Expert Insights

Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.

Vietnam Transfer Pricing 2026: Documentation Requirements Under Decree 132 06
Corporate Income Tax (CIT)

Vietnam Transfer Pricing 2026: Documentation Requirements Under Decree 132

Vietnam's Decree 132/2020 requires FDI companies with related-party transactions to maintain a three-tier transfer pricing documentation framework. Here is what you must prepare — and what triggers an audit.