In this edition of Vietnam Briefing, we discuss Vietnam’s current statutory requirements regarding payment, social insurance withholdings, and individual income taxation. We go on to explain the areas where compliance is likely to become a concern for HR managers. Finally, we describe the importance of payroll processing, touching on its adoption in Vietnam, the benefits of outsourcing, and the options available to those seeking to utilize payroll processing services. 

For further information, please visit Asia Briefing Publication Store at: http://www.asiabriefing.com/store/book/payroll-management-in-vietnam-7084.html

In this issue of Vietnam Briefing, we introduce the concept of transfer pricing and outline its importance to foreign investors operating in Vietnam. We highlight current compliance requirements, outline changes that have been made in recent months, and analyze several areas where foreign investors may find themselves at odds with regulators during their time in Vietnam. 

In this issue of Vietnam Briefing, we discuss the importance of taxation to new investment projects and outline the role that corporate tax incentives can play in reducing costs in Vietnam. We highlight Vietnam’s current preferential tax rates and tax holidays, analyze the situations under which companies can qualify for incentives, and finally provide expert commentary on tax incentive applications. 

For further information, please visit Asia Briefing Publication Store at www.asiabriefing.com/store

In this issue of Vietnam Briefing, we discuss the importance of location to investments and outline the factors that investors should consider when evaluating potential sites for establishment within the country. We highlight Vietnam’s four key economic regions, analyze the differences between these locations, and finally highlight the important role that industrial zones can play in overcoming some of the drawbacks common to the Vietnamese market. 

For further information, please visit Asia Briefing Publication Store at: www.asiabriefing.com/store

In this issue of Vietnam Briefing we detail the structure of Vietnam’s investment landscape and outline of the most prudent market entry models for foreign enterprises seeking to take advantage of ongoing reforms. We highlight opportunities for 100 percent foreign owned investment projects, discuss the utility of representative offices in pursuing market expansion, and showcase the role that joint ventures can play in maximizing access to restricted sectors. 

For further information,  please visit Asia Briefing Publication Store at: www.asiabriefing.com/store

This edition of Tax, Accounting, and Audit in Vietnam, updated for 2017, offers a comprehensive overview of the major taxes foreign investors are likely to encounter when establishing or operating a business in Vietnam, as well as other tax-relevant obligations. This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who must navigate Vietnam’s complex tax and accounting landscape in order to effectively manage and strategically plan their Vietnam operations. 

For further information, please visit Asia Briefing Publication Store at: http://www.asiabriefing.com/store/book/tax-accounting-and-audit-in-vietnam-2017-18-3rd-edition-7194.html

While Vietnam’s evolving economic landscape presents significant staffing challenges, a firm understanding of contracting laws and decisive action on the part of human resource managers can effectively safeguard and manage these issues as they arise. In this issue of Vietnam Briefing, we discuss the prevailing state of labor pools in Vietnam and outline key considerations for those seeking to staff and retain workers in the country. We highlight the increasing demand for skilled labor, provide in depth coverage of existing contract options, and showcase severance liabilities that may arise if workers or employers choose to terminate their contracts.

For further information, please visit Asia Briefing Publication Store at: www.asiabriefing.com/store

In this issue of Vietnam Briefing, we outline the basic framework of accounting applied in Vietnam and provide guidance on how to ensure compliance. We discuss existing Vietnamese accounting standards, highlight differences between Vietnamese and international accounting standards, and provide expert insight on key areas of compliance in Vietnam. 

For further information, please visit: www.asiabriefing.com/store

In questo numero di Vietnam Briefing, mostriamo le più recenti modifiche alle procedure di revisione e forniamo indicazioni su come garantire che le attività di compliance siano completate in modo efficiente ed efficace. Ci soffermeremo in particolare: all’avvicinamento dei VAS vietnamiti agli IFRS, all'emergere del pagamento elettronico delle imposte (e-filing), e alle procedure di audit e compliance per le imprese di proprietà straniera e per gli uffici di rappresentanza. 

For further information, please visit Asia Briefing Ltd, Publication Store at www.asiabriefing.com/store

In this issue of Vietnam Briefing, we outline existing regulations on remittance and provide guidance on how to ensure compliance in order to repatriate profits in a timely fashion. We highlight relevant government bodies, outline steps required to successfully repatriate returns, and provide expert guidance on carrying losses. 

