Decree 20/2025/NĐ-CP on transfer pricing has now been finalised and issued

24 February, 2025

Decree 20/2025/NĐ-CP (“Decree 20”) on transfer pricing was issued on 10 February 2025 and applies from the financial year 2024 onwards.

In this NewsBrief, we outline the significant elements of Decree 20. 

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Get in touch

Dinh Thi Quynh Van

Chairwoman, PwC Vietnam

Tel: +84 24 3946 2246

Judith Henry

Partner, Transfer Pricing Services, PwC Vietnam

Tel: +84 28 3823 0796, Ext. 1525

Nguyen Le Nhan Hoa

Director, Transfer Pricing Services, PwC Vietnam

Tel: +84 28 3823 0796

Ngo Thanh Tin

Director, Transfer Pricing Services, PwC Vietnam

Tel: +84 28 3823 0796

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