Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Tax & Legal Updates - Issue October 2026
30 October 2026
In this October 2026 Tax Newsletter, Forvis Mazars Vietnam provides an overview of 10 Official Letters issued by the Department of Management and Supervision of Tax, Fee and Charge Policies, the Department of Taxation and local Tax Offices, offering guidance on value-added tax, invoices and tax administration, corporate income tax, personal income tax and other matters, including Qualified Refundable Tax Credits and the special consumption tax taxable price, that may have implications for tax compliance in Vietnam.
Ultimate Beneficial Owner (UBO) Reporting in Vietnam: Filing triggers, revised criteria and penalties
22 October 2026
Recent developments from both the Ministry of Finance and local authorities indicate increased attention to the implementation of Ultimate Beneficial Owner (UBO) reporting requirements.
In particular, while Official Letter 3164/DNTN-GS of Ministry of Finance requests the collection and review of UBO information, some provincial authorities have started setting implementation timelines. For example, Official Letter 11059/STC-QLDN of Quang Ninh Department of Finance requests enterprises to review and update UBO information before 31 October 2026, failing which administrative penalties may apply.
In particular, while Official Letter 3164/DNTN-GS of Ministry of Finance requests the collection and review of UBO information, some provincial authorities have started setting implementation timelines. For example, Official Letter 11059/STC-QLDN of Quang Ninh Department of Finance requests enterprises to review and update UBO information before 31 October 2026, failing which administrative penalties may apply.
Vietnam International Arbitration Centre (VIAC) adopts new Arbitration Rules: Key changes under the 2026 Rules
18 August 2026
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").
Key Tax Administration Updates under Decree No. 252/2026/ND-CP
6 August 2026
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.
Key PIT changes under Decree 253/2026/ND-CP & Circular 87/2026/TT-BTC
3 August 2026
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.