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Vietnam tax system

Types of taxes, the tax authority and how the Vietnamese tax system works.

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Corporate income tax

Who pays corporate income tax in Vietnam, taxable income, deductible expenses and annual finalisation.

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Value added tax

Vietnamese VAT: rates, input credit, refunds and filing.

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Personal income tax

Personal income tax for local and expatriate employees in Vietnam.

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E-invoicing

Mandatory e-invoices in Vietnam: issuing, receiving and storing them.

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Foreign investors

Tax and compliance for foreign-invested enterprises in Vietnam.

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Foreign contractor tax

Foreign contractor tax when paying overseas suppliers and service providers.

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Tax treaties

Double taxation agreements and how to claim treaty benefits in Vietnam.

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Vietnam business data

Tax codes, status and public registration records of Vietnamese companies.

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Compliance calendar

Filing and payment deadlines for Vietnamese taxes through the year.

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