Please visit www.asiabriefing.com/store for further information.

This edition of Tax, Accounting, and Audit in Vietnam, updated for 2016, offers a comprehensive overview of the major taxes foreign investors are likely to encounter when establishing or operating a business in Vietnam, as well as other tax-relevant obligations. This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who must navigate Vietnam’s complex tax and accounting landscape in order to effectively manage and strategically plan their Vietnam operations. 

For further information, please visit the Asia Briefing bookstore at: www.asiabriefing.com/store

In this issue of Vietnam Briefing magazine, we discuss the key aspects of Vietnam’s import and export landscape, focusing on textiles, telephones and computer products, and automotive parts. We then analyze opportunities for Vietnam among its inclusion in multilateral regional trade blocs, before examining the European Union-Vietnam Free Trade Agreement in detail. Finally, we give an overview of the requirements for establishing a trading company in Vietnam. 

For further information, please visit: www.asiabriefing.com/store

In this issue of Vietnam Magazine, we aim to provide readers with a complete understanding of Vietnam’s e-commerce industry. We begin by highlighting existing trends in the market, paying special attention to scope for foreign investment. We then look at the most common means for online sellers to receive payment in Vietnam, and examine the industry’s tax and regulatory framework. Finally, we conclude by discussing how a foreign retailer can actually establish an online company in Vietnam. 

- See more at: http://www.asiabriefing.com/store/category/vietnam#sthash.wl5ji9bv.dpuf

In 2015, Vietnam comes under the investment spotlight as the country moves towards its goal of ASEAN Economic Community compliance at the end of the year. When this occurs, the full extent of the tariff reductions negotiated by ASEAN – of which Vietnam is a member - will kick in. This will have an immediate impact, especially with respect to Vietnam’s bilateral trade with China, its giant neighbor. The ASEAN Free Trade Agreement with China will be fully enacted in Vietnam on January 1, 2016, with the elimination of both import and export duties on some 90 percent of all goods traded between Vietnam and China. ASEAN also has a similar agreement with India, with whom Vietnamese bilateral trade can also be expected to massively increase.

In this issue of Vietnam Briefing we explore how Vietnam’s Free Trade Agreements - and especially those via its membership in ASEAN - will affect foreign investment into Vietnam. We also go a step further and examine the specific, bilateral Double Tax Agreements that Vietnam has enacted, and how these can be further used to minimize profits and withholding taxes that would otherwise be levied upon foreign investors. This holds true both for investors establishing a presence in the country, as well as contract manufacturers looking to outsource. Finally, we look at how Vietnam’s rules of origin are key in trade with China.

The content of this magazine was compiled by Dezan Shira & Associates staff in Vietnam, providing corporate establishment, business advisory, tax advisory and compliance, accounting, payroll, due diligence and financial review services to foreign investors in emerging Asia.

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As Vietnam increasingly finds itself on the receiving end of foreign investment and becomes progressively integrated into the global economy, the pace of changes to trade and tax policies can be difficult to keep up with. However, understanding the state’s policy objectives, and understanding the wider context of its trade policy and how it affects one’s investments can make the difference between an investment and a lucrative investment.

In this issue, we will first look at the broader context of global trade and the growing salience of Free Trade Agreements (FTA) between Vietnam and its trade partners. We will examine the effects of current FTAs on Vietnam’s exports, the advantages and disadvantages thus far, as well as the response of Vietnamese enterprises to the policies of the FTAs in effect. Also an in-depth look at key bilateral and regional trade agreements will reveal some telling trends.

Next we will decipher the complex policies and procedures in Vietnam’s Double Taxation Avoidance Agreements (DTAA). In the past, investors and expatriate professionals have found themselves in the costly predicament of paying redundant corporate and income taxes. Fortunately, as of 2011, Vietnam has signed Double Taxation Avoidance Agreements with more than 60 countries and territories, including France, China and Canada. We’ll get down to the nitty-gritty details of eligibility for different corporate entities and individuals, deduction methods, application procedures, and timelines.

