Latest news

You will find here our latest news in concern with: Vietnam economic news, Vietnam tax updates and law changes together with news about Mazars Vietnam and Mazars Group.

Mazars Vietnam Notice on Covid-19 Pandemic

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The Covid-19 pandemic is causing uncertainty and disruption around the world. Mazars Group priorities are to protect people and ensure business continuity and service for our clients, working as one partnership, supporting each other across the globe.

Since the beginning of the crisis, we, Mazars in Vietnam, have been closely monitoring the situation and taking action to mitigate the effects of the pandemic. We remain by our clients’ sides, helping them navigate these unprecedented times.

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GENDER BALANCE INDEX 2020: DRIVING DIVERSITY

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Gender balance in central banks is improving but progress is slow, reveals index and report from Mazars and the Official Monetary and Financial Institutions Forum (OMFIF).

The OMFIF Gender Balance Index tracks the presence of men and women in senior positions at central banks, sovereign funds and public pension funds. The study, now in its seventh year, scores and ranks institutions based on gender balance in their management and boards.

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DEALING WITH COVID-19 AS A PRIVATELY OWNED BUSINESS

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As we all know, the Covid-19 pandemic is a very serious threat to the health and wellbeing of people throughout the world. The spread of the virus, as well as efforts to contain it, are now significantly impacting our daily lives. The priority must be to take all actions required to mitigate the effect of the pandemic and protect our people. We must also acknowledge the inevitable knock-on effect of major economic uncertainty, which hugely impacts privately owned businesses.

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GENDER BALANCE INDEX 2020: DRIVING DIVERSITY

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Gender balance in central banks is improving but progress is slow, reveals index and report from Mazars and the Official Monetary and Financial Institutions Forum (OMFIF).

The OMFIF Gender Balance Index tracks the presence of men and women in senior positions at central banks, sovereign funds and public pension funds. The study, now in its seventh year, scores and ranks institutions based on gender balance in their management and boards.

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TACKLING CLIMATE CHANGE: THE ROLE OF BANKING REGULATION AND SUPERVISION REPORT

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Mazars and the Official Monetary and Financial Institutions Forum (OMFIF) are proud to have come together to produce a global report providing unique insight on current and upcoming financial regulatory evolutions aimed at tackling climate change. What policy adjustments are being undertaken in different jurisdictions around the world to assess and control climate risks? How are these actions likely to develop in future? Find out in our new research and get ready for radical regulatory change.

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European Parliament Ratifies Historic Free Trade Agreement with Vietnam

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On February 12th, 2020, The European Parliament officially gave its consent to ratification of the EU-Vietnam Free Trade Agreement (EVFTA) and EU-Vietnam Investment Protection Agreement (EVIPA). In a historic vote in Strasbourg, Members of the European Parliament (MEPs) voted in favour of these agreements.

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THE FUTURE OF TELCOS: WINNING THE CLIENT EXPERIENCE BATTLE

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Mazars publishes global study ‘The Future of Telcos: winning the client experience, the case of mobile financial services’

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MAZARS REPORTS OUTSTANDING PERFORMANCE IN 2019

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Mazars reports outstanding performance in 2019 - Unprecedented 10.4% revenue growth (9% organic); Milestone year for international expansion and On track to achieve 2020 objectives.

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Mr. Jack Nguyen - New Partner joins Mazars Vietnam

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As a part of an on-going expansion, Mazars in Vietnam is delighted to welcome Mr. Jack Nguyen, a new Partner joining Mazars Vietnam since January 2020.

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Latest Vietnam Tax and Legal Updates

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Impact of COVID-19 on Entry and Work permits

Due to swift and complicated developments of the COVID-19 pandemic, the Vietnamese Government has imposed numerous drastic measures and restrictions on personal movement to limit interpersonal contact and minimize the spread of the virus.

Download pdf 1.32 MB

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Mazars Vietnam Newsletter - Issue March 2020

We would like to bring you tax and legal updates for March 2020 with the following highlights influencing the corporate operations:

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Alert - Impact of COVID-19 on Labour Relation

As businesses continue to navigate and adapt to the Covid-19 epidemic, many are asking how best to manage their labour force as businesses are inevitably slowing for most. Mazars Vietnam has compiled a list of frequently asked questions relating to labor issues below:

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Mazars Vietnam Newsletter - Issue February 2020

We would like to bring you tax and legal updates in February 2020 with the following highlights influencing the corporate operations:

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Alert - Impact of COVID-19 on Labour Relation

As businesses continue to navigate and adapt to the Covid-19 epidemic, many are asking how best to manage their labour force as businesses are inevitably slowing for most. Mazars Vietnam has compiled a list of frequently asked questions relating to labor issues below:

