Alitium

𝗩𝗶𝗲𝘁𝗻𝗮𝗺'𝘀 𝗥𝗲𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻 𝟲𝟲.𝟭𝟴: 𝗙𝗮𝘀𝘁𝗲𝗿 𝗔𝗽𝗽𝗿𝗼𝘃𝗮𝗹𝘀, 𝗚𝗿𝗲𝗮𝘁𝗲𝗿 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗥𝗲𝘀𝗽𝗼𝗻𝘀𝗶𝗯𝗶𝗹𝗶𝘁𝘆

Vietnam continues to push ahead with administrative reform. Effective 1 July 2026, 𝗥𝗲𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻 𝟲𝟲.𝟭𝟴 simplifies a range of licensing, approval and regulatory requirements across multiple sectors.

Some of the key changes include:
🔹 𝐌&𝐀: Higher merger control thresholds, meaning more transactions may fall below notification requirements
🔹 𝐋𝐚𝐛𝐨𝐮𝐫 & 𝐬𝐭𝐚𝐟𝐟𝐢𝐧𝐠: Licensing requirements for labour subleasing and employment services removed
🔹 𝐃𝐚𝐭𝐚 𝐬𝐞𝐫𝐯𝐢𝐜𝐞𝐬: Data synthesis and analysis services liberalised, opening the door for new business models
🔹 𝐀𝐥𝐜𝐨𝐡𝐨𝐥 & 𝐭𝐨𝐛𝐚𝐜𝐜𝐨: Reduced licensing requirements across both sectors
🔹 𝐄𝐝𝐮𝐜𝐚𝐭𝐢𝐨𝐧 & 𝐭𝐫𝐚𝐢𝐧𝐢𝐧𝐠: Greater operational autonomy for foreign-linked institutions
🔹 𝐎𝐢𝐥 & 𝐠𝐚𝐬: Simplified approval procedures in the upstream sector

For businesses operating in , these changes may mean fewer approvals, faster processes and greater flexibility. However, reduced regulation does not mean reduced compliance.

💡 Businesses should review existing licences, assess pending investment plans and monitor implementing regulations as they are released.

🔗Read our full analysis: https://www.alitium.com/vietnams-resolution-66-18/

If you're considering an investment, acquisition or expansion in Vietnam, now may be a good time to revisit your plans. Alitium would be pleased to discuss how these changes may affect your business.

📨 [email protected]
🌐 www.alitium.com/vietnam
📞 +84 (0)28 3535 6460

🔔 𝗜𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗨𝗽𝗱𝗮𝘁𝗲: 𝐕𝐢𝐞𝐭𝐧𝐚𝐦 𝐇𝐑 & 𝐏𝐚𝐲𝐫𝐨𝐥𝐥:
𝐖𝐡𝐚𝐭 𝐄𝐯𝐞𝐫𝐲 𝐄𝐦𝐩𝐥𝐨𝐲𝐞𝐫 𝐌𝐮𝐬𝐭 𝐊𝐧𝐨𝐰 𝐁𝐞𝐟𝐨𝐫𝐞 𝟏 𝐉𝐮𝐥𝐲 𝟐𝟎𝟐𝟔
--
From 1 July 2026, several important changes will take effect across Vietnam’s HR, payroll and employment compliance landscape.

📜 The changes include:
• New provisions under the 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗜𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅 𝗟𝗮𝘄 2025
• The introduction of a legal framework for 𝗲𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗹𝗮𝗯𝗼𝘂𝗿 𝗰𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀
• An increase in Vietnam’s statutory 𝗯𝗮𝘀𝗲 𝘀𝗮𝗹𝗮𝗿𝘆 to VND 2.53 million/month


⚠️ While each change warrants attention, their combined impact may affect payroll costs, employee benefits, employment documentation, and ongoing compliance obligations.

For many employers, the key question is not whether these changes are coming, but whether existing and arrangements are ready for them. For foreign-invested enterprises, multinational organisations, and businesses employing local or expatriate staff in Vietnam, now may be an appropriate time to review:

✔ Compensation and benefits structures
✔ Payroll cost projections
✔ Electronic labour contract readiness
✔ HR and payroll compliance processes

🔗 Read our latest article for a practical overview of the key changes and considerations for employers
https://www.alitium.com/vietnam-hr-payroll-pit-changes-july-2026/

🔸If you would like to understand how these changes may affect your Vietnam operations, Alitium's HR, payroll and advisory team would be pleased to assist.

