On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (Circular 48)providing guidance on the accounting and tax treatment of provisions for devaluation of inventories, losses on investments, doubtful debts and warranties for products, s

On 6 September 2019 significant changes come into effect regarding Capital Accounts and capital flows for foreign investors in Vietnam, including transitional arrangements for certain existing investors. This Client Alert looks at the changes, and details

Criminal Checks (also known as Police Checks, Police Clearances or Criminal Record Certificates) are required documents in Vietnam for a number of purposes, including for most Work Permit applications. This document looks at process and requirements in de