Decree 132/2020/ND-CP and Decree 20/2025/ND-CP on tax administration for enterprises with related-party transactions have been replaced by Decree 255/2026/ND-CP, effective 1 July 2026 and applicable from the 2026 tax period. Several thresholds have changed — see the six key changes under Decree 255/2026.
Tax is a critically important matter for any company. While businesses aim to manage taxes effectively, ensuring compliance and applying regulations in practice is not simple. With ACHAU Tax Consulting Services, we help you resolve tax-related issues and ensure full compliance with tax regulations.
ACHAU TAX CONSULTING SERVICES INCLUDE
- Estimation of tax liabilities payable
- Tax risk management
- Review and assessment of tax transactions
- Investigation of tax-related matters
- Evaluation of tax incentives
- Preparation of tax reports
- Explanation of tax transactions upon request from tax authorities
- Consulting on tax incentives, handling tax debts, and tax refunds
- Answering inquiries and providing advice on other tax-related matters
ADVANTAGES OF ACHAU TAX CONSULTING SERVICES
- Strong relationships with tax authorities to ensure high-quality tax services for businesses
- Clear and detailed service solutions, with close collaboration and discussion with clients
- A team of experienced experts in various fields, providing in-depth professional support
- Strategic consulting aimed at optimization with reasonable service costs
- Continuous updates on the latest circulars, decrees, and tax laws to ensure accurate and timely tax accounting, protecting business interests
OUR COMMITMENT
- Careful and high-quality review of all tax-related matters
- Experienced auditors and accountants
- Established strong relationships with tax authorities to deliver reliable services
- Reasonable service costs
- Ensured work efficiency
- Enhanced business performance while minimizing tax risks
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Achau Accounting – Committed to delivering reliable and professional services, and being a trusted partner to your business
Contact ìnormation
Achau Financial & Accounting Services Company Limited
Address: 343 Pham Ngu Lao Street, Ben Thanh Ward, Ho Chi Minh City
Website: dichvuketoanachau.com
Hotline: 0776 112 333
Email: info@dichvuketoanachau.com
Thông tin về các dịch vụ khác của chúng tôi:
What a Tax Consultant in Vietnam Actually Does
Short answer: a tax consultant in Vietnam keeps your company compliant with the Law on Tax Administration No. 38/2019/QH14 and its guiding decrees, files your periodic declarations on time, defends your positions during a tax inspection, and finds the incentives and refunds you are legally entitled to. For a foreign-invested company, the consultant is also the bridge between your head office reporting and the Vietnamese tax authority.
Tax Compliance Calendar for a Company in Vietnam
Most penalties we see are not caused by complicated tax positions. They are caused by missed dates. The table below is the baseline calendar for a company with a fiscal year ending 31 December.
| Obligation | Frequency | Statutory deadline | Legal basis |
|---|---|---|---|
| VAT declaration | Monthly | 20th of the following month | Art. 44, Law 38/2019/QH14 |
| VAT declaration | Quarterly (if eligible) | Last day of the first month of the following quarter | Art. 44, Law 38/2019/QH14 |
| PIT withholding declaration | Monthly or quarterly | Same as the VAT cycle applied | Art. 44, Law 38/2019/QH14 |
| Provisional CIT payment | Quarterly | 30th day of the first month of the following quarter | Art. 55, Law 38/2019/QH14 |
| Foreign contractor tax | Per payment or monthly | Per the method registered with the tax authority | Art. 44, Law 38/2019/QH14 |
| CIT annual finalisation | Annual | Last day of the 3rd month after year-end (31 March) | Art. 44, Law 38/2019/QH14 |
| PIT annual finalisation — company | Annual | Last day of the 3rd month after year-end | Art. 44, Law 38/2019/QH14 |
| PIT annual finalisation — individual filing directly | Annual | Last day of the 4th month after year-end (30 April) | Art. 44, Law 38/2019/QH14 |
| Audited financial statements (FDI) | Annual | Within 90 days of year-end | Law on Accounting 88/2015; Decree 17/2012/ND-CP |
If your fiscal year does not end on 31 December, every date above shifts with it. Confirm your own calendar before relying on the calendar dates.
Tax Services in Vietnam by Company Type
Foreign-invested enterprise (FDI)
The compliance load is heaviest here: foreign contractor tax on cross-border payments, transfer pricing documentation under Decree 255/2026/ND-CP, expatriate personal income tax including tax-residency determination, mandatory statutory audit, and VAT refund claims on capital-stage input VAT. These are the areas where a corporate tax advisor in Vietnam pays for itself.
Vietnamese SME
The priority is different: keeping the books audit-ready, applying deductible-expense rules correctly so that CIT is not adjusted upward on inspection, and using the incentives that apply to the business line and location.
Representative office and dormant company
Even with no revenue, declarations still fall due. A company that stops filing does not stop accruing exposure — it accumulates administrative penalties and, eventually, an enforced closure of its tax code.
How a Tax Consulting Engagement Works
- Position review. We read the last two years of declarations, the general ledger and the supporting documents, and list the positions that would not survive an inspection.
- Risk ranking. Each finding is ranked by exposure and by the effort needed to correct it, so you fix the expensive items first.
- Correction and filing. Amended declarations where they help, supporting files rebuilt where they are missing.
- Ongoing compliance. The periodic declarations in the calendar above, filed on the statutory dates.
- Inspection support. We prepare the explanation file and attend the working sessions with the tax authority.
When to Bring In a Corporate Tax Advisor
- You have received an inspection decision or a request for explanation from the tax authority.
- You are making cross-border payments — royalties, services, interest, software — and have not assessed foreign contractor tax.
- Related-party transactions exist and no transfer pricing file has been prepared.
- Input VAT has accumulated during the investment stage and has not been claimed.
- Prior-year books were kept by someone who has left, and nobody can explain the balances.
- You are preparing for due diligence, a loan application, or a change of ownership.
Frequently Asked Questions
Do I need a tax consultant if I already have an accountant?
They solve different problems. An accountant records what happened; a tax consultant decides how a transaction should be treated before it is recorded, and defends that treatment later. Most disputes we see arise from transactions that were recorded correctly but structured without tax advice.
What happens if a declaration is filed late?
Administrative penalties apply on a sliding scale by the number of days late, under Article 13 of Decree 125/2020/ND-CP as amended. Late payment interest accrues separately from the penalty. Both are avoidable and neither is negotiable once assessed.
Can tax services in Vietnam be delivered in English?
Yes. Our FDI engagements run in English, including the working papers and the explanation files, while the statutory filings themselves are submitted in Vietnamese as required by law.
Can you take over mid-year?
Yes, and it is common. The first step is a review of the declarations already filed for the year so that the annual finalisation reconciles to them.
Is a tax consultant the same as an auditor?
No. An independent auditor gives an opinion on your financial statements and must remain independent of you. A tax consultant works for you. For FDI companies both are needed, and they are two different engagements.
Related Services and Guides
- Full-service accounting in Vietnam — outsourced bookkeeping and statutory reporting
- Foreign contractor tax in Vietnam: 2026 guide
- Corporate income tax (CIT) in Vietnam: 2026 FDI guide
- Personal income tax for expatriates in Vietnam
- Transfer pricing compliance under Decree 255/2026
- VAT refund process in Vietnam
Talk to our tax team: 0776 112 333.
Related reading: Six key changes under Decree 255/2026 · The 30% EBITDA interest cap · Transfer pricing documentation service
Request a quote based on your actual records
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