Mandatory bank transfers for salary payments in Vietnam from Dec 15, 2025. Learn new corporate income tax deduction rules for salaries exceeding 5 million VND.
CIT Law Key Insights in Vietnam: Complete guide to Decree 320/2025 covering new tax rates (15%-17% for SMEs), exemptions, R&D deductions, and compliance requirements.
(Regulated under Decree 236/2025/ND‑CP guiding the implementation of Resolution 107/2023/QH15) On November 29, 2023, the National Assembly adopted the resolution to apply global anti-tax evasion via a supplemental corporate income…
On June 14, 2025, the National Assembly officially passed the amended Law on Corporate Income Tax. The amended Law on Corporate Income Tax has just been passed with many tax…
Under the impact of new tax policies, corporate income tax rates in Vietnam in 2025 are expected to undergo several adjustments with a view to promoting economic development, supporting enterprises,…
