Author Archives: Á Châu Admin

Vietnam accounting standards vs IFRS for FDI subsidiaries: the differences that move profit and how to run VAS books and IFRS group reporting together.

Deductible expenses Vietnam CIT guide for FDI finance teams: the three conditions, ten costs often disallowed at finalisation, and the records to keep.

Repatriating profits Vietnam guide for foreign parents: audited accounts, CIT finalisation, accumulated losses, tax notice and bank steps before you remit.

Representative office vs subsidiary Vietnam: compare legal status, invoicing, tax, accounting and exit, then pick the structure that fits your plans.

Choosing an accounting firm in Vietnam? 12 questions to ask on scope, chief accountant, handover, data, fees and tax inspections, plus red flags to avoid.

Chief accountant requirement in Vietnam: which companies must appoint one, who qualifies under Law 88/2015 and Decree 174/2016, and how to hire one.

Closing a company in Vietnam step by step: dissolution vs bankruptcy, tax clearance and tax code termination, FDI project exit. Updated for Law 108/2025.

FDI · Interest deductibility Vietnam’s 30% EBITDA interest cap: how it works under Decree 255/2026 For a foreign-invested company funded largely by intra-group debt, this single rule usually costs more than every other transfer pricing obligation combined. Interest is real, paid and documented — and a portion of it is still disallowed for corporate income […]

FDI · Transfer pricing Decree 255/2026: what changed for related-party transactions in Vietnam On 30 June 2026 Vietnam issued Decree 255/2026/ND-CP, replacing both Decree 132/2020/ND-CP and Decree 20/2025/ND-CP. It took effect on 1 July 2026 and applies from the 2026 corporate income tax period. If your Vietnamese entity transacts with a parent or affiliate abroad, […]

Complete checklist for FDI audit readiness in Vietnam: VAS financial reporting, 2026 deadlines, common audit findings, IFRS reconciliation, and penalty fra

Complete guide to personal income tax (PIT) for expatriates in Vietnam, covering the new 5-bracket system effective July 2026, residency rules, deductions, double taxation agreements, and compliance steps for FDI employers.