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Global & APAC updates

Discover global insights and expert perspectives from Forvis Mazars, crafted to help you navigate with clarity and confidence. Explore forward-looking analysis on the key issues shaping businesses and organisations worldwide, including across the APAC region.

Key highlights on Law on Investment 2025

On December 11, 2025, Law on Investment No. 143/2025/QH15 (“LoI 2025”) was passed by the National Assembly and will officially take effect on March 1, 2026. However, the provisions on conditional investment and business lines (Article 7 and Appendix IV) will take effect from July 1, 2026. The following legal update summarizes several key new highlights of the LoI 2025 that investors should take note...

VAT rate on services to EPEs

According to the new guidance under Decree No. 181/2025/ND-CP, the application of the 0% Value Added Tax (“VAT”) rate for services provided to Export Processing Enterprises (“EPE”) has been updated.

Workshop: Preparing for Tax Audits in 2026

As tax regulations and enforcement practices continue to evolve, effective preparation for tax audits is essential for businesses to manage compliance risks and respond confidently to tax authority reviews. Jointly organised by Forvis Mazars in Vietnam and SAPP Academy, this seminar will provide practical insights into the tax audit landscape in Vietnam, key risk considerations for businesses, and...

Vietnam Construction Law 2026 Updates

The Government has issued six key decrees implementing the new construction law framework, all effective from 1 July 2026. These decrees form the core implementing framework of Vietnam’s new construction regime and introduce substantial changes affecting the development, procurement, execution and management of construction projects. The six decrees are Decree No. 206/2026/ND-CP, Decree No. 207/2026/ND-CP,...

Forvis Mazars in Vietnam launches Japanese Desk

Forvis Mazars in Vietnam is pleased to announce the launch of its Japanese Desk, headed by Yuta Yamaguchi, reinforcing its commitment to supporting Japanese businesses investing in and operating across Vietnam.

AI Adoption in Vietnam

Vietnam has elevated AI within a broader industrial and digital capability agenda through Decision 1131/QD-TTg (11 strategic technology groups and 35 strategic technology products) and enacted its first standalone Law on Artificial Intelligence (Law No. 134/2025/QH15) on 10 December 2025, effective 1 March 2026, introducing a risk-based classification concept (high/medium/low). This article summarizes...

Monthly Dialogues - Q4, 2026

Monthly dialogue is a monthly basis event series designed as an added value from Forvis Mazars to our clients and partners.

Monthly Dialogues - Q3, 2026

Monthly dialogue is a monthly basis event series designed as an added value from Forvis Mazars to our clients and partners.

Budget season preparation: Mastering cost control

As budget season approaches, many organizations find themselves facing a familiar challenge: despite having budgeting processes and management reporting systems in place, controlling actual spending remains difficult. Join SAPP Academy and Forvis Mazars Vietnam for an exclusive webinar designed to help Finance leaders and professionals strengthen cost management foundations, improve visibility into...

APAC payroll newsletter 2026 Issue.3

Our APAC payroll newsletter helps provide important updates on the latest regulatory changes and best practices that have influenced payroll operations in the APAC region over the past quarter. Our commitment is to keep you well-informed and empowered in navigating the evolving payroll sector.

Partner Christoph Funcke's visit to Vietnam

Last week, Forvis Mazars Legal Vietnam was delighted to welcome German Forvis Mazars Partner Christoph Funcke from Berlin for several days in Hanoi.

New VIAC Arbitration Rules 2026 in Vietnam

Effective from 1 July 2026, the Vietnam International Arbitration Centre ("VIAC") has adopted a new set of Arbitration Rules (the "2026 Rules"), replacing the Arbitration Rules in force since 1 March 2017 (the "2017 Rules").

Valuation methodologies for digital assets

This guide sets out how venture capital (VC) firms and crypto funds should approach digital asset valuation as Vietnam moves toward a licensed, onshore digital asset market. It covers the principal categories of digital assets, from cryptocurrencies to stablecoins, the valuation methodologies suited to each, and the Quantity Theory of Money (QTM) as a strategic framework for analyzing tokenomics.

Christophe Cougnaud appointed as CCEF for Vietnam

Forvis Mazars Vietnam is pleased to announce that Christophe Cougnaud, Partner and French-qualified lawyer, has been appointed French Foreign Trade Advisor (Conseiller du Commerce Extérieur de la France – CCEF) for Vietnam.

Decree 252 on Tax Administration

On 30 June 2026, the Vietnamese Government issued Decree No. 252/2026/ND-CP, providing detailed guidance on the implementation of certain provisions of the Law on Tax Administration No. 108/2025/QH15.

Tax audit readiness seminar 2026

A focused seminar on Wednesday, 26 August 2026 in Ho Chi Minh City, examining the common issues businesses encounter during tax audits, the risk indicators tax authorities use to assess compliance, and the practical steps companies can take to prepare under Vietnam's new tax administration framework.

Decree 253 & Circular 87 on PIT

On 30 June 2026, the Vietnamese Government and the Ministry of Finance issued Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC on Personal Income Tax (“PIT”), providing important clarifications on employment income, tax deductions, withholding obligations, and PIT finalization procedures.

Decree 255 on tax administration

On 30 June 2026, the Vietnamese Government issued Decree 255/2026/ND-CP (hereinafter referred to as "Decree 255" or “the Decree”) on tax administration for related party transactions (“RPTs”), replacing Decree 132/2020/ND-CP ("Decree 132") and Decree 20/2025/ND-CP ("Decree 20/2025").