On 10 December 2025, Vietnam National Assembly enacted its new Personal Income Tax (PIT) Law No 109/2025/QH15, introducing major reforms. The changes aim to simplify the tax structure, revise deductions, adjust progressive brackets, update rates for irreg

On 27 October 2021, the Government issued Decree 92/2021/ND-CP providing detailed regulations on implementation of Resolution 406/NQ-UBTVQH15 dated 19 October 2021, regarding several measures to support enterprises and people suffering COVID-19 impacts. T

To support businesses and individuals in Vietnam which have been impacted by COVID-19, especially in recent periods, the Vietnamese Government issued Resolution 68/NQ-CP on 1 July 2021. This Resolution implements policies to decrease and defer contributio

With companies active in Vietnam impacted by the current Covid-19 situation, and facing structural and operational complications., it is important to be able to maintain compliance and ensure their business continuity plan is sustainable. Therefore, busin

By: Matthew Lourey, Managing Partner, Domicile Corporate Services

On 24 June 2020, the Vietnamese Government released Decree 68/2020/NĐ-CP (“Decree 68”), which amended Decree 20/2017/ND-CP (“Decree 20”), concerning tax administration for enterprises with related-party transactions and the relaxing of interes