Tax Newsletter

Grant Thornton Vietnam is pleased to introduce our latest Tax Newsletter – September 2026, providing practical insights into key tax policy updates and recent guidance from Vietnamese tax authorities. This publication focuses on critical tax issues impacting cross-border transactions, e-commerce operations, and employment termination, offering actionable recommendations to help businesses stay compliant and manage tax risks effectively.

This publication highlights:

• Foreign Contractor Tax (FCT) Exemption: Guidance under Official Letter No. 4676/CT-TTHT on FCT applicability for foreign services consumed outside Vietnam;
• 0% VAT Rate Conditions: Key compliance requirements and supporting documentation for exported services under Official Letter No. 2265/CT-TTHT;
• PIT Withholding on Employment Termination: Clarifications under Official Letter No. 10049/CTHN-TTHT regarding 10% PIT withholding on payments to departing employees; and
• FCT Compliance in E-commerce & Digital Economy: Guidance on FCT declaration methods for digital platforms and overseas suppliers under Official Letter No. 4176/CT-TTHT.

At Grant Thornton Vietnam, we are dedicated to keeping our clients informed and proactively prepare for changes in Vietnam’s tax regulatory environment.

If you have any questions or need assistance navigating these changes, please don’t hesitate to contact us. Our expert team is here to provide you with tailored advice and support.