Vietnam’s National Assembly approved the amended Law on Personal Income Tax, aiming to strengthen purchasing power, improve tax fairness, and enhance workforce competitiveness.
Vietnam’s tax authority is tightening oversight of related-party transactions, exemplified by the Coca-Cola case. Changing transfer pricing rules, CbCR exchanges, and deeper audits will shape multinational compliance.
Effective January 1, 2026, Circular No. 99/2025/TT-BTC overhauls the Vietnam accounting regime by replacing outdated provisions and giving enterprises more flexibility and independence in organizing their accounting systems.
The recent introduction of Vietnamese sustainability terminology under International Financial Reporting Standards (IFRS) marks a significant step toward aligning Vietnam’s accounting practices with global standards.
To facilitate visitor entry, the Vietnamese government added 41 border gates to the e-visa ports, increasing the total to 83 and providing more travel options.
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