Below are a diagram illustrating the hierarchy of Vietnamese VAT legislation and the links to view them online. Please click the effective dates in the […]

Below are the links to Vietnamese accounting legislation (please click the effective dates to view the relevant documents). Please note that as these resources are […]

Month Due date For taxpayers filing tax returns quarterly For taxpayers filing tax returns monthly  Jan 20 January   VAT return for December of prior […]

Consideration Limited Liability Company (LLC) (with two or more shareholders) Joint-Stock Company (JSC) Number of shareholders From 2 to 50. At least 3 with no […]

There are various methods in which a foreign investor may repatriate/extract funds from a business in Vietnam through intercompany transactions.  The choice depends on the […]

Vietnam’s recent introduction of the taxation of e-commerce may be a game-changer and worthy of a rethink of market entry strategies for foreign trading companies. Below […]