Vietnam issued administrative procedures to implement global minimum tax regulations

24 October, 2025

On 21 October 2025, the Ministry of Finance issued Decision No. 3563/QĐ-BTC, officially introducing formal administrative procedures for multinational enterprises (MNEs) and their constituent entities operating in Vietnam to comply with Resolution No. 107/2023/QH15 and Decree No. 236/2025/NĐ-CP.

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