RBA - Business Asia

Vietnam's Personal Income Tax framework has undergone significant changes with the introduction of Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC.

The new regulations affect various aspects of payroll and tax compliance, including employee benefits, tax deductions, withholding obligations, and annual PIT finalisation. Understanding these changes is essential for businesses to ensure compliance and effectively manage their payroll processes.

In our latest article, RBA Group provides an overview of the key updates and their practical implications for employers operating in Vietnam.

Read the full article here: https://rba-asia.com/news-insights/vietnams-new-personal-income-tax-regulations-under-decree-253/

If you have any questions about how these changes may impact your business, our experts are here to help.

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

VIETNAM’S NEW PERSONAL INCOME TAX REGULATIONS UNDER DECREE 253 - RBA Group Discover Vietnam’s PIT regulations in 2026, including higher tax exemptions, new deductions, withholding updates, and compliance rules.

On 8 June 2026, the Politburo issued 𝐑𝐞𝐬𝐨𝐥𝐮𝐭𝐢𝐨𝐧 𝟏𝟎-𝐍𝐐/𝐓𝐖 ("Resolution 10"), establishing a new framework for attracting, managing, and utilizing foreign investment. The Resolution marks a shift in Vietnam's FDI strategy, moving beyond the traditional objective of capital attraction and placing greater emphasis on technology transfer, innovation, stronger domestic linkages, and sustainable long-term growth.

For investors and businesses with operations or expansion plans in Vietnam, understanding these policy directions will be essential in navigating future opportunities.

👉 Read our latest article for an overview of the Resolution and what it may mean for foreign investment in Vietnam: https://rba-asia.com/news-insights/vietnam-fdi-resolution10/

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Resolution 10-NQ/TW of the The Politburo: Shaping Vietnam's Strategy for High-Quality Foreign Investment - RBA Group Resolution 10-NQ/TW reshapes Vietnam's foreign investment strategy, prioritizing quality, innovation, and sustainable growth

Our Vietnam team has officially opened the doors to a brand-new office. 🎉

Designed with a modern and open layout, the new workspace reflects our effort to enhance collaboration, engagement, and productivity across teams. This space brings everyone a more comfortable, inspiring, and professional working environment.

This marks an exciting refresh for all of us after a long-awaited renovation. We look forward to filling this space with positive energy, high-quality work, and continued success together.

New office. Greater opportunities. Stronger commitment.

Take a look inside and join us for the first walk-through of our new office.
---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

𝐓𝐫𝐚𝐧𝐬𝐟𝐞𝐫 𝐩𝐫𝐢𝐜𝐢𝐧𝐠 𝐭𝐫𝐞𝐚𝐭𝐦𝐞𝐧𝐭 𝐨𝐟 𝐒𝐡𝐚𝐫𝐞-𝐁𝐚𝐬𝐞𝐝 𝐂𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 (𝐒𝐁𝐂) 𝐜𝐨𝐬𝐭𝐬 𝐮𝐧𝐝𝐞𝐫 𝐭𝐡𝐞 𝐮𝐩𝐝𝐚𝐭𝐞𝐝 𝐈𝐑𝐀𝐒 𝐓𝐫𝐚𝐧𝐬𝐟𝐞𝐫 𝐏𝐫𝐢𝐜𝐢𝐧𝐠 𝐆𝐮𝐢𝐝𝐞𝐥𝐢𝐧𝐞𝐬

Under the 9th edition of the IRAS Transfer Pricing Guidelines, published on 4 June 2026, IRAS refines the treatment of SBC costs under the Transactional Net Margin Method for intercompany service transactions, with effect from Year of Assessment 2026. These changes aim to address long-standing mismatches between transfer pricing and tax treatment, which have led to higher taxable income for many Singapore companies within multinational groups.

As SBC arrangements are increasingly used as part of a strategy to incentivize key employees without immediate cash outflows, we invite you to read our full article to understand the practical implications from both a tax and transfer pricing perspective.

https://rba-asia.com/news-insights/share-based-compensation-singapore/

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Share-Based Compensation in Singapore - RBA Group Learn how Singapore's new transfer pricing rules impact Share-Based Compensation and align tax deductions with arm's length outcomes.

New Publication: Guide for Foreign Direct Investment (FDI) – Chinese FDI in Vietnam, Malaysia & Indonesia (2026)

We are pleased to share that RBA WTS Vietnam, together with our colleagues from WTS China, Malaysia, and Indonesia, has jointly published a comprehensive guide to support Chinese investors navigating FDI opportunities across Southeast Asia.

