Other Briefings
Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules
The magazine explores 2025 tax regime reforms reshaping compliance for investors, including new CIT Law, revised VAT, and invoicing rules.
Global Minimum Tax Implementation in Vietnam: Key Features of Decree 236
We outline key provisions of Vietnam’s Decree No. 236/2025/ND-CP, which guides the country’s global minimum tax (GMT) implementation.
E-Invoice Compliance in 2025: 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.
Vietnam’s Customs Procedures in 2025: Key Updates and Compliance
Vietnam has introduced major changes to its customs procedures and import-export tax policies through new policies, aiming to simplify customs procedures and offer incentives to investors and businesses engaged in cross-border trade.
Vietnam Updates Special Consumption Tax System: New Compliance in 2026
On June 14, 2025, Vietnam’s National Assembly passed the 2025 Law No. 66/2025/QH15 on Special Consumption Tax (SCT) to address remaining issues and resolve inconsistencies and overlaps with other regulations.
Update Your Company Address After Vietnam’s Provincial Merger: A Brief Guide
We explain what companies need to do regarding address updates for legal compliance following Vietnam’s provincial merger.
Vietnam’s Tax and Transfer Pricing Compliance: New Regulations in VAT Law
This article outlines the key developments that stakeholders should be aware of in order to navigate Vietnam’s tax and transfer pricing compliance effectively in 2025.
Vietnam’s On-Spot Export and Import Regime: Latest 2025 Updates
Following the approval of the amended Customs Law and Value-Added Tax Law, the management of on-spot export and import activities in Vietnam has experienced significant changes.
2025 CIT Law: New Rates Established and Industrial Park Incentive Removed
Vietnam’s amended Corporate Income Tax (CIT) Law, effective October 1, 2025, moves away from location-based tax breaks and steers incentives towards priority industries, enterprise scale, and technological investment.
Vietnam Government Extends 2% VAT Reduction on Specific Goods and Services till End of 2026
The Vietnam government has agreed to extend the 2 percent VAT reduction on specific goods and services till the end of 2026.
