Other Briefings
Vietnam’s Import-Export Regime: Managing Customs and Accessing Tax Benefits
In this Vietnam Briefing report, available as a free download from the Asia Briefing Publication Store, we examine Vietnam’s import-export regulatory regime, latest legal and tax updates, and the VAT refund process.
Completing an Effective Stocktake in Vietnam
As the year draws to a close, firms will likely need to perform a stock take. With this in mind, the Vietnam Briefing runs through what firms need to do to ensure their stocktake is as simple, quick, and effective as possible.
Vietnam’s Management of Duty-Incentivized Projects Following Ownership Changes: Latest Guidelines
The new project owners will be considered the users of duty-exempt goods in Vietnam and are responsible for registering a list of these goods with customs authorities.
CIT Incentives for Software Production and High-Tech Companies in Vietnam
Software production benefits include preferential tax rates and exemptions, while high-tech enterprises can access broader incentives like tax holidays and financial support under Decree 13.
Tax Audits for Representative Offices in Vietnam
We discuss the key points of tax audits for Representative Offices in Vietnam, considering that these entities rely entirely on their parent companies without the ability to generate profits or enter into contracts independently.
Vietnam Tax Codes: An Explainer
Vietnam’s tax codes identify taxpayers and determine tax liability. Here, we outline how to acquire them and explain their importance.
Vietnam Government Extends 2% VAT Reduction on Specific Goods and Services till End of 2024
The Vietnam government issued Decree 72/2024 on June 30 to extend the 2% VAT reduction on specific goods and services till the end of 2024.
Vietnam Considers Raising Excise Tax for Alcohol, Sweetened Beverages, Tobacco
We discuss the Ministry of Finance’s proposal to hike the Vietnam excise tax rates for alcohol, sugary drinks, and tobacco products and how this policy shift could impact consumer facing businesses.
Vietnam Government Extends Tax and Land Rental Payment Deadlines in 2024
The Government has issued Decree No. 64/2024/ND-CP, granting tax payment extensions for eligible businesses and organizations.
An Introduction to Double Taxation Avoidance in Vietnam
Vietnam has double taxation avoidance agreements with 80 countries, allowing legal entities, businesses, and individuals to apply their provisions to avoid being double-taxed on their income.
