Author Archives: Á Châu Admin

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 Corporate Income Tax (CIT) in Vietnam for FDI enterprises: standard 20% rate, tax incentives down to 10%, deductible expenses, GMT impact, filing deadlines, and regional comparison.

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.

Complete guide to Foreign Contractor Tax (FCT) in Vietnam for FDI companies. FCT rates, withholding obligations, double tax agreements, PE risk, and compli

Step-by-step guide to company setup and business licensing in Vietnam for foreign investors. ERC/IRC process, capital requirements, Resolution 10-NQ/TW upd

Complete 2026 guide to transfer pricing compliance in Vietnam under Decree 132/2020/ND-CP. Documentation requirements, 30% EBITDA cap, APAs, penalties, and audit triggers for FDI enterprises.

Complete 2026 guide to payroll, social insurance (SI/HI/UI), and PIT for foreign enterprises in Vietnam. Contribution rates, ceilings, registration steps, expat rules, and compliance pitfalls.