs with its strong economy, pro-business policies, and family office incentives driving innovation and growth.