Other Briefings
Understanding Functional Currency in Vietnam’s Accounting Regime
Vietnam’s Circular 99 clarifies how enterprises determine, change, and translate functional currency, including VND reporting and disclosure requirements.
Administrative Penalties for Tax and Invoice Violations in Vietnam
Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam’s administrative penalties for tax and invoice violations.
Vietnam’s Tax and Accounting Updates for Businesses in 2026
Recent regulatory updates on Vietnam’s tax and accounting affect foreign firms, requiring timely preparation for implementation.
Capital Transfer Taxation and Exclusions Under Decree 320: A Practical Guide
We explain Vietnam’s application of corporate income tax (CIT) to capital transfers under Decree No. 320/2025/ND-CP
Updated CIT Compliance in Vietnam: Key Provisions of Decree 320/2025
Decree No. 320/2025/ND-CP signifies a thorough overhaul of Vietnam’s corporate income tax system, clearly defining rules on the scope of taxpayers, withholding responsibilities, capital transfers, and incentives.
Vietnam’s New VAT Law in 2026: Key Compliance Guidance
We review the latest updates to Vietnam’s Value-Added Tax (VAT) Law, aimed at supporting business recovery after the typhoon season and resolving the current bottleneck in VAT refunds.
Vietnam’s IFRS Sustainability Terminology Translation: Why It Matters
The recent introduction of Vietnamese IFRS sustainability terminology aligns Vietnam’s accounting practices with global standards.
Circular 99: What Vietnam’s New Accounting Regime Means for IFRS Alignment
Vietnam’s accounting regime has recently been revised to give companies more flexibility and independence in structuring accounting processes.
Coca-Cola’s Tax Lawsuit: Transfer Pricing Risk Consideration for Business in Vietnam
Vietnam’s tax authority is intensifying scrutiny of related-party transactions, as seen in the recent Coca-Cola case. Learn how shifting transfer pricing regulations and deeper audit reviews will shape compliance obligations for multinationals.
Vietnam VAT Rates and Applicability in 2025: A Brief Guide
For business owners or investors, understanding Vietnam’s Value Added Tax (VAT) system is crucial for compliance and strategic planning in the Vietnamese market.
