Other Briefings
Vietnam Plans Special Policies for Private Sector: Tax Incentives and Barrier Removals
On May 17, 2025, Vietnam introduced two resolutions that outline special mechanisms and policies to promote the development of the private economy, accompanied by an implementation plan aimed at relevant authorities.
Stuck in Vietnam? A Guide to Exit Delays Over Tax Obligations
We examine the reasons authorities may temporarily restrict individuals from exiting Vietnam due to tax debts and outline key steps to help avoid these situations.
Certificate of Origin in Vietnam: A Brief Guide on C/O Application
This article examines the various C/O types, their application processes, and the specific forms associated with different trade agreements to help businesses adopt the best C/O application methods.
Invoice Compliance in Vietnam: Key Changes under Decree 70
Effective June 1, 2025, Decree 70/2025/ND-CP will amend and supplement a broad range of provisions under Decree 123/2020/ND-CP, which prescribes the issuance and maintenance of invoices and records. This article outlines key changes specified under the new decree, as well as compliance advisory for regulated firms.
Profit Repatriation in Vietnam: A Brief Guide in 2025
Vietnam has established clear regulations regarding profit repatriation for foreign investors, aiming to create a transparent and orderly process for foreign investors.
Vietnam Introduces Tax Department under Decision 381
On February 26, 2025, Vietnam officially terminated its General Department of Taxation and introduced a new model. This article examines the functions, responsibilities, and the new organizational structure of Vietnam’s tax system.
Q&A: Compliance with Vietnam’s Transfer Pricing Rules
The 2024 tax finalization, which ends on March 31, 2025, and the transfer pricing compliance declaration pose significant challenges for businesses engaged in related party transactions to comply with current and newly updated rules. This article addresses the most common questions we encounter when supporting our clients navigating Vietnam’s transfer pricing regulations.
Related Party Transactions in Vietnam: Key Provisions Under Decree 20
Stay compliant with Vietnam’s latest regulations on related party transactions. Explore key provisions of Decree 20 and its impact on transfer pricing, disclosure requirements, and tax compliance.
How Vietnam Will Implement the Global Minimum Tax: Draft Decree Guiding Resolution 107
We discuss the Vietnam draft decree outlining the implementation of Resolution 107 and the Global Minimum Tax (GMT) under GloBE rules, introducing tax administration requirements and CIT measures to combat tax avoidance by MNCs.
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.
