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.
Avoiding PE Risks in Vietnam: Best Practices for Foreign Representative Offices
To avoid triggering Permanent Establishment (PE) status, investors must thoroughly understand Vietnam’s regulatory framework for representative offices (ROs) and PEs. This ensures compliance, minimizes tax liability, and mitigates legal risks.
Stuck in Vietnam? A Guide to Exit Delays Over Tax Obligations
We examine the reasons authorities may temporarily restrict individuals from exiting Vietnam due to tax debts and outline key steps to help avoid these situations.
Vietnam’s Property Tax Regime 2024
Understand how Vietnam’s property tax regime impacts the country’s real estate market, supporting infrastructure, and investment decisions.
Tax Obligations for Resident and Non-Resident Property Owners in Vietnam
Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens.
Special Consumption Tax in Vietnam 2024
Vietnam’s special consumption tax, or excise tax, applies to the production or import of specific luxury and non-essential goods and certain services.
E-Invoice Compliance in Vietnam: Regulations, Requirements, and Best Practices
Vietnam mandates the use of electronic invoice (e-invoice) for all taxpayers. This article provides essential guidance and notes the step-by-step compliance requirements for businesses implementing e-invoicing.