On 5 November 2020, the Vietnam Government released Decree 132/2020/ND-CP (“Decree 132”) in respect of Transfer Pricing in Vietnam, replacing Decree 20/2017/ND-CP and Decree 68/2020/ND-CP.

With the advancement and proliferation of the internet and electronic devices, Electronic Commerce (better known as ‘e-commerce’) has become a foundation of how modern society consumes and interacts. Given the impact e-commerce has on our live

On 15 October 2020, the Vietnam Government released Decree 122/2020/ND-CP (“Decree 122”) regulating the procedures for company registration in Vietnam, and incorporating initial labour usage declaration, Social Insurance registration and tax invoice usage

Decree 123/2020/ND-CP (“Decree 123” or “the Decree”) was issued by the Vietnamese Government on 19 October 2020, providing guidance in relation to invoices and vouchers, including the issuance of e-invoices.