🔎 What’s inside – with a special focus on Vietnam:
• Vietnam as a leading FDI destination
• Key policy updates impacting investors
• FDI environment & global integration
• Tax incentives & system overview
• Regulatory considerations

💡 This guide provides practical, up-to-date insights to help investors structure and optimize their investments in Vietnam and the wider ASEAN region.
https://www.wts.cn/wp-content/uploads/2026/05/Guide-for-foreign-direct-investment-Chinese-FDI-in-Vietnam-Malaysia-Indonesia-2026.pdf

We are proud to support clients across all stages of investment, from market entry and licensing to tax, compliance, and M&A. Feel free to reach out if you would like to discuss your investment plans.

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

New Regulatory Update: Decree No. 110/2026/NĐ-CP on Extended Producer Responsibility (EPR)

As sustainability and regulatory compliance continue to shape business operations, understanding EPR obligations is essential for companies to effectively manage environmental responsibilities and mitigate potential risks.

We have published a brief update on the newly issued Decree, providing key insights into EPR requirements for manufacturers and importers in Vietnam.

👉 Read our article to learn more about the key highlights of this Decree: https://rba-asia.com/news-insights/extended-producer-responsibility-vietnam/

For further guidance, please feel free to reach out to our experts at RBA.

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Decree No. 110/2026/NĐ-CP on Extended Producer Responsibility (EPR) - RBA Group Extended Producer Responsibility in Vietnam: key obligations, reporting timelines, and compliance requirements

Congratulations to XV Gaulois Singapore on winning the SRU Championship this season! 🏆

As a long-term partner of the club, RBA Group is proud to continue supporting the team.

Founded in 2009, XV Gaulois Singapore has grown into a dynamic rugby club that brings together players and supporters from diverse backgrounds and actively contributes to the local rugby community.

We are delighted to see the team start the season with a championship victory and wish all the Roosters the very best for the upcoming semi-final on 30 May and the Final Bowl Championship on 6 June.

Congratulations once again to the players, coaches, and everyone involved in this successful season!

Allez les Roosters! Bring on the finals! 🐓🔥

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Congratulations to our Roosters for winning the SRU Championship yesterday!

2 more games to play to conclude the season:

- May 30, 1pm CCAB Semi final Bowl Championship
- June 6 Final Bowl Championship

RBA - Business Asia, Merci Marcel

Overlooking the cinematic view of the Saigon River in a beautiful ballroom, RBA Group’s “𝐓𝐡𝐞 𝐈𝐠𝐧𝐢𝐭𝐞 𝐍𝐢𝐠𝐡𝐭” officially began. ✨

After an intense compliance season, this gathering was a well-deserved opportunity for our team to relax, reconnect, and celebrate the collective effort behind the scenes. With our upcoming office renovation ahead, it was also the perfect occasion to spend meaningful time together before a brief period apart.

From trend-inspired games to heartfelt moments of appreciation, the evening was filled with laughter, energy, and the simple joy of being together outside the daily pace of work.

Thank you to everyone for joining and bringing your amazing energy. The night is over, but the warm vibe and the spirit from "The Ignite Night" are definitely staying with us!

Take a look at some lovely moments from the evening below, and stay tuned for exciting updates from RBA Group next month.

---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

[English below]
Dans la continuité du succès de notre précédent séminaire consacré aux sujets liés à l’IA, RBA Group a eu le plaisir de poursuivre les échanges aux côtés de AUF - Asie-Pacifique à travers le webinaire « La propriété intellectuelle face à la révolution de l’intelligence artificielle ».
Le webinaire a rassemblé plus de 90 participants inscrits issus de 12 pays, illustrant l’intérêt croissant à l’international pour les impacts de l’intelligence artificielle sur les cadres juridiques et la propriété intellectuelle. Cette session a donné lieu à des échanges riches et stimulants autour de plusieurs sujets clés, notamment la question de la titularité des contenus générés par l’IA et la manière dont ces enjeux émergents sont actuellement appréhendés par le droit vietnamien.
Un grand merci à nos intervenants : Alexandre Ho Thanh, Fabrice PERRONO et Benoît Tardy, pour le partage de leurs précieuses expertises, ainsi qu’à AUF - Asie-Pacifique pour l’organisation de cet événement.
Si vous avez manqué le webinaire, le replay est disponible ici : https://www.youtube.com/watch?v=-1tYTx10DwM
----
Following the success of our previous seminar on AI-related topics, RBA Group was pleased to continue the discussion alongside AUF - Asie-Pacifique through the webinar “Intellectual Property in the Age of Artificial Intelligence”.
The webinar gathered more than 90 participants from 12 countries, highlighting the growing international interest in how artificial intelligence is reshaping intellectual property frameworks and legal practices. The session featured engaging discussions on key topics, including the ownership of AI-generated content and how these emerging issues are currently addressed under Vietnamese law.
A sincere thank you to our speakers, Alexandre Ho Thanh, Fabrice PERRONO, and Benoît Tardy, for sharing their valuable insights, and to AUF - Asie-Pacifique for organizing this event.
If you missed the webinar, you can watch the replay here: https://www.youtube.com/watch?v=-1tYTx10DwM
---
𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]