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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Dispute Boards (DAB/DAAB) in Vietnam: Toward International Standards
Vietnam’s public infrastructure program is entering a pivotal phase, marked by a gradual alignment with international standards in alternative dispute resolution practices. This second article in a series on recent developments in Vietnamese construction law1 explores the growing role of Dispute Boards (“DBs”) in large-scale infrastructure projects.
Dispatch No. 1198/CTL&BHXH-BHXH: Are you ready for hidden insurance costs?
Vietnam’s latest Dispatch No. 1198/CTL&BHXH-BHXH clarifies which salary components are subject to mandatory social insurance contributions. While aiming for transparency, the new guidance may catch businesses off guard with unexpected liabilities tied to previously excluded allowances and benefits. Are your payroll practices ready for this shift?
Update on the "On-the-spot" export and import issue - Government weighs Business community's proposal
Over the years, the on-the-spot (OTS) import and export model has become a cornerstone of Vietnam’s manufacturing and export landscape. Since its introduction in 1998, OTS import/export has provided foreign traders with unmatched flexibility in sourcing materials and semi-finished goods from local manufacturers, streamlining the path from production to global markets.
Update on on-the-spot import & export topic: The National Assembly Grants Official Approval
On June 25, 2025, the National Assembly enacted a new law which introduces amendments to eight existing laws concerning finance, bidding, and investment. This law becomes effective on July 1, 2025.