- See more at: http://www.asiabriefing.com/store/book/vietnams-international-taxation-agreements-229#sthash.DzkUKn62.dpuf

Vietnam is increasingly hitting the news for its low labor costs, similar to China many years ago, but the country in fact holds several additional, generally unexplored advantages for foreign investors.

We first take a quick look at exactly how the labor situation is changing in China and which specific companies (in the fields of electronics, toys, clothing and accessories, and automobiles) are shifting production to Vietnam. We then take a step back to take a snapshot of how Vietnam stacks up politically, demographically, geographically and economically and the trend in which it continues to develop, including a closer look at trade with China.

Finally, courtesy of the tax and accounting specialists at Dezan Shira & Associates, a comparison of FDI-contributing countries and foreign investment structures and taxes. Sprinkled throughout are tables based on related indicators from the World Bank’s “Ease of Doing Business” rankings – you may be a little surprised by what you find.

- See more at: http://www.asiabriefing.com/store/book/vietnam-china-a-comparative-look-for-foreign-investors-228#sthash.uh11GMSP.dpuf

Vietnam is fast becoming the go-to destination for manufacturers looking for the next location with cheap and skilled labor. However, many businesses may still be unaware of the fast, and still mainly untapped, potential of the country’s domestic consumer market. Currently, Vietnam’s middle class sits at 12 million, but this is expected to more than double by 2020, reaching 33 million people. In fact, Vietnam’s middle class is now the fastest growing in Southeast Asia. Selling products into Vietnam, as well as exporting products from Vietnam for sale, is now an important business opportunity that must not be missed.

In this issue of Vietnam Briefing Magazine, we provide you with a clear understanding of the current business trends related to trade in Vietnam, as well as explaining how to set up your trading business in the country. We also attempt to give perspective on what will be Vietnam’s place in the Association of Southeast Asian Nations (ASEAN) in 2015, and look at some of the country’s key import and export regulations. Finally, we analyze Vietnam’s important free trade agreements and its World Trade Organization obligations.

With more than 20 years of experience in the region, Dezan Shira & Associates (along with members of the Dezan Shira Asian Alliance) are pleased to assist businesses and investors in exploring options for establishing or expanding their trading presence in Asia. For additional business intelligence and regular updates on regulatory, legal, and tax developments related to trading in Asia, please log on to our region and country-specific websites.

As more and more foreign companies look to Vietnam as Asia’s next growth market and key sourcing destination, finding the right employees has taken on an added importance.  While the country’s labor pool is growing fast, there is intense competition to attract top candidates for positions in Vietnam.

Vietnam is undergoing strong economic growth and is experiencing the benefits of its demographic dividend. As such, Vietnam is increasingly seen as the place to be in Asia for foreign businesses and investors. In this fast changing environment, it is crucial to have a clear understanding of the legal obligations that companies have to their employees and what trends are affecting the HR and payroll landscape.

In this issue of Vietnam Briefing Magazine, we attempt to clarify HR and payroll processes in Vietnam. We first take you through the current trends affecting the HR landscape and then we delve into the process of hiring and paying your employees. We next look at what specific obligations an employer has to their employees. Additionally, we guide you through the often complex system of visas, work permits, and temporary residence cards. Finally, we highlight the benefits of outsourcing your payroll to a “pan-Asia” vendor.

The content of this magazine was compiled by Dezan Shira & Associates staff in Vietnam, providing corporate establishment, business advisory, tax advisory and compliance, accounting, payroll, due diligence and financial review services to foreign investors in emerging Asia.

- See more at: http://www.asiabriefing.com/store/book/vietnam-a-guide-to-hr-in-asias-next-growth-market-486#sthash.lD5xi5qs.dpuf

As Vietnam’s dynamic economy continues to evolve, its tax regime is also continuing to develop to fit the new needs of the country and those doing business within it. While Vietnam is attempting to simplify its value-added tax (VAT) system, properly filing your VAT and ensuring that you are entitled to, and receive, such things as exemptions and refunds, remains a confusing process.

With certain exceptions, all transactions related to goods and services used for production, trading, or consumption are subject to VAT. It is thus very important to determine correctly which VAT calculation method best suits your business and ensure that the tax process is followed carefully.

