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Vietnam Tax Updates for the New Year 2024


In the first week of the new year there were a handful of changes to taxes in Vietnam that foreign firms may need to be aware of. Here’s what they are.

Draft Global Minimum Tax Support Fund Unveiled


Vietnam’s Ministry of Planning and Investment has released a draft decree outlining an Investment Support Fund to counter the impacts of the Global Minimum Tax. Here are the details.

Tax Update: Global Minimum Tax, VAT Tax Reduction Confirmed for 2024


In a busy week at Vietnam’s National Assembly, a VAT tax reduction has been approved alongside a top-up tax in response to the OECD Global Minimum Tax initiative. Here’s the details.

Completing an Effective Stock Take 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 stock take is as simple, quick, and effective as possible.

Bookkeeping for Tax Compliance Purposes in Vietnam


In the event of an audit, accurate tax records can be crucial in ensuring the process is as smooth and quick as possible. In this article, Vietnam Briefing breaks down the requirements for accounting records in Vietnam.

An Overview of Vietnam’s Environmental Protection Tax


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.

Vietnam’s Natural Resource Tax 2023


Companies engaged in the extraction of natural resources in Vietnam are subject to tax obligations on these resources. Here’s what they are.

Tax, Accounting, and Audit in Vietnam 2023 – the Latest Guide from Dezan Shira & Associates


This edition of Tax, Accounting, and Audit Guide for 2023, produced in collaboration with our tax experts at Dezan Shira & Associates, aims to provide an overview of taxes for businesses and individuals in Vietnam, as well as fundamental accounting and audit information in the Vietnamese business context.

VAT Refunds for Software Developers in Vietnam


According to Circular No. 13/2020/TT-BTTTT, businesses engaged in software development must follow stipulated procedures to be able to enjoy incentives related to VAT refunds.

What is a Transfer Pricing Review and Why Do Firms in Vietnam Need It?


A transfer pricing review provides details on the Vietnam firm’s transactions with associated enterprises and compliance with OECD norms.

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