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Mazars Vietnam Newsletter - Issue February 2020

We would like to bring you tax and legal updates in February 2020 with the following highlights influencing the corporate operations:

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Mazars Vietnam Newsletter - Issue December 2019

We would like to bring you tax and legal updates in December 2019 with the following highlights influencing the corporate operations:

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Tax Labour Calendar 2020

For the upcoming 2020, we are delighted to offer this “Compliance Calendar 2020” in English and Vietnamese with the hope to help enterprises not missing any important deadlines. The issues include periodic requirements of tax and labour compliance as stipulated in the latest legal documents. Any non-compliance will possibly subject to administrative penalties under prescribed laws and regulations. Please kindly find the bilingual calendar in the Downloads section below and let us know if you have any questions about the deadlines or would like assistance in meeting them.

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Tax Alert - New regulations in Labour Code 2019

On 20th November 2019, the National Assembly of Vietnam has adopted the Labor Code 2019 which shall come into force as from 1st January 2021 and replace the current Labor Code 2012. Below is summary of the most notable points of this new Labor Code.

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Tax Alert - Circular 68/2019/TT-BTC

On September 30th, 2019, the Ministry of Finance issued Circular 68/2019/TT-BTC ("Circular 68") guiding the implementation of Decree No. 119/2018 / ND-CP (Decree 119 ") on the electronic invoice (e-invoice) when selling goods and providing services with notable points as below:

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Mazars Vietnam Newsletter - Issue November 2019

We would like to bring you tax and legal updates in November 2019 with the following highlights influencing the corporate operations:

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Mazars Vietnam Newsletter - Issue October 2019

We would like to bring you tax and legal updates in September 2019 with the following highlights influencing the corporate operations:

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Tax Alert - Circular 68/2019/TT-BTC

On September 30th, 2019, the Ministry of Finance issued Circular 68/2019/TT-BTC ("Circular 68") guiding the implementation of Decree No. 119/2018 / ND-CP (Decree 119 ") on the electronic invoice (e-invoice) when selling goods and providing services with notable points as below:

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Mazars Vietnam Newsletter - Issue May 2019

We would like to bring you tax and legal updates in May 2019 with the following highlights influencing the corporate operations:

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Mazars Vietnam Newsletter - Issue August 2019

We would like to bring you tax and legal updates in August 2019 with the following highlights influencing the corporate operations:

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Tax Alert - Circular 48/2019/TT-BTC

On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (“Circular 48”) replacing Circular 228/2009/TT-BTC (“Circular 228”), guiding the recognition and settlement of provisions. This Circular takes effect from 10 October 2019, applies for the financial year 2019 and has some notable points as follows:

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Mazars Vietnam Newsletter - Issue September 2019

We would like to bring you tax and legal updates in September 2019 with the following highlights influencing the corporate operations:

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Newsletter - Issue September 2018

We would like to bring you tax and legal updates in September 2018 with the following highlights influencing the corporate operation and payroll amendments:

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Tax Alert - Decree No. 14/2019/ND-CP

On 01 February 2019, the Government issued Decree No. 14/2019/ND-CP on amending and supplementing a number of articles of Decree No. 108/2015/ND-CP guiding the Law on Special Sale Tax (“SST”) which shall take effective from 20 March 2019 with the following notable points:

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Tax Alert - Payment Accounts at Payment Services

On February 28th, 2019, the State Bank of Vietnam promulgated Circular No. 02/2019/TT-NHNN (“Circular 02”) amending and supplementing a number of articles of Circular No. 23/2014/TT-NHNN dated August 19th, 2014 on guidelines for opening and use of payment accounts at payment services providers (“Circular 23”). Circular 02 took effect from March 1st, 2019 and abrogated Circular No. 32/2016/TT-NHNN and Circular No. 02/2018/TT-NHNN of the State Bank. Circular 02 has some noteworthy points as follows:

Latest Publications

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Beyond the GAAP - No.141 - February 2020

Following the announcement of the first results for 2019 in February, companies that have not yet closed their accounts need to consider the potential implications of the current coronavirus epidemic for the disclosures required in the notes on events after the reporting period in accordance with IAS 10, as some market regulators have just recalled.

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CEE View: Inbound M&A report 2019/2020

The M&A market in Central and Eastern Europe (CEE) had a robust 2019 year, displaying resilience in the face of global economic headwinds, according to new research from Mazars in association with Mergermarket. The report, Investing in CEE: Inbound M&A Report 2019/2020, offers an overview of inbound M&A activity in the CEE region throughout 2019 and looks ahead to the opportunities and challenges in the coming months.

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PIT Compliance Service Brochure

Mazars would help you with our professional payroll outsourcing services, by managing your human resources with the dedication of experienced teams. We know how key your people are to the success of your organization and how complicate it can be to follow-up and ensure the right decisions are made in a highly changing environment.