In this issue of Vietnam Briefing, we attempt to clarify the entire VAT process by taking you through an introduction as to what VAT is, who and what is liable, and how to pay it properly. We first take you through the basics of VAT in Vietnam before taking you deeper into the topic. Additionally, we provide updates on the new changes to the VAT process and explain how they will impact your business.

2011 March
Understanding Vietnam's Legal Environment

2011 June
Vietnam and China: A Comparative Look for Foreign Investors

2011 October
Vietnam's International Taxation Agreements

2012 January
100% FOEs, JVs and the Promotion of Supporting Industries

2012 May
Vietnam's Provinces, Regions, and Key Economic Zones

2012 August
Human Resources for Foreigners in Vietnam

2013 January
Annual Compliance and Audit

2013 May
Re-evaluating Your Vietnam Representative Office

2013 September
Manufacturing in Vietnam to Sell to ASEAN and China

For investors looking to make forays into Vietnam, choosing between a wholly foreign-owned enterprise (100% FOE) and a joint venture (JV) can have significant implications, as both have their pros and cons and the permissible establishment details (such as percent of foreign capital contributions) for each varies by sector.

As 2012 will be a year of significant change in limitations on foreign ownership regulations for 100% FOEs and JVs, this issue offers a clear snapshot of up-to-date regulations and specific changes to expect in 2012, as well as a useful summary of tax incentives and exemptions. Also, a roadmap and timeline for licensing procedures take the guesswork out of this initial step in establishing a business in Vietnam.

The Vietnamese government has also recently issued a number of policies to encourage supporting industries, especially those connected to high-tech. Each eligible project to manufacture supporting industry products (including materials, spare parts, accessories and semi-finished products) can receive the government incentives that we describe here. To help you determine what qualifies as a supporting industry to high-tech, this article includes a comprehensive list of the 46 types of advanced technology and 76 high-tech products prioritized for investment.

- See more at: http://www.asiabriefing.com/store/book/100-foes-jvs-promotion-of-supporting-industries-230#sthash.9nri0hG3.dpuf

In this issue of Vietnam Briefing, we discuss the issues of tax and foreign exchange control. Tax finalization is compulsory for foreign invested enterprises in Vietnam, so we look a little deeper into the procedures for corporate income tax and personal income tax, including documentation, deductable expenses, carrying losses forward, and allocation between headquarters and subsidiaries. We also discuss the two value-added tax calculation methods – the credit method and the direct method – and the invoice, filing, and refund requirements for each. Finally, an issue of paramount concern of all foreign investors entering into Vietnam: foreign exchange control. What are the details of transferring capital in and out? Which of the four types of bank accounts available to an FIE do you need? How do you go about borrowing and paying back foreign loans? This article answers these three questions.

2008 April
Global Manufacturing Moving to Vietnam

2008 November
Establishing Business in Vietnam

2009 September
Vietnam's Industrial Zones

2010 April
Managing Human Resources in Vietnam

2010 August
Establishing Representative Offices in Vietnam

2010 November
Understanding Vietnam's Legal Environment

Transfer Pricing in Vietnam

Tax Incentives in Vietnam

Vietnam's Key Regions and Economic Zones

Choosing an Effective Entry Model for Vietnam Investments

Tax, Accounting and Audit in Vietnam 2017-18 (3rd Edition)

Payroll Management in Vietnam

Managing Contracts and Severance in Vietnam

Accounting and Bookkeeping in Vietnam

Revisione contabile e compliance in Vietnam

Remitting Profits from Vietnam

Tax, Accounting and Audit in Vietnam 2016 (2nd Edition)

Import & Export in Vietnam: Key Industries & Free Trade Agreements

E-Commerce in Vietnam: Trends, Tax Policies &amp; Regulatory Framework

Using Vietnam's Free Trade and Double Tax Agreements

Vietnam’s International Taxation Agreements

Vietnam and China: A Comparative Look for Foreign Investors 

Published 3 times a year, Vietnam Briefing Magazine covers legal, tax, and operational issues affecting foreign investors in Vietnam. The magazine enjoys a devoted following developed over a decade of providing practical technical information to business executives and investors.

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Vietnam Briefing Magazine - Payroll Management in Vietnam

Vietnam Briefing Magazine - Payroll Management in Vietnam

In this issue

Vietnam Briefing Magazine Description: