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Tax Technical Update for June 2026

I. Global Minimum Tax (GMT)/Top-up Corporate Income Tax Determination of eligible payroll costs for Qualified Domestic Minimum Top-up Tax (QDMTT) According to Official Letter No. 2697/CT-CS dated 28 A...

tax

Jun 10, 2026

Customs procedures under centralized customs clearance model

Decision No. 702/QD-CHQ dated 6 May 2026 (“Decision 702”) issued by the Vietnamese Customs Department on the customs procedures applicable to export and import goods under the Centralized Customs Clea...

customs legal tax

May 26, 2026

Notable Customs Regulations Updates In April 2026

In April 2026, there have been several official letters providing detailed guidance on customs procedures relating to project transfer, environmental protection tax declaration, and chemical declarati...

customs legal tax

Apr 27, 2026

Strengthening tax audits in 2026

On 31 March 2026, the Department of Taxation (“DoT”) issued Official Letter No. 1927/CT-KTr requiring provincial and municipal tax departments, the Large Enterprise Tax Division, and the e-commerce Ta...

audit legal tax

Apr 17, 2026

Navigating the New Reciprocal Tariffs

What are Reciprocal Tariffs Reciprocal tariffs are trade measures implemented by a country to counterbalance tariffs imposed by another nation. These tariffs aim to ensure fair and equitable trade ter...

finance tariff tax

Jan 2, 2026 Center for Governance

Increase PIT relief effective from tax year 2026

On 17 October 2025, the Standing Committee of the National Assembly passed the Resolution No. 110/2025/UBTVQH15 to adjust the tax relief for PIT purposes. Accordingly, personal relief for taxpayers is...

finance tax

Nov 11, 2025

Key Financial Policies for Vietnam’s International Financial Center

Financial policies applicable to International Financial Centers in Vietnam With an aim to connect global financial markets and promote the effective and sustainable development of Vietnam’s financial...

finance tax

Sep 26, 2025

Decree 174 extending 2% VAT reduction to 2026

On 01 July 2025, the Government issued Decree 174/2025/ND-CP ("Decree 174"), extending the 2% Value Added Tax ("VAT") reduction, effective from 01 July 2025 until the end of 31 December 2026. To stimu...

legal tax

Jul 7, 2025

Use of PIN as tax code for Vietnamese and Issuance of E-identification for foreigners

USE OF PERSONAL IDENTIFICATION NUMBER AS TAX CODE FOR VIETNAMESE CITIZENS AND ISSUANCE OF ELECTRONIC IDENTIFICATION FOR FOREIGNERS In relation to personal identification matters, the competent autho...

legal tax

Jul 4, 2025

Decree 181 and Circular 69 on Value Added Tax

On 01 July 2025, the Government issued Decree 181/2025/ND-CP (" Decree 181 ") detailing the implementation of a number of articles of the Law on Value Added Tax ("VAT") No. 48/2025/QH15. On the same d...

legal tax

Jul 4, 2025

Tax Inspection on ESOPS

The Tax Department has recently launched an ad-hoc tax inspection campaign targeting companies that have issued shares under Employee Stock Ownership Plans (ESOPs), with the aim of strengthening overs...

tax

Jun 19, 2025

Amended Law on Corporate Income Tax

The amended Law on Corporate Income Tax (“ the Amended CIT Law ”) has just been passed by the National Assembly on 14 June 2025 and will be effective from 1 October 2025. One of the key changes includ...

law legal tax

Jun 16, 2025

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