09 Feb 2026
On 15 January, the Government released Decree 20 providing guidance on certain provisions in Resolution 198/2025/QH15. Decree 20 took effect on 15 January 2026, except for certain clauses which are applicable for 2025 tax year or which took effect from the effective date of Resolution 198, i.e. 17 May 2025.
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Nguyen Huong Giang
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 24 3946 2246
Giang Bao Chau
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 28 3823 0796