#law 67/2025/qh15

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Board member and chief accountant at a boardroom table with closed folders and a pen

Paying dividends from a Vietnamese subsidiary to a foreign parent: conditions, timing and the paper trail

Profits earned in Vietnam can be sent to a foreign owner, but only after the year's tax is settled and through the right channel. This guide explains the condit

28/09/2026 8 min read

Businessman and assistant setting up desks in a small serviced office above Hanoi rooftops

Foreign investors

Subsidiary, branch, representative office or no entity at all: the tax consequences of each way into Vietnam

How a foreign company is present in Vietnam decides who pays which tax, who issues invoices and what the company may lawfully do. This guide compares the four u

28/09/2026 8 min read