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Economy & Trade

Dezan Shira & Associates Releases Asia Manufacturing Index 2026 Amid Intensifying Competition

01/12/2026

The Asia Manufacturing Index 2026 highlights intensifying competition as Asian economies vie for manufacturing leadership.

Exploring the Vietnam International Financial Center: Part 1 – Scope, Governance, and Regulatory Framework

12/30/2025

This article outlines the scope, governance, and regulatory framework of the Vietnam International Financial Center.

An Introduction to Doing Business in Vietnam 2026 – New Publication Out

12/19/2025

“An Introduction to Doing Business in Vietnam 2026”, the latest publication from Vietnam Briefing and supported by Dezan Shira & Associates, is out now and available for free download through the Asia Briefing Publication Store.

Unlock Your Retail Growth for Vietnam's 2026 Holiday Season

12/17/2025

The holiday season is a critical period for Vietnam’s retail sector, with Tet alone accounting for roughly 20 percent of annual FMCG revenue.

How Vietnam Plans to Improve Urban Air Quality: Insights for Businesses

12/03/2025

Vietnam's recent air pollution mitigation plan introduces tighter emission regulations, sets environmental goals, and prioritizes 25 projects to enhance urban air quality.

US–Vietnam Trade Trends 2025: Top Ports, States, and Sectors

11/28/2025

US–Vietnam trade continues to grow, with key states leading most of the activity. Vietnam depends on US exports for production inputs, forming an integrated trade network supported by major transport hubs.

Tax & Accounting

Understanding Functional Currency in Vietnam’s Accounting Regime

01/09/2026

Vietnam’s Circular 99 clarifies how enterprises determine, change, and translate functional currency, including VND reporting and disclosure requirements.

Administrative Penalties for Tax and Invoice Violations in Vietnam

01/05/2026

Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam's administrative penalties for tax and invoice violations.

Vietnam’s Tax and Accounting Updates for Businesses in 2026

12/31/2025

Recent regulatory updates on Vietnam's tax and accounting affect foreign firms, requiring timely preparation for implementation.

Capital Transfer Taxation and Exclusions Under Decree 320: A Practical Guide

12/30/2025

We explain Vietnam's application of corporate income tax (CIT) to capital transfers under Decree No. 320/2025/ND-CP

Updated CIT Compliance in Vietnam: Key Provisions of Decree 320/2025

12/19/2025

Decree No. 320/2025/ND-CP signifies a thorough overhaul of Vietnam’s corporate income tax system, clearly defining rules on the scope of taxpayers, withholding responsibilities, capital transfers, and incentives.

Vietnam’s New VAT Law in 2026: Key Compliance Guidance

12/15/2025

We review the latest updates to Vietnam's Value-Added Tax (VAT) Law, aimed at supporting business recovery after the typhoon season and resolving the current bottleneck in VAT refunds.

Legal & Regulatory

Vietnam to Assign Digital ID Codes to Properties: New Rules from March 1, 2026

01/08/2026

Vietnam will implement a system of digital ID codes for properties from March 1, 2026, to improve transparency and real estate management.

Administrative Penalties for Tax and Invoice Violations in Vietnam

01/05/2026

Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam's administrative penalties for tax and invoice violations.

Exploring the Vietnam International Financial Center: Part 1 – Scope, Governance, and Regulatory Framework

12/30/2025

This article outlines the scope, governance, and regulatory framework of the Vietnam International Financial Center.

Understanding Vietnam’s Amended Investment Law: Key Changes for Businesses

12/24/2025

Effective March 1, 2026, Vietnam's amended Investment Law is set to overhaul the investment management regime, creating easier entry for foreign investors.

Formalizing Artificial Intelligence Governance: Vietnam’s First AI Law

12/24/2025

Effective March 1, 2026, Vietnam AI Law introduces one of the world’s first comprehensive AI regulatory frameworks, outlining risk-based classifications, compliance requirements, innovation incentives, and strategic opportunities for businesses.

Vietnam Amends Intellectual Property Law: Key Changes for Businesses

12/23/2025

Vietnam has recently updated its Intellectual Property Law to better suit its growing digital economy and enhance rights holders' enforcement.

Industries

Investing in Vietnam’s Resort Sector: Market Overview and Outlook

01/14/2026

Vietnam’s resort sector enters 2026 with momentum, driven by rising domestic travel, international arrivals rebound, and demand for integrated leisure and wellness destinations.

Vietnam: A Rising Manufacturing Hub in Asia in 2026

01/13/2026

Vietnam is among the top three most promising manufacturing hubs in Asia, according to the Asia Manufacturing Index 2026 by Dezan Shira & Associates.

Dezan Shira & Associates Releases Asia Manufacturing Index 2026 Amid Intensifying Competition

01/12/2026

The Asia Manufacturing Index 2026 highlights intensifying competition as Asian economies vie for manufacturing leadership.

Vietnam’s Seafood Exports: Growth Drivers, Market Shifts, and 2026 Outlook

01/12/2026

Vietnam’s seafood exports delivered a notably upbeat performance in 2025, even as exporters navigated uneven global demand, stricter technical barriers, and rising trade-policy risk.

Investing in Vietnam’s Textile and Garment Industry: 2025 Overview and Outlook

01/07/2026

Vietnam’s garment and textile industry is projected to reach US$46 billion in exports in 2025, supported by strong US demand, FTAs, and sustainability-driven reforms.

Vietnam E-Commerce Growth: Key Findings from the 2025 E-Business Index

01/06/2026

The 2025 E-Business Index shows how Vietnam e-commerce growth is reshaping opportunities, while regional digital gaps remain a key challenge.

HR & Payroll

2026 Vietnam Public Holiday Schedule: Vietnam Culture Day Added as New Public Holiday

01/13/2026

November 24 has been officially designated as Vietnam Culture Day and recognized as an annual public holiday.

Vietnam Mandates Centralized Electronic Labor Contracts from July 2026: Key Requirements under Decree 337

12/31/2025

From July 1, 2026, Vietnam’s government mandates that all electronic labor contracts must be digitally managed on a centralized platform.

Vietnam Amends Personal Income Tax Law: Key Highlights and Business Implications

12/10/2025

Vietnam’s National Assembly approves the amended Law on Personal Income Tax, aiming to broaden the tax base while lowering inequality.

Vietnam E-Visa: A Complete Guide

12/09/2025

Vietnam’s e-visa program makes it easier and faster for visitors to Vietnam to enter the country. The country has recently added 41 new ports that accept e-visas for entry, bringing the total to 83.

Typhoon Koto Update: Current Status, Forecasts, and Preparedness Measures

11/27/2025

Typhoon Koto (Storm No. 15) has intensified over the central South China Sea, bringing dangerous winds and rough seas.

Strategic Approaches to HR and Payroll Management in Vietnam

11/24/2025

We examine the dynamics driving Vietnam's labor market and the strategic approaches to human resource and payroll management for businesses.

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