For businesses, we understand you need to stay ahead of important corporate taxes and other compliance dates or risk paying late fees. With the hope to help enterprises adhere to any important deadlines of 2024, we are delighted to offer this “Compliance Calendar 2024” in English and Vietnamese. As usual, the issues include periodic requirements of tax and labour compliance as stipulated in the latest legal documents.
Update on changes in Corporate Income Tax under Resolution 107/2023/QH15 in implementation of Pillar 2 on Global Minimum Tax
On 29 November 2023, the National Assembly approved Resolution 107/2023/QH15 ("Resolution 107") promising to bring further changes in Corporate Income Tax ("CIT") when implementing the Global Minimum Tax.