Vietnam: National Assembly approves CIT, PIT reductions for small businesses
Vietnamโs National Assembly approved Resolution No. 43/2026/QH16ย on 24 August 2026, providing a 30% reduction in Corporate Income Tax (CIT) and Personal Income Tax (PIT) payable for qualifying taxpayers for the 2026 and 2027 tax
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UK, Vietnam customs pact enters into force
The UK-Vietnam Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters, signed on 29 October 2025, entered into force on 1 July 2026. The agreement provides a framework for customs authorities to exchange information,
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Vietnam: National Assembly passes two-year income tax relief for individuals, enterprises
Vietnam's National Assembly has adopted a resolution cutting personal income tax and corporate income tax by 30% for eligible individuals and enterprises during the 2026 and 2027 tax periods. The 16th National Assembly passed Resolution No.
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Vietnam tightens beneficial ownership rules under new business registration decree
Vietnam has amended its business registration regime through Decree No. 296/2026/ND-CP, issued by the Government on 23 July 2026, introducing a strict three-tier hierarchy for identifying ultimate beneficial owners (UBOs) alongside a wider set of
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Argentina, Vietnam conclude income tax treaty negotiations
Argentina and Vietnam have concluded negotiations on their income tax treaty, according to an update from Argentinaโs Undersecretariat of Public Revenue. This agreement seeks to establish a framework for eliminating double taxation on income
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Vietnam, Burundi advance income tax treaty negotiations
Vietnam's Ministry of Foreign Affairs said representatives of Burundi and Vietnam discussed bilateral relations and agreed to direct the relevant authorities to expedite negotiations and the signing of an income tax treaty. The two sides agreed
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Vietnam issues comprehensive guidance on the implementation of DTA, MAP, APA
The Vietnamese Ministry of Finance has issued Circular No. 95/2026/TT-BTC, effective from 1 July 2026, setting out comprehensive guidance on the implementation of Double Taxation Agreements (DTAs), Mutual Agreement Procedures (MAP), and Advance
See MoreVietnam issues new regulations on electronic invoices
Vietnam has issued Decree No. 254/2026/Nฤ-CP, establishing detailed regulations on electronic invoices and electronic records under the Law on Tax Administration No. 108/2025/QH15. Effective from 1 July 2026, the Decree sets out the framework
See MoreVietnam issues comprehensive tax administration decree with new digital tax, enforcement rules
Vietnam issued Decree No. 252/2026/Nฤ-CP on 30 June 2026, providing detailed regulations and measures for implementing the Law on Tax Management. The decree applies to taxpayers, tax administration authorities, tax officials, and other state
See MoreVietnam gazettes decree updating transfer pricing rules
Vietnam has published Decree No. 255/2026/ND-CP, issued on 30 June 2026, introducing a new framework for tax administration of enterprises engaged in related-party transactions. The Decree sets out the principles, methods and compliance requirements
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Vietnam extends tax relief on fuel, qualifying raw materials through September 2026
Vietnamโs government has issued a Resolution No. 34/2026/NQ-CPย dated 30 June 2026, which outlines the extension of tax incentives for specific energy products. The resolution mandates a continued period of reduced import duties, environmental
See MoreVietnam extends 2026 VAT, CIT, PIT, land rent payment deadlines
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
See MoreVietnam clarifies CIT incentives for foreign-invested SMEs
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
See MoreVietnam issues guidance on CbC reporting through automatic exchange of information
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
See MoreLiechtenstein, Vietnam finalise income tax treaty negotiations
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
See MoreVietnam clarifies reporting obligations under CbC MCAA
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 Vietnamโs accession to the
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Albania, Vietnam initial tax treaty following second round of negotiations
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
See MoreLiechtenstein, Vietnam initial tax treaty after second-round negotiations
Liechtenstein and Vietnam initialled a tax treaty on 12 June 2026 after the second round of negotiations held in Khรกnh Hรฒa from 10 to 12 June 2026. The two countries signed a memorandum of understanding. Earlier, officials from Liechtenstein
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