DECREE NO. 236/2025/ND-CP OF THE GOVERNMENT ELABORATING SOME ARTICLES OF THE NATIONAL ASSEMBLY’S RESOLUTION NO. 107/2023/QH15 DATED 29...

LAW NO. 48/2024/QH15 ON VALUE-ADDED TAX 2024 On 26 November 2024, The National Assembly of Vietnam issued Law No. 48/2024/QH15 (“Law on...

The 2024 Social Insurance Law, which officially takes effect from 01 July 2025, introduces substantial reforms to Vietnam’s social...

An Advance Pricing Agreement (APA) is a prior agreement between a business and the tax authority on the transfer pricing methodology for...

In the early morning of April 3, 2025, U.S. President Donald Trump officially announced the United States' reciprocal tariff policy on...

The implementation of Pillar Two, the OECD’s global minimum tax initiative, is set to reshape the landscape of mergers and acquisitions...

In the context of a globalized economy, affiliated businesses not only face opportunities to expand their markets but also encounter...

On February 10, 2025, the Vietnamese government issued Decree 20/2025/ND-CP, amending and supplementing several provisions of Decree...

Article 1: Amendments and Supplements to Certain Articles of Decree No. 132/2020/ND-CP dated 5 November, 2020, of the Government on Tax...

The LAW ON Value-Added Tax (VAT) Law 2024 No. 48/2024/QH15, effective from July 1, 2025, amends the regulations on VAT deduction for...

Regarding the implementation of value-added tax (“VAT”) refunds and addressing cases arising during the refund process, on 08 January...

DECREE 180/2024/ND-CP: REDUCTION OF 2% VAT FROM 01/01/2025 TO 30/06/2025   To maintain the objective of supporting taxpayers during...

To maintain the objective of supporting taxpayers during difficult times, on 31 December 2024, the Government issued Decree No....

On 26 November 2024, the National Assembly officially passed the Value Added Tax (VAT) Law No. 48/2024/QH15. Compared to the current...

OFFICIAL LETTER NO. 4991/TCT-CS ON TAX POLICY REGARDING SALES DISCOUNTS AND TRADE DISCOUNTS VAT Policy   On the VAT taxable price...

DECREE NO. 144/2024/ND-CP AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 26/2023/ND-CP DATED 31 MAY 2023 , OF THE...

OFFICIAL LETTER NO. 4102/TCT-CS REGARDING THE TAX POLICY ON THE GRANT Responding to Official Letter No. 1430/CTCMA-TTHT dated 01/7/2024...

In 2024, which are the allowances that are not subject to personal income tax? Below are these allowances and subsidies that you need to...

CIRCULAR 52/2024/TT-BTC ABOLISHING CERTAIN CIRCULARS OF THE MINISTER OF FINANCE IN THE FIELD OF TAXATION On July 23, 2024, the Ministry...

On August 22nd, RSM Vietnam, in collaboration with VCCA and BRAVO, successfully organized the seminar: "ARE YOU READY TO EMBRACE CHANGE...