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越南发布对于外国公司分支机构和代表处税务登记新指引
越南税务机关已发布第4937/CT-NVT号公函(以下简称"OD 4937"),就外国公司在越南运营的分支机构和代表处的税务登记程序作出明确指引。? 该指引落实了第252/2026/ND-CP号法令和第90/2026/TT-BTC号通函的要求,在引入标准化登记程序的同时,扩大了法律所有权和实际所有权方面的披露义务。?
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Understanding Vietnam’s Tax Withholding Framework for Foreign E-Commerce Platforms
As Vietnam’s digital economy expands, tax authorities are strengthening oversight of income generated through foreign e-commerce platforms.
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Vietnam Issues New Tax Registration Guidance for Branches and ROs of Foreign Companies
Vietnam's tax authorities issued guidance on new tax registration procedures for foreign branches and representative offices.
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Factory Audit Services in Vietnam: What Foreign Buyers Should Know
Learn when to conduct a factory audit in Vietnam, what it should cover, common supplier risks, indicative costs, and how to choose the right audit provider.
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Profit Repatriation in Vietnam: A Brief Guide in 2026
Vietnam has introduced new profit repatriation requirements under Decree 252, integrating overseas profit remittance into its tax administration framework.
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Vietnam Streamlines Exit Suspension Procedures for Tax Debtors
Vietnam’s Decree 252 introduces faster removal of exit suspensions, tax debt thresholds, and a 120-day grace period for taxpayers.
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Vietnam’s Four New Tax Decrees: Why Businesses Must Treat Compliance as an Integrated Exercise
Learn how Vietnam's four new tax decrees, effective 1 July 2026, affect tax administration, PIT, e-invoicing and transfer pricing compliance.
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Vietnam Consolidates Transfer Pricing Rules under Decree 255/2026
Issued June 30, 2026, Decree 255/2026/ND-CP consolidates Vietnam's transfer pricing framework for related-party transactions.
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Complying with Vietnam’s New Capital Transfer Taxation Rules
We explain Vietnam's application of corporate income tax (CIT) to capital transfer under the new regulation regime.
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Representative Office Compliance in Vietnam: Operations, Tax, and PIT Risks
Representative offices enable foreign companies to establish a presence in Vietnam, but ongoing compliance and personal income tax (PIT) risks require careful management.