Other Briefings
Understanding the Updates to Vietnam’s Tax Codes in 2025
Effective February 6, 2025, Circular 86/2024/TT-BTC will replace Circular 105/2020/TT-BTC, which previously governed tax registration procedures in Vietnam.
Vietnam’s Personal Tax Code: Key Changes under Circular 86
Circular 86 will be implemented in two phases: the first phase, effective February 6, 2025, enforces all provisions except for the use of citizen ID numbers in tax-related functions. In the second phase, starting July 1, 2025, ID numbers will officially replace tax codes.
An Overview of Vietnam’s Environmental Protection Tax in 2025
On the books since 2010, Vietnam’s Environmental Protection Tax has been a key pillar of Vietnam’s transition to a cleaner, greener economy. In this article, we break down the key details foreign investors should know.
Q&A: Personal Income Tax Finalization in Vietnam
We touch on some frequently asked questions on the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.
Vietnam’s Draft Excise Tax Law: Implications for Stakeholders
Vietnam’s draft excise tax law introduces new bases for calculating the special consumption tax and will impact new goods and services.
Vietnam’s 2024 VAT Law: Key Provisions and Changes to the VAT Regime
Vietnam’s 2024 Law on Value-added Tax (VAT) will take effect from July 1, 2025 and the 2% reduced VAT regime is extended till end June 2025.
Avoiding PE Risks in Vietnam: Best Practices for Foreign Representative Offices
To avoid triggering Permanent Establishment (PE) status, investors must thoroughly understand Vietnam’s regulatory framework for representative offices (ROs) and PEs. This ensures compliance, minimizes tax liability, and mitigates legal risks.
Tax Obligations for Resident and Non-Resident Property Owners in Vietnam
Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens.
Special Consumption Tax in Vietnam 2024
Vietnam’s special consumption tax, or excise tax, applies to the production or import of specific luxury and non-essential goods and certain services.
Vietnam’s Natural Resource Tax 2024
Companies engaged in the extraction of natural resources in Vietnam are subject to tax obligations on these resources. Here’s what they are.
