Comprehensive guides to Vietnamese tax, accounting, payroll, transfer pricing, audit, and profit repatriation for foreign-owned companies operating in Vietnam. Each guide is based on publicly available Vietnamese law and GDT practice as of the listed update date. Content is general in nature and does not constitute professional tax or legal advice.
Definitive guide to Vietnam Corporate Income Tax (CIT) for foreign-owned companies: 20% rate, quarterly provisional, annual finalisation, incentives, transfer pricing, and the GDT audit playbook.
Complete guide to Vietnam Value Added Tax (VAT) for foreign-owned companies: 0%, 5%, 8%, 10% rates, declaration cycles, input credit rules, refund eligibility, and FCT for foreign suppliers.
Complete guide to Vietnam payroll and PIT for foreign-owned companies: progressive rates, withholding, social insurance, expatriate tax, year-end finalisation, and labour-code compliance.
Complete guide to Vietnam Personal Income Tax (PIT): progressive rates, residency rules, employment income, capital gains, dependents, year-end finalisation, and treaty relief.
Complete guide to Vietnam Foreign Contractor Tax (FCT): deemed vs. direct filer, 5% VAT, 5% PIT, registration, withholding obligations for Vietnamese payers, and treaty relief.
Complete guide to Vietnam transfer pricing under Decree 132/2020: arm's-length principle, Local File, Master File, CbCR, benchmarking, related-party transactions, and TP audit defence.
Complete 2026 calendar of Vietnam tax deadlines: CIT, VAT, PIT, FCT, social insurance, and transfer pricing. Quarterly, monthly, and annual filing dates for foreign-owned companies.
Complete guide to Vietnam's accounting requirements: VAS, statutory books, financial statements, statutory audit obligations, and the IFRS reconciliation process.
Complete guide to Vietnam statutory audit: who needs an audit, how to select an auditor, the audit process, audit opinions, fees, and working with Big-4 and local firms.
Complete guide to Vietnam profit repatriation: dividend distributions, capital remittance, royalty payments, FCT considerations, SBV reporting, and tax-treaty relief.
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