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, Greece negotiating income tax treaty
On 14 April 2025, Vietnam’s Ambassador to Greece, Pham Thi Thu Huong, announced in an interview that Vietnam and Greece are actively negotiating their first bilateral income tax treaty. Negotiations are ongoing for agreements on maritime
Read More
Vietnam updates regulations on electronic invoices
Vietnam issued Decree 70/2025/ND-CP to amend regulations under Decree 123/2020/ND-CP on electronic invoices and related documents on 20 March 2025. The changes expand the scope of entities eligible to use electronic VAT invoices, including
Read More
Vietnam extends 2025 tax payment deadlines
The Vietnamese government issued Decree No. 82/2025/ND-CP on 2 April 2025 ,outlining extensions to tax payment deadlines for various taxes including individual income tax, VAT, corporate income tax, and land rental taxes in 2025. These measures
Read More
Kyrgyzstan, Vietnam agree to tax treaty negotiations
Kyrgyzstan and Vietnam have agreed to sign a tax treaty and an investment protection agreement (IPA) during the official visit of the Chairman of the Kyrgyz Cabinet of Ministers to Vietnam from 6 to 7 March 2025. This announcement was made by the
Read More
Vietnam initiates tax and investment treaty talks with Solomon Islands
Vietnam has shown interest in negotiating a tax treaty and an investment protection agreement (IPA) with the Solomon Islands on 7 March 2025. The proposed tax treaty would be the first between the two nations, designed to prevent double
Read More
Vietnam updates regulations on related-party transactions, transfer pricing
The Vietnam government has issued Decree No. 20/2025/ND-CP amending Decree No. 132/2020/ND-CP on transfer pricing on 10 February 2025, addressing the treatment of lenders or guarantors as related parties. A borrowing or guaranteed enterprise is
Read More