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Economy & Trade

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.

Vietnam-Swiss Relations: Trade, Investment, and Business Opportunities

11/26/2025

Switzerland has emerged as Vietnam's strategic partner in innovation, finance, and sustainable development.

Vietnam-US Trade and Investment Relations: Updated to November 2025

11/25/2025

Despite ongoing uncertainty, the economic relationship between the two nations has continued to grow, with significant expansion in trade, investment, and bilateral agreements. We discuss the bilateral trade and investment relations between Vietnam and the US amidst the latest developments.

Tax & Accounting

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.

Vietnam’s IFRS Sustainability Terminology Translation: Why It Matters

12/09/2025

The recent introduction of Vietnamese IFRS sustainability terminology aligns Vietnam's accounting practices with global standards.

Circular 99: What Vietnam’s New Accounting Regime Means for IFRS Alignment

12/08/2025

Vietnam’s accounting regime has recently been revised to give companies more flexibility and independence in structuring accounting processes.

Coca-Cola’s Tax Lawsuit: Transfer Pricing Risk Consideration for Business in Vietnam

12/05/2025

Vietnam’s tax authority is intensifying scrutiny of related-party transactions, as seen in the recent Coca-Cola case. Learn how shifting transfer pricing regulations and deeper audit reviews will shape compliance obligations for multinationals.

Vietnam VAT Rates and Applicability in 2025: A Brief Guide

12/01/2025

For business owners or investors, understanding Vietnam's Value Added Tax (VAT) system is crucial for compliance and strategic planning in the Vietnamese market.

Legal & Regulatory

Vietnam’s E-Commerce Law 2025: Key Provisions and Business Implications

12/16/2025

Effective July 1, 2026, Vietnam’s E-Commerce Law will regulate all activities of domestic and foreign entities on e-commerce platforms.

Major Legislative Overhaul: Key Laws and Resolutions from Vietnam NA's 10th Session

12/12/2025

Examine the key changes to laws and resolutions that could significantly impact businesses from the 10th session of Vietnam’s National Assembly.

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 Updates Anti-Money Laundering Framework: Reporting on Large Cash Transactions

11/14/2025

Vietnam has introduced new reporting requirements for large cash transactions, aligning with global anti-money laundering.

Vietnam Draft AI Law: Regulatory Milestone and Business Implications

10/29/2025

Vietnam Draft 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.

How Cross-Border Data and IP Disputes Impact Vietnam’s Digital Transformation

10/22/2025

Technology disputes in Asia, from data-transfer conflicts and AI-governance gaps to IP and e-commerce liability, are influencing the mechanics of Vietnam’s digital economy.

Industries

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.

Sourcing Biodegradable Packaging in Vietnam: Regulatory and Market Overview

12/17/2025

Biodegradable packaging is becoming more popular in Vietnam as stricter environmental rules and sustainability goals increase the need for regulatory compliance.

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.

Vietnam’s Aviation Market Set for Takeoff: Growth Drivers, Key Players, and Future Outlook to 2030

12/03/2025

Vietnam’s aviation sector is expanding rapidly as the country aims for 33 airports by 2030 amid rising demand.

Vietnam’s New Logistics Service Strategy: Market Reality and Investment Opportunities

12/02/2025

Vietnam is accelerating the development of logistics services with a new national strategy to modernize infrastructure, increase efficiency, and boost competitiveness in global trade.

Vietnam-India New Direct Flight Routes: A Boost to Tourism and Business

11/19/2025

Vietnam welcomed 443,000 Indian visitors in the first eight months of 2025, a 42.2 percent increase year-on-year, showcasing the deepening tourism and commercial connections between the two countries.

HR & Payroll

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 county 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.

Enforcing Vietnam's Social Insurance Law: New Measures on Late Payments and Evasion

11/19/2025

We examine Vietnam’s new regulations and enforcement measures concerning late payments and evasion of compulsory social insurance as outlined in Decree No. 274/2025/ND-CP.

Vietnam’s Regional Minimum Wage Effective from January 1, 2026

11/11/2025

Vietnam’s government has officially updated the regional minimum wage for contract-based workers, which will take effect from January 1, 2026.

Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.
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