In our first APAC payroll newsletter in 2021, we have both general updates and information on payroll, benefits and human resources. For the very latest news, please follow the links provided to the Mazars websites for the respective countries. Note, all dollar amounts quoted is in the respective country currency.
Keywords: Mazars, Vietnam, APAC, Payroll, HR, Updates
26 April 2021
Countries covered include:
The APAC payroll newsletter is completely free of charge to you. Simply click on the link below to download your copy.
Document
APAC payroll newsletter - 2021 Q1
Vietnam Tax & legal update newsletter
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT) and other important regulations released in November 2025.
On October 3, 2025, the Ministry of Public Security released the first draft amendment to the Decree No. 69/2024/ND-CP (“Decree 69”) on electronic identification and authentication (“the First Draft”).
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.
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT) and other important regulations released in October 2025.
According to Decree 181, the regulations on input VAT deduction in cases of deferred payment for goods and services have undergone significant changes. This is a point that businesses may easily overlook, potentially resulting in non-compliance with the conditions for input VAT deduction