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Vietnam Tax & Customs News
Monthly Tax & Customs Newsletter and Alert are publications prepared by Deloitte Vietnam, which aim to keep our clients and the public up to date on tax and customs notable regulations that affect companies doing business in Vietnam.
2024
Tax Calendar 2024 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
December 2024
Alert - The new Law on Value Added Tax No. 48/2024/QH15 ( Vietnamese / English )
Alert - Decree No. 124/2024/ND-CP on amendments to Decree No. 86/2018/ND-CP on foreign cooperation and investment in education ( Vietnamese / English )
November 2024
Tax & Customs Newsletter ( Vietnamese / English )
Global Minimum Tax Insights Series – Episode 03: Draft Decree providing guidance on Resolution No. 107/2023/QH15 ( Vietnamese / English )
Tax & Legal Newsletter - For Enterprises in the Data Center and Cloud Computing industries - November 2024 ( Vietnamese / English )
Alert - Draft Amended Special Sales Tax Law ( Vietnamese / English / Korean )
Alert - Navigating location-based tax incentives in the changing policy landscape in Vietnam ( Vietnamese / English )
October 2024
Tax & Customs Newsletter ( Vietnamese / English )
Alert - Decree No. 135/2024/ND-CP stipulating the mechanism and policies to encourage the development of self-produced and self-consumed rooftop solar power ( Vietnamese / English / Korean )
Global Minimum Tax Insights Series – Episode 02: Navigating cross-border M&A transactions in GMT world ( Vietnamese / English / Korean )
September 2024
Tax & Customs Newsletter ( Vietnamese / English / Korean )
Alert - Draft Decree amends, and supplements Decree 08/2015/ND-CP on customs procedures, inspection, and supervision ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Tax Newsletter - For Enterprises in Semiconductor Industry - September 2024 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Update on the import, export of industrial precursor chemicals ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese )
Global Minimum Tax Insights Series – Episode 01: Transitional CbCR Safe Harbour ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
August 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Official request from Tax Authorities for information regarding Global Minimum Tax in Vietnam ( English )
Tax Newsletter for enterprises in the Real Estate sector - Quarter 3/2024 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
July 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Seminar - Vietnam’s economy 2024-2025 - Opportunities, challenges and solutions for enterprises ( Vietnamese )
Alert - Amendments in regulations for implementing the share-award program according to Circular No. 23/2024/TT-NHNN ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Decree No. 80/2024/ND-CP regulating the Direct Power Purchase Agreement mechanism ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Draft Amendment of Decree No.132 guiding tax compliance for enterprises having related party transactions ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese / Korean )
Alert - Decree No. 72 providing guidelines for VAT reduction ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
June 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Directive 56 on strengthening management of e-commerce and digital platforms ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese / Korean )
Alert - Capital Transfer under the Draft Law on CIT ( English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Official Letter No. 5258 regarding strengthening collaboration among authorities for effective tax administration ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese / Korean )
Alert - Decree No. 52 on non cash payment ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
May 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese / Korean )
Alert - Draft Decree on the regional minimum wage adjustment ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Draft Law amending the VAT Law ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
April 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Agreement on Social Insurance between Vietnam and South Korea ( Vietnamese / English / Korean / Japanese )
March 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese )
February 2024
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - New tax incentives schemes for innovative startup enterprises in HCMC ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese)
January 2024
Tax & Custom Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Personal Income Tax Finalization in 2023 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
2023
Tax Calendar 2023 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
December 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Resolution on application of additional CIT in accordance with Global Minimum Tax policy in Vietnam ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
November 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Decree No. 77 on management of the imported remanufactured goods under the CTPPP ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
October 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
September 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - New Decree on amending and supplementing regulations on foreigners working in Vietnam ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - The Ministry of Finance proposed amendments to Article 35, Decree No. 08 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
August 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Resolution No. 98-2023-QH15 providing new tax incentives entitlement ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese )
Alert - In-land import-export activities with the participation of foreign partners ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Official Letter No. 2535/TCT-TTKT of General Department of Taxation ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Vietnam - Israel Free Trade Agreement ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese )
July 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Vietnam releases draft resolution to adopt Global Minimum Tax from 01 January 2024 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Resolution No. 105/NQ-CP ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - The UK joins CPTPP ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese )
June 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Circular No. 33/2023/TTBTC on imported and exported goods origin determination ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - The Directive No. 18/CTTTg on strengthening data connection and sharing to manage the tax collection for e-commerce and digital business activities ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese)
Alert - Decree No. 26/2023/ND-CP and Decision No. 15/2023/ND CP stipulating the Import Tariff and Export Tariff Schedule ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - Proposal of the General Department of Customs on in-land import-export activities ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
May 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
Alert - National Electricity Development Plan ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Japanese )
Alert - Increasing common minimum salary from 1 July 2023 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
April 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
March 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean / Japanese )
February 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - 2022 Petroleum Law ( Vietnamese / English )
Alert - Pillar Two administration guidance ( English / Simplified Chinese / Traditional Chinese )
January 2023
Tax & Customs Newsletter ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )
Alert - Application of MFN and FTA tariffs under AHTN 2022 ( Vietnamese / English / Simplified Chinese / Traditional Chinese / Korean )