On 18 November 2010, the Vietnamese Ministry of Finance issued Circular No. 186/2010/TT-BTC regarding remittance of profits overseas by foreign organisations or individuals that earn profit from their direct investment in Vietnam (Circular 186).

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...

Several tax-related draft decrees are expected to be approved shortly. In February 2022, the Ministry of Finance of Vietnam released a draft Decree on tax administration...

As Vietnam's digital economy accelerates, Vietnam seeks to boost revenues from both domestic and cross-border e-transactions.

The National Assembly of Vietnam officially passed the new corporate income tax (CIT) law on 14 June 2025.[1] This new CIT law is set to take effect on 1 October 2025 and is applicable for the fiscal year 2025.

Foreign investors, after completing the process of establishing an enterprise and receiving certificates (IRC and ERC), will then commence operation and business practices.

In the context of economic integration and the continuous development of international trade activities, the management of associated transactions

On 15 December 2025, Vietnam officially issued Decree No. 320/2025/ND-CP (New Decree) guiding the implementation of Corporate Income Tax...

One of the most significant taxes in any country and a major source of funding for the state budget is the import and export tax.

Vietnam's no. 5 ranking in TMF Group's Financial Complexity Index 2017 is driven largely by the burden of reporting, and a ‘confusing' VAT system.

The personal income tax refund is a problematic issue for most employees that have a high income. Although the amount of money refunded might not be much, it is the right of each employee in Vietnam's society.

In an effort to provide for a uniform tax system applicable to both Vietnamese and foreign-invested enterprises, thereby, to abolish the differences between the two types of businesses in Vietnam, at its XI Session from 3 May to 17 June 2003, the National Assembly passed Law No. 09/2003/QH11 On Corporate Income Tax (the "<B>2003 Law</B>") which took effect from 1 January 2004

The Draft Circular provides guidance on the tax compliance procedure, tax refund, the tax audit process and other tax administration related subjects.

Tax evasion in Vietnam is one of the serious violations of the law. Individuals and organizations that commit acts of tax evasion will be punished according to Vietnam Tax laws and related documents.

Vietnam's Ministry of Finance has released a draft Decree on Tax Administration for E-Commerce and Digital Platforms ("Draft Decree"), introducing significant tax compliance obligations that could reshape.

According to the provisions of Clause 1, Article 16 of Decree 125/2020/ND-CP on penalties for administrative violations of invoice tax ("Decree 125"), the act of making false declarations leads...

The accountant must determine the taxable income before they may evaluate the payable enterprise income tax.

On 14 June 2025, the National Assembly of Vietnam officially passed the amended Law on Corporate Income Tax (the Amended CIT Law) with overwhelming support...

Enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors...

The recently formed Government has manifested its ambition to support reforms especially related to business.