📨 [email protected]
🛜 www.alitium.com
📞 +84 (0)28 3535 6460

Follow Alitium for practical insights on investing, operating and growing a business in Vietnam.

🧮 𝗦𝘁𝗮𝘆 𝗰𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝘁 : 𝗗𝗼𝗻’𝘁 𝗠𝗶𝘀𝘀 𝗮 𝗞𝗲𝘆 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲 𝗶𝗻 𝗠𝗮𝗹𝗮𝘆𝘀𝗶𝗮 𝗗𝗼𝘄𝗻𝗹𝗼𝗮𝗱 𝗢𝘂𝗿 𝟮𝟬𝟮𝟲/𝟮𝟬𝟮𝟳 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗖𝗮𝗹𝗲𝗻𝗱𝗮𝗿 🇲🇾
--
🇲🇾 Malaysia continues to strengthen its regulatory and compliance landscape as authorities place greater emphasis on corporate governance, tax transparency, employment compliance, and business accountability.

These developments affect businesses across a wide range of areas, including corporate secretarial obligations, taxation, payroll, employment regulations, statutory reporting, and regulatory filings.

𝘼𝙡𝙞𝙩𝙞𝙪𝙢'𝙨 𝙈𝙖𝙡𝙖𝙮𝙨𝙞𝙖 𝘾𝙤𝙢𝙥𝙡𝙞𝙖𝙣𝙘𝙚 𝘾𝙖𝙡𝙚𝙣𝙙𝙖𝙧 2026/2027 is a practical month-by-month guide tailored for businesses operating in Malaysia.

🗝️ The calendar consolidates key compliance requirements, including:
- Corporate secretarial obligations, annual returns and financial statement lodgements
- Corporate income tax, SST, withholding tax and employer tax reporting requirements
- Payroll-related submissions, including EPF, SOCSO, EIS and HRD Corp obligations
- Important statutory deadlines and public holidays throughout the year

🔹 Developed for business owners, finance teams, HR professionals and company secretaries, this resource helps organisations plan ahead, meet statutory deadlines and reduce the risk of penalties or non-compliance.

At Alitium, we believe compliance is more than an administrative requirement, it is a foundation for sustainable business growth. Alongside this calendar, our experienced advisory team provides practical support across corporate secretarial services, compliance, administration, and regulatory reporting, helping businesses operate with confidence in .

📥 Download the free PDF below:
https://www.alitium.com/malaysia-compliance-calendar-20262027/
📩 Reach out to Alitium for assistance with your Malaysia compliance:

[email protected]
www.alitium.com/malaysia

Follow Alitium on Facebook for regular updates on doing business in Malaysia and across Asia.

🤖 𝗔𝗜 𝗶𝗻 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀 – 𝗦𝗶𝗴𝗻𝗮𝗹 𝗼𝗿 𝗡𝗼𝗶𝘀𝗲? 𝗛𝗼𝘄 𝘁𝗼 𝗠𝗮𝗸𝗲 𝗶𝘁 𝗪𝗼𝗿𝗸 𝗶𝗻 𝗩𝗶𝗲𝘁𝗻𝗮𝗺
--
Join Alitium Chairman Mr. Matthew Lourey this Thursday for a practical discussion on in Business in Vietnam.

This is a timely conversation as AI rapidly reshapes the business landscape across Vietnam and the region. From and automation to fintech infrastructure and AI-powered customer experiences, AI is generating enormous momentum across industries. But beyond the hype, one question matters most for business leaders: what is actually working in Vietnam, and what is simply noise?

🔹 The major regulatory shifts shaping AI and digital business in Vietnam
🔹 Real business cases where AI is already delivering measurable impact
🔹 Vietnam’s growing technology talent advantage, and why leading companies are now treating Vietnam as an innovation partner​

The event is hosted by Australian Alumni Business Network

🗣️ Speakers include:

1. Mr. Matthew Lourey, Chairman,
2. Ms. Kate Wallace: Australian Consul-General, Australian Consulate-General in Ho Chi Minh City
3. Mr. DIEