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 2025
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.
New VAT rules on Non-cash payment evidence effective 01 July 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
Tax & Legal updates - Issue September 2025
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), Personal Income Tax (PIT) and other important regulations released in September 2025.
Tax & Legal updates - Key Updates from Decree 236 on Global Minimum Tax
On 29 August 2025, the Vietnamese Government issued Decree 236 to provide detailed guidance on the Global Minimum Tax (GMT), following Resolution 107. The decree takes effect on 15 October 2025 and applies from fiscal year 2024 onward.
