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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Circular 99/2025/TT-BTC: Key Accounting Changes for Businesses in Vietnam
24 July 2026
On 27 October 2025, the Ministry of Finance officially issued Circular 99/2025/TT-BTC ("Circular 99") providing guidance on the corporate accounting regime. The Circular has been effective since 1 January 2026 and applies to financial years beginning on or after that date. Vietnamese enterprises should now ensure that their accounting policies, systems and reporting processes reflect the new requirements.
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.