Vietnam’s Ministry of Finance has issued detailed guidance in Circular 201/2013/TT_BTC dated 20 December 2013, for the advance pricing agreement (APA) regime, which was added to the income tax law in July 2013. The new guidance is effective from 5 February 2014 and includes rules under the APA regime concerning Eligible applicants, Scope and principles of application, the APA competent authority, APA procedures, the duration and renewal of APAs, obligations of taxpayers under the regime, confidentiality rules under the regime, mutual agreement procedures (MAPs), and compensating adjustments.
Related Posts
Vietnam extends 2026 VAT, CIT, PIT, land rent payment deadlines
June 30, 2026
Vietnam's government has issued Decree No. 245/2026/ND-CP on 27 June 2026, introducing another round of tax payment deadline extensions for 2026. The measure grants eligible taxpayers additional time to pay value-added tax (VAT), corporate income
Read MoreVietnam clarifies CIT incentives for foreign-invested SMEs
June 26, 2026
Vietnam's Tax Department issued Official Letter 3896/CT-CS, confirming that eligible foreign-invested small and medium-sized enterprises (SMEs) can benefit from a three-year corporate income tax (CIT) exemption under the country's new private sector
Read More
Vietnam issues guidance on CbC reporting through automatic exchange of information
June 26, 2026
Vietnam's General Department of Taxation has issued guidance on the implementation of Country-by-Country Reporting (CbCR) exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC
Read More
Liechtenstein, Vietnam finalise income tax treaty negotiations
June 23, 2026
The Liechtenstein government announced that representatives of Liechtenstein and Vietnam concluded negotiations on an income tax treaty, initialling the agreement on 12 June 2026. The DTA is based on international standards and takes into account
Read MoreVietnam clarifies reporting obligations under CbC MCAA
June 19, 2026
Vietnam's Department of Taxation has released Official Letter No. 3870/CT-CS on 10 June 2026, providing guidance on the implementation of obligations relating to Country-by-Country (CbC) Reports . The guidance follows Vietnam’s accession to the
Read More
Albania, Vietnam initial tax treaty following second round of negotiations
June 16, 2026
Following a second round of negotiations held in Tirana from 2 to 4 June 2026, Albania and Vietnam initialled a tax treaty on 4 June 2026. The two countries signed a memorandum of understanding on the draft treaty. The Vietnamese delegation
Read More