All 11 methods of non-cash payment under the latest Decree No. 181/2025/ND-CP on Value-Added Tax (VAT)
On 01 July 2025, the Government issued Decree No. 181/2025/ND-CP detailing the implementation of certain articles of the Law on...
DECREE NO. 158/2025/ND-CP DETAILING AND GUIDING THE IMPLEMENTATION OF CERTAIN ARTICLES OF THE SOCIAL INSURANCE LAW REGARDING COMPULSORY SOCIAL INSURANCE
From 01 July 2025, the Social Insurance Law 2024 (No. 41/2024/QH15) officially takes effect, replacing the Social Insurance Law 2014....
SOCIAL INSURANCE LAW 2024 REPLACES SOCIAL INSURANCE LAW 2014SHALL TAKE EFFECT FROM 01 JULY 2025.
The 2024 Social Insurance Law, which officially takes effect from 01 July 2025, introduces substantial reforms to Vietnam’s social...
News Summary - May/2025 | RSM Vietnam
RESOLUTION NO. 198/2025/QH15 ON SOME SPECIAL MECHANISMS AND POLICIES FOR PRIVATE ECONOMIC DEVELOPMENT On May 17, 2025, the National...
CIRCULAR NO. 32/2025/TT-BTC: DETAILS AND UPDATES
On May 31, 2025, the Ministry of Finance issued Circular 32/2025/TT-BTC, providing guidance on the implementation of several provisions...
SOME KEY HIGHLIGHTS IN DECREE NO. 70/2025/NĐ-CP: AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF DECREE NO. 123/2020/NĐ-CP OF THE GOVERNMENT ON INVOICES AND DOCUMENTS
Decree No. 70/2025/NĐ-CP was issued to amend and supplement several provisions of Decree No. 123/2020/NĐ-CP in order to better align with...
National Assembly Passes Resolution on Mechanisms and Policies for Private Economic Development
On the morning of May 17, with 429 out of 434 deputies present voting in favor, the National Assembly passed a resolution on several...
Preparation of financial statements for entities which are not a going concern – a practical guide
Almost all IFRS-compliant financial statements are prepared on the going concern basis. This assumes that the entity will continue in...
Seminar “Transfer Pricing – Updates from the Tax Authority’s Perspective 2025"
On the afternoon of May 8, 2025, RSM Vietnam’s Hanoi office, in collaboration with the Management Board of VSIP Industrial Park in Hai...
Advance Pricing Agreements (APAs): A Risk-Reduction Solution for Transfer Pricing in Vietnamese Enterprises
An Advance Pricing Agreement (APA) is a prior agreement between a business and the tax authority on the transfer pricing methodology for...
Webinar "Mastering Consolidated Financial Statements from Scratch" – A Great Success
On the afternoon of April 24, 2025, RSM Vietnam – Hanoi Office successfully hosted the webinar titled “Mastering Consolidated Financial...
The Importance of Consolidated Financial Statements in Corporate Governance
As Vietnamese enterprises continue to expand in scale, the parent-subsidiary company model has become increasingly common. Consolidated...
DECREE NO. 90/2025/ND-CP AMENDING AND SUPPLEMENTING ANUMBER OF ARTICLES OF DECREE NO. 17/2012/ND-CP OF A NUMBER OF ARTICLES OF THE LAW ONINDEPENDENT AUDIT.
Article 1. Amendments and supplements to a number of points and clauses of Article 15 of Decree No.17/2012/ND-CP are as follows: 1. Add...
What is a consolidated financial statement? How it differs from a separate financial statement
In the context of economic integration and the diverse growth of corporate groups, financial statements play a crucial role in providing...
Common Mistakes in Transfer Pricing and How to Address Them Effectively
In the context of global economic integration, transfer pricing transactions between enterprises have become increasingly complex and are...
Reciprocal Tariffs Newletter_RSM Vietnam
In the early morning of April 3, 2025, U.S. President Donald Trump officially announced the United States' reciprocal tariff policy on...
ESG Assessment Tool: Why Is It Important for Businesses?
In the context of a rapidly changing global economy, the factors of Environmental , Social , and Governance , commonly known as ESG, have...
The Impact of Digital Transformation on Transfer Pricing Management: Opportunities and Challenges in the Digital Era
Amid the global surge of digital transformation, not only traditional industries but also the fields of taxation and finance are...
Analysis of the Impact of Transfer Pricing Regulations on SMEs: Opportunities and Challenges in the Context of the New Legal Framework.
In the context of global economic integration, transfer pricing regulations are increasingly being updated and refined to ensure...
Pillar Two: Reshaping the global M&A landscape
The implementation of Pillar Two, the OECD’s global minimum tax initiative, is set to reshape the landscape of mergers and acquisitions...
Legal Regulations and New Changes in Transfer Pricing for 2023/2024: Updates from Vietnamese Tax and Legal Authorities
In the context of a globalized economy, affiliated businesses not only face opportunities to expand their markets but also encounter...
Decree 20/2025: A Comprehensive Shift in Transfer Pricing Management & Golden Opportunity for Enterprises
On February 10, 2025, the Vietnamese government issued Decree 20/2025/ND-CP, amending and supplementing several provisions of Decree...
Benefits and Challenges of Implementing IFRS in Vietnam
Amidst global economic integration and intensifying market competition, adopting the International Financial Reporting Standards (IFRS)...
IFRS and Vietnamese Accounting Standards (VAS): Similarities and Differences Between the Two Accounting Standards
In the context of global economic integration and the rapid development of financial markets, establishing and applying accounting...