Vietnam issued Decree 29 on special investment incentives for investment projects involving corporate income tax, land and water surface reductions.
Vietnam Briefing highlights the recent landmark deal on the global minimum corporate tax rate by the OECD and potential implications for Vietnam.
Export Processing Enterprises located in EPZs benefit from significant tax exemptions. Vietnam Briefing highlights the preferential policies for investors.
To aid with economic recovery and for those affected by the pandemic, Vietnam issued Decision 27 on cutting land rent by 30 percent.
Vietnam’s Circular 45 sets new rules on the Advance Pricing Agreement (APA) mechanism in Vietnam. Circular 45 came into effect on August 3, 2021.
Similar to last year, Vietnam has issued incentives for businesses affected by COVID-19. These include tax breaks and land fee payment deferrals.
Tax, Accounting, and Audit in Vietnam 2021, the latest publication from Dezan Shira & Associates, is out now and available for download.
Vietnam recently issued Circular 19 guiding regulations on electronic tax transactions. Vietnam Briefing highlights the Circular’s key points.
Vietnam Briefing highlights tax exemptions and reductions for those tax residents that are subject to personal income tax in Vietnam.
Vietnam’s tax codes are used to identify taxpayers and define tax liability. Vietnam Briefing describes the process to acquire them and why they matter.