Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.
![Amending a VAT Return in Vietnam 2026: When to Use Indicator [37]/[38] vs. When a Supplementary Filing (KHBS) Is Required](https://trustlineax.com/wp-content/uploads/2026/08/vietnam-vat-return-amendment-indicator-37-38-vs-khbs-2026-cover-1024x538.png)
01
Guidance on amending Vietnam's VAT return (Form 01/GTGT) under Circular 89/2026/TT-BTC and Decree 252/2026/ND-CP: distinguishing direct adjustment via indicator [37]/[38] from filing a supplementary tax return (01/KHBS), with worked calculation examples.
02
New guidance on 10% personal income tax withholding for payments made to employees after resignation or labor contract termination in Vietnam, under Decree 253/2026/ND-CP: applicable rate, the VND 5 million threshold, taxable vs. exempt income sources, and detailed calculation examples.
03
From 1 July 2026, Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC take effect, replacing Vietnam's entire e-invoicing legal framework. Here are the key changes enterprises and business households need to know.
04
Vietnam's new Tax Administration Law (Law No. 108/2025/QH15, Decree 252/2026/NĐ-CP, Circular 89/2026/TT-BTC) takes effect from 1 July 2026 with sweeping changes to tax registration, filing, refunds, debt enforcement, exit suspension and e-commerce tax. TrustlineAX summarises the key points.
05
Vietnam has overhauled its transfer pricing rules for related-party transactions. TrustlineAX breaks down the new related-party thresholds, comparability standards, pricing methods, and interest-deduction cap FDI enterprises need to act on.
06
In-house team or outsourced accounting for FDI companies in Vietnam? A cost and risk comparison covering VAS reporting, CIT/PIT finalisation and tax audits.
