Other Briefings
Related Party Transactions in Vietnam: Key Provisions Under Decree 20
Stay compliant with Vietnam’s latest regulations on related party transactions. Explore key provisions of Decree 20 and its impact on transfer pricing, disclosure requirements, and tax compliance.
Vietnam’s New VAT Law: Key Compliance Guidance
We examine Vietnam’s new Value Added Tax (VAT) Law, set to take effect on July 1, 2025, which introduces significant changes to the country’s VAT regulations, along with recent clarifications by the Ministry of Finance.
How Vietnam Will Implement the Global Minimum Tax: Draft Decree Guiding Resolution 107
We discuss the Vietnam draft decree outlining the implementation of Resolution 107 and the Global Minimum Tax (GMT) under GloBE rules, introducing tax administration requirements and CIT measures to combat tax avoidance by MNCs.
Understanding the Updates to Vietnam’s Tax Codes in 2025
Effective February 6, 2025, Circular 86/2024/TT-BTC will replace Circular 105/2020/TT-BTC, which previously governed tax registration procedures in Vietnam.
Vietnam’s Personal Tax Code: Key Changes under Circular 86
Circular 86 will be implemented in two phases: the first phase, effective February 6, 2025, enforces all provisions except for the use of citizen ID numbers in tax-related functions. In the second phase, starting July 1, 2025, ID numbers will officially replace tax codes.
An Overview of Vietnam’s Environmental Protection Tax in 2025
On the books since 2010, Vietnam’s Environmental Protection Tax has been a key pillar of Vietnam’s transition to a cleaner, greener economy. In this article, we break down the key details foreign investors should know.
Q&A: Personal Income Tax Finalization in Vietnam
We touch on some frequently asked questions on the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.
Vietnam’s Draft Excise Tax Law: Implications for Stakeholders
Vietnam’s draft excise tax law introduces new bases for calculating the special consumption tax and will impact new goods and services.
Vietnam’s 2024 VAT Law: Key Provisions and Changes to the VAT Regime
Vietnam’s 2024 Law on Value-added Tax (VAT) will take effect from July 1, 2025 and the 2% reduced VAT regime is extended till end June 2025.
Vietnam Government Extends 2% VAT Reduction on Specific Goods and Services till End of June 2025
The Vietnam government has agreed to extend the 2 percent VAT reduction on specific goods and services till the end of June 2025.
