Am 27. Oktober 2025 hat das vietnamesische Finanzministerium (MOF) die Rundschreiben-Nr. 99/2025/TT-BTC veröffentlicht, das Richtlinien für das Rechnungslegungsregime...

Total foreign direct investment surged over 40% in 2017 and is poised to expand further in the years ahead, with the government easing restrictions on foreign companies.

On 27 October 2025, the Ministry of Finance (MOF) issued Circular No. 99/2025/TT-BTC providing guidelines for business accounting regime...

The Vietnamese government recently issued official notes to clarify administration penalties.

On 22 February 2011 the Vietnamese Government issued Decree No. 16/2011/ND-CP (Decree 16) amending and supplementing Decree 105/2004/ND-CP on Independent Auditing, dated 30 March 2004 (Decree 105).

Only Turkey, Brazil, Italy and Greece are more complex for businesses than Vietnam, while China and India also make the global top 10 in the inaugural Financial Complexity Index.

In recent years, Vietnamese companies have shown increased interest in listing their shares or depository receipts (where a bank acts as custodian of underlying shares) on foreign stock exchanges.

Vietnam is no longer one of the 10 most financially complex countries in the world for business, dropping to no. 11 from no. 5 in TMF Group's second annual Financial Complexity Index 2018.

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

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...

Companies are advised to double-check their accounting system, taking care to spot possible VAS non-compliance issues.

Having applied in Vietnam for nearly 10 years, Accounting Law 2005 has revealed a number of limitations when it comes to comparison with the development of the economy.

In Vietnam, auditing activities are regulated under the Law on Auditing 2015. Basically, people usually understand audit activities as follows: Accountants are in charge of financial records for businesses...

On 26 April 2022, Deputy Prime Minister Le Van Thanh chaired a meeting of the Appraisal Council to appraise the draft National Power Development Plan 8.

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

The Law on Enterprise in 1999 introduced the first legal framework on corporate governance in Vietnam.

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

Vietnam has recently issued Decree No. 236/2025/NĐ-CP ("Decree 236") guiding some provisions of Resolution No. 107/2023/QH15 ("Resolution 107")...