Other Briefings
Vietnam’s Draft CIT Law: Changes to Incentives and Tax Liability
Vietnam’s draft Corporate Income Tax (CIT) Law proposes changes to incentive eligibility, taxation on capital transfers by foreign investors, and aims to address limitations hindering integration with international best tax practices.
Foreign Contractor Tax in Vietnam: A Complete Guide
Vietnam’s foreign contractor tax is a withholding tax that may affect your business if you’re working with a Vietnamese company or sub-contractor. Here’s how.
Q&A: Understanding Vietnam’s Customs Guidelines on Special Cases in 2024
In 2024, Vietnam’s General Department of Customs (GDC) released multiple official letters guiding customs procedures during special events, including tax-free imported goods repurposing, system failures, and maintaining tax incentives after project ownership changes.
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 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.
