Vietnam Briefing
- Indexed articles, last 90 days
- 21
- Latest publication
- Sep 25, 2026
- Outlet visibility, for China Briefing News
- Top 5M sites
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- Jul 6, 2026
Latest articles
Tax Obligations for Resident and Non-Resident Property Owners in Vietnam (opens the original)
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We detail the tax reporting obligations for foreigners who own rental properties in Vietnam, addressing common questions related to this topic. Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens. The current Housing Law, No. 27/2023/QH15, dated 27 November 2023, took effect on 1 August 2024. This law replaced Housing Law No. 65/2014/QH13, which was enacted in 2015. It provides guidance on housing managemen
What Happens to Tax Losses When a Vietnamese Company Is Acquired (opens the original)
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Acquiring a Vietnamese company does not automatically eliminate its accumulated corporate income tax losses. In a share acquisition, qualifying losses generally remain with the target company and may continue to be used within their original carry-forward period. In an asset acquisition, however, the seller's historical losses ordinarily stay with the seller. The distinction can materially affect valuation, deal structure and post-acquisition tax planning. Vietnam generally allows a company to c
Vietnam Transfer Pricing in 2026: Compliance, Documentation, and Audit Readiness (opens the original)
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Vietnam’s transfer pricing rules affect foreign-invested and domestic enterprises that transact with related parties. From the 2026 corporate income tax (CIT) period, Decree No. 255/2026/ND-CP governs how these transactions are identified, priced, disclosed, and documented. For business leaders, the priority is to align group policy with the Vietnamese entity’s actual functions, financial results, financing, and evidence before year-end. ALSO READ: Vietnam Consolidates Transfer Pricing Rules und
When Does a Vietnam Investment Project Require Investment Policy Approval? (opens the original)
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Vietnam requires investment policy approval for 20 groups of projects under the 2025 Law on Investment, effective from 1 March 2026. The requirement depends on the characteristics of the investment project rather than foreign ownership itself. Investment policy approval is a government decision on whether a specified investment project may proceed and on the core terms of that project. Projects subject to approval include those involving significant land-use changes or resettlement. This include
5 Common Contract Mistakes When Doing Business in Vietnam (opens the original)
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Contracts are central to doing business in Vietnam, providing the legal and operational framework for relationships with suppliers, customers, distributors, service providers, and other commercial partners. However, a signed agreement does not always produce the protection a foreign business expects. The signatory may lack authority, imported terms may conflict with Vietnamese law, or vague performance standards may be difficult to enforce. Even where a business obtains a favourable judgment or
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