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 changes are likely to require foreign investors to provide more structured feasibility analysis, implementation planning and supporting documentation at an earlier stage. This article examines the practical implications for inbound investors in Vietnam.
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 health insurance contribution caps, trade union contributions, payroll calculations, and a wide range of employee entitlements linked to the statutory base salary. This publication outlines the practical implications for employers, employees, payroll administration, and workforce cost planning in Vietnam.
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 explores common compliance risks, insurance inspection exposure, payroll structuring pressures, inconsistencies in practical application, and the broader governance implications facing businesses operating in Vietnam in 2026.
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 practice, including errors relating to Personal Income Tax (PIT), social insurance, overtime, probation arrangements, salary deductions, and employee termination payments. The publication also highlights practical risk areas that employers should proactively review to reduce audit exposure, penalties, and employee disputes.
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 timing for related tax declarations. This publication outlines the practical compliance framework, common risks, documentation requirements, VAT implications, and key tax timing principles businesses should understand to minimise reporting inconsistencies and tax exposure.
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 is a critical prerequisite, regardless of licensing exemptions. This article outlines the SBV approval process, offshore investment capital account requirements, reporting obligations, and key compliance risks investors must manage when structuring and executing overseas investments.
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, increased thresholds for allowances and withholding, and clearer rules on dependents, overtime and deductions. While broadly beneficial, the changes require employers to align payroll systems, contracts and documentation to ensure compliance.
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 certain limitations on sanctions, and introduces penalties linked to AML compliance failures. The changes reduce ambiguity in enforcement timing and increase exposure for businesses, particularly around internal controls, reporting, and governance.
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 contribution, banking channels, and profit repatriation. It highlights common pitfalls and how early-stage structuring decisions directly impact the ability to move capital in and out of Vietnam.