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 - Alert on proposed changes of the draft Decree amending Decree 132 on transfer pricing

Update on changes in the draft of Decree amending Decree 132/2020/ND-CP dated 05 November 2020 which was issued by the Government prescribing tax administration for enterprises having related-party transactions
Tax & Legal updates - Alert on the Law of Social Insurance No. 41/2024/QH15

The National Assembly has approved the Law on Social Insurance 2024, including 11 Chapters and 141 Articles, which will take effect from 01 July 2025, with many major changes and many additional benefits for participants.
Tax & Legal updates - Alert on proposed amendments and changes of the Draft Corporate Income Tax Law

The Ministry of Finance released a draft of Law on Corporate Income Tax (“CIT”) (“Draft”) for public consultation.
Tax & Legal updates - Alert on proposed amendments and changes to decree 123/2020/ND-CP

The Vietnamese Government have recently been proposed with various amendments and changes in the Decree 123/2020/ND-CP on electronic invoices.
Tax & Legal updates - Decree No.72/2024/ND-CP stipulates the tax reduction of Value Added Tax ("VAT") policy

On 29 June 2024, the National Assembly has passed the proposal to continue the reduction of Value Added Tax (“VAT”) rate for most of goods and services, which are currently subject to the tax rate of 10%, under Resolution No. 142/2024/QH15.