Thought catalysts
In-depth analyses, insights, and expert opinions in the fields of audit, accounting, and financial advisory from the experts at Forvis Mazars Vietnam.
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Vietnam's IFC: Enacted framework, Incentives & Peer benchmark
6 July 2026
Vietnam's International Financial Center is now backed by enacted law. See the legal stack, tax incentives, and how HCMC and Da Nang compare to global IFC hubs.
Lump-sum Social Insurance refund for expats in Vietnam
24 June 2026
One often overlooked yet potentially significant benefit for foreign employees working in Vietnam is the lump sum Social Insurance refund. Despite its substantial financial value, this entitlement is frequently missed due to limited awareness and procedural complexity. With the right understanding and timely planning, expatriates may be able to recover a meaningful portion of their social insurance contributions, making this an important consideration in overall assignment planning.
Valuation: Discounts and Premiums - A Practical Guide (2026)
3 June 2026
Discounts and premiums translate differences in rights, liquidity, and information asymmetry into price. They should only be applied when the subject interest differs from the benchmark value you started with, such as guideline public multiples or a control-based DCF. Misapplying them is one of the most common, and costly, errors in business valuation.
Vietnam’s Law on Construction 2025: Key Developments for Construction and Infrastructure Projects
25 May 2026
As Vietnam continues to develop major infrastructure and industrial projects, its construction law framework is also evolving to better reflect international construction practices. Vietnam’s Law on Construction No. 135/2025/QH15 dated 10 December 2025, effective on 1 July 2026, introduces several changes relevant for foreign investors, developers, project owners and contractors involved in construction projects in Vietnam. The new law aims to improve project implementation, provide more clarity in construction contracts and support more efficient project planning and approval processes.
A Step-by-Step Guide to Personal Income Tax Finalization on eTax Mobile 2026
24 April 2026
A detailed guide to personal income tax (PIT) finalization on eTax Mobile for 2025, with clear step-by-step instructions and the latest updates under Decree 373/2025/ND-CP. Complete the process in just 15-30 minutes on your mobile phone.