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Address: 8th Floor, 3A Building, Alley 82 Duy Tan Street, Cau Giay Ward, Hanoi City, Hanoi City, 11310, VN
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Business Law

New Regulations on Opening Offshore Foreign Currency Accounts from Dec 15, 2025

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17/12/2025

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CIT Exemption and Reduction Policies under Decree No. 20/2026/ND-CP and Non-Applicable Cases

Implementation Timeline for PIT Exemptions on Nightshift, Overtime, and Unused Annual Leave Pay

Salary Payments of VND 5 million and Above Must Have Non-Cash Payment Vouchers for CIT Deductibility

Tax Policies on Foreign Currency Sales by Enterprises under Official Letter No. 2759/CST-GTGT

Law on Protection of Personal Data 2025 (Law No. 91/2025/QH15): Key Highlights and Compliance Roadmap

Summary of Key Legal Regulations in 2025

Official Letter 5659/BCA-CSKT: Guidelines on Petitioning for Prosecution of Fraud and Evasion of Social, Unemployment, and Health Insurance Payments

Key considerations regarding non-deductible expenses and corporate income tax (CIT) incentives under Decree No. 320/2025/ND-CP

Law on Tax Administration 2025: Scope Expansion, Integration of Tax IDs with Personal IDs, and Implementation Roadmap

Decree No. 320/2025/ND-CP guiding the 2025 Law on Corporate Income Tax

Law Amending the VAT Law 2025 (Law No. 149/2025/QH15): Removing ‘Bottlenecks’ in VAT Refunds

New Regulations on Opening Offshore Foreign Currency Accounts from Dec 15, 2025

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IFRS 15 – Contracts with Multiple Performance Obligations and Timing of Revenue Recognition: Over Time or at a Point in Time

The Revaluation Model under IAS 16: Application Guidance for Vietnamese Enterprises

Indicators of impairment under IAS 36: A checklist for Vietnamese entities

Estimating provisions under IAS 37: when should expected value be used, and when should the most likely outcome be used?

Capitalising decommissioning, removal and site restoration obligations into the cost of Property, Plant and Equipment (PPE) under IAS 16 – key differences from VAS 03 and Circular 99

Classification of financial assets under IFRS 9: when to measure at amortised cost, at fair value through profit or loss (FVTPL), or at fair value through other comprehensive income (FVOCI)?

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