Vietnam Insights
Legal Tax Structuring
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Vietnam Foreign Contractor Tax for Tech Companies: The Hidden Bill on AWS, Google Cloud, Meta Ads and SaaS Subscriptions
Summary: Foreign-invested tech companies in Vietnam that pay AWS, Google Cloud, Meta Ads, Salesforce, and other foreign SaaS providers without declaring and withholding Foreign Contractor Tax (FCT) accumulate a growing undisclosed tax liability. When combined with Personal Income Tax errors on expat executive compensation, this exposure can result in a tax debt that triggers Vietnam’s…
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Vietnam Tax Law Changes 2026: A CFO Guide to PIT, CIT, VAT, Transfer Pricing and Global Minimum Tax
Six Vietnamese tax instruments took or take effect between July 2025 and July 2026 — new VAT, CIT, PIT and Transfer Pricing rules, Global Minimum Tax, and a new minimum wage. A CFO guide to what changed and why it must be reviewed as one event, not six.
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Vietnam FDI Capital Increase from Retained Earnings: The DICA Step That Permanently Blocks Future Profit Remittance If Skipped
Summary: Foreign-invested enterprises in Vietnam that increase their charter capital using accumulated undistributed after-tax profits (without injecting new foreign cash) must complete a DICA capital movement registration step with their commercial bank after the IRC/ERC amendment is issued. Companies that skip this step face a permanent consequence: the additional capital is treated as invalid under…
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Transfer Pricing Readiness 2026: Key Changes to Related-Party Transactions in Vietnam
AI Summary: Vietnam’s Decree 255/2026/ND-CP, effective from 1 July 2026 and applicable from the 2026 corporate income tax period, replaces Decree 132/2020/ND-CP. For CEOs, CFOs and Group CFOs, the practical issue is not only transfer pricing documentation, but whether new related-party relationships may arise during the tax year through capital, financing, guarantee or management-control transactions.…
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Vietnam Tax FAQ for Foreign Investors: CIT, VAT, Transfer Pricing, and Profit Remittance
Summary: International investors from the G20 consistently ask the same Vietnam tax questions: corporate income tax incentives, VAT obligations, transfer pricing documentation, foreign contractor tax, withholding tax on dividends, and profit remittance rules. ECOVIS Vietnam Law answers the most commonly asked Vietnam tax questions with practical regulatory context for foreign-invested businesses. Vietnam Tax for Foreign-Invested…
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HR Compliance for Training Companies and Foreign Employers in Vietnam
Attorney Vu Manh Quynh is the Managing Partner of ECOVIS Vietnam Law, advising international investors on Foreign Direct Investment (FDI), corporate governance, and regulatory compliance in Vietnam. Summary: ECOVIS Vietnam Law provides HR legal compliance support for training companies and foreign employers in Vietnam — covering labor contracts, work permits for foreign trainers, internal labor…
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FAQ: F&B Invoice Documentation for FDI Companies in Vietnam
E-invoices alone are often insufficient for F&B expenses during Vietnam tax inspections. ECOVIS Vietnam Law answers five key questions on what documentation FDI companies and CFOs should maintain to protect business meal deductions and VAT claims.
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Vietnam Tax Compliance Alert: F&B Invoices Are Not Just Restaurant Bills
FDI companies in Vietnam that rely solely on e-invoices for F&B expenses face tax risk if the supplier later becomes a tax-risk entity. Learn the eight-document evidence file that finance teams should build for every business meal expense.
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F&B Invoices in Vietnam: What FDI Companies Should Keep Beyond the E-Invoice
For foreign-invested companies in Vietnam, F&B and client entertainment invoices can become tax-sensitive if the supplier later becomes inactive or high-risk. Learn what documentation FDI companies should keep beyond the e-invoice to protect their tax position.
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5 Common Legal Mistakes Foreign Investors Make When Expanding into Vietnam
Foreign investors expanding into Vietnam often face IRC, ERC, capital contribution, licensing scope, labour, tax and post-licensing compliance risks. Learn the five key legal mistakes to avoid — and how to structure your Vietnam investment correctly from the start.