Download pdf 2.63 MB

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Beyond the GAAP - No.140 - January 2020

The year 2019 drew to a close with the publication of an exposure draft proposing significant changes to the presentation of IFRS financial statements, particularly the statement of comprehensive income. Consultations will continue in the new year, with many projects listed in the IASB’s work plan.

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Striking the balance: 2018-2019 Annual Report

Looking to 2020, we see a bright future and many exciting prospects, but we know our stakeholders operate in testing times. That is why finding and maintaining the right balance resonates more than ever. With our 2019 Yearbook, we take the opportunity to reaffirm our commitment to accompanying our clients’ development, helping them navigate the complex environments in which they operate and grow in a sustainable way.

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Beyond the GAAP - No.138 - November 2019

As 2019 draws to a close, we present our usual overview of applicable standards and interpretations, with IFRS 16 – Leases obviously being the key new standard for this year.

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Beyond the GAAP - No.137 - October 2019

As the end of the year approaches, we’ve reached the time when European enforcers publish their recommendations for year-end financial reporting.

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Mazars’ Newsletter On Accounting Standards

September saw the publication of two long-awaited decisions by the IFRS Interpretations Committee. This, therefore, seemed the ideal time to present our study of information on the impacts of initial application of IFRIC 23.

Download pdf 226.56 kB

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Beyond the GAAP - No.139 - December 2019

As the 2019 financial statements are finalised, the first-time application of IFRS 16 will have kept stakeholders on their toes right up to the last minute. This is because the IFRS Interpretations Committee did not officially clarify until 16 December how the term of certain leases should be determined.

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Doing Business guide in Vietnam 2019 - 2020

“Doing business in Vietnam 2019 - 2020” published by Mazars Vietnam is a part of our continuous attempt to create shared values along the journey of 25 years.

Download pdf 3.83 MB

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Reinsurers’ Financial Communication (Part 1)

As the role of reinsurance is continuously expanding, Mazars has analysed the latest financial disclosures of the top 10 reinsurers worldwide providing a comparative view for a better understanding of their risk profile and strategy.

Download pdf 1.18 MB

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Beyond the GAAP No.135 - Jul & Aug 2019

Following the summer break, IAS 12 – Income Taxes and IFRS 17 – Insurance Contracts are in the spotlight, with consultations on both from the IASB as well as a detailed Public Statement from ESMA, the European enforcer, on the former.

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Beyond the GAAP No.134 - June 2019

The half-yearly financial statements stand between you and your well-earned summer break, so it may be worth taking a look at the IFRS IC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies. After that, you could take our crossword away with you - a light-hearted edition that brings the series to a close.

CEE View: Inbound M&A report 2018/2019 - Download

Mazars is pleased to present the CEE View: Inbound M&A report 2018/2019, in collaboration with Mergermarket. This new report offers an overview of the mergers and acquisitions activity in 2018 within and into the Central & Eastern European (CEE) region, and looks ahead to the challenges and opportunities for the next couple of months.

Download pdf 6.14 MB

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CEE View: Inbound M&A report 2018/2019

Mazars is pleased to present the CEE View: Inbound M&A report 2018/2019, in collaboration with Mergermarket. This new report offers an overview of the mergers and acquisitions activity in 2018 within and into the Central & Eastern European (CEE) region, and looks ahead to the challenges and opportunities for the next couple of months.

Brochure 2019

Mazars Vietnam Brochure 2019

The new brochure of Mazars in Vietnam has been released. This brochure presents our capabilities in Vietnam.

Download pdf 4.56 MB

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Creating Shared Value(s) 2017-2018 Annual Report

With our 2018 Yearbook, part of our 2017-2018 Group Annual Report, we take a step back and reflect on our international development and growth.

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Doing Business in Vietnam 2018

Mazars in Vietnam present its updated guide for anyone looking to do business in Vietnam with the latest developments in investment incentives, business structures available to foreigners, tax, labour and foreign exchange controls as well as general information about Vietnam and its economy.

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Mazars Vietnam Brochure 2018

The new brochure of Mazars in Vietnam has been released. This brochure presents our capabilities in Vietnam.

Download pdf 4.90 MB

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Transformation: Mazars' 2016-2017 Annual Report

At Mazars, more than ever, we believe that businesses can thrive only by creating shared value for all their stakeholders. Publishing our 2017 Yearbook is a way to take stock of what we have achieved this past year. As a part of our 2016-2017 Annual Report, it also aims at providing a clear and global image of who we are and how we prepare the future. From open innovation to stewardship, from the future of the audit profession to our teams' perspective on the future, we have chosen to shed light from various angles on the notion of transformation.