On 19 April 2010 the Standing Committee of the National Assembly in Vietnam released Resolution No. 928/2010/UBTVQH issuing the royalties tariff ("Resolution 928") to implement Article 7 of the Royalties Law No. 45/2009/QH12.

Vietnamese regulations on foreign contractor tax are primarily governed by the Tax Law and related implementing guidelines.

ベトナム国外企業のベトナムからのロイヤリティ収入は、ベトナム側の契約当事者は、法人所得税（CIT）10％を源泉徴収しなければなりません

The Draft Decree will impact the practice of E-Commerce providers about being compliant with tax submissions. Provisional CIT obligations at the end of ...

Following the command of the Prime Minister in Official Telegram 470 in relation to VAT refund for businesses...

On 07th July 2015, the United States and Vietnam signed an income tax treaty with Vietnam, the first ever between the two countries.

In August 2025, Vietnam issued Decree No. 236/2025/ND-CP, its first on implementing the global minimum tax (GMT). This milestone reflects Vietnam's efforts to prevent base erosion and profit shifting...

Vietnam's indirect tax system encompasses value-added tax, special consumption tax, and import/export duties that apply throughout production and trade processes. Understanding the rates, exemptions, and compliance requirements for each tax type is essential for businesses operating in Vietnam's evolving regulatory environment.

Recently, the Government of Vietnam has agreed the proposal to reduce VAT in Vietnam from 10% to 8% for the rest of 2023. It is expected that the Ministry...

Vietnam has recently announced some changes over VAT and Corporate Income Tax. Companies operating in this country should take note of the changes and stay compliant with the regulations.

Finally, the National Assembly of Vietnam has approved the proposal to reduce the VAT tax rate, among other key changes.

In recent months, the Vietnamese National Assembly, Government, and relevant ministries and agencies have held multiple discussions regarding the decision to issue a decree reducing VAT by 2%...

Section a, point 1.1, clause 1, Article 3 of Resolution 43/2022/QH15 stipulating the tax exemption and reduction policies for Vietnamese enterprises as follows: "a) Reducing the value-added tax...

On 23rd April 2020, The Ministry of Planning and Investment issued Document No. 2640/BKHDT-TH to consult related government agencies on Draft resolution of the Government on solutions to remove difficulties...

E-commerce platforms such as Shopee, Lazada, Sendo, Tiki, etc. have long been popular in Vietnam, becoming an e-commerce platform connecting sellers and buyers.

The Government has implemented principles and measures in order to create favorable economic environment for enterprises through the issuance of Resolution 35/2016/NQ-CP dated 16 May 2016.

Starting a business in Vietnam grants access to Asia's rapidly growing market but requires navigating an evolving, structured tax system.

In Vietnam, customs and tax authorities are increasingly sharing information to ensure tax compliance of business entities with operations in the country.

Vietnam has worked on attracting FDI with a reduced Corporate Income Tax for prioritized sectors, with a lowered standard rate and by waiving the land rental fees for Foreign Invested Enterprises (FIEs).

The National Assembly of Vietnam officially passed the new corporate income tax (CIT) law on 14 June 2025. This new CIT law is set to take effect from 1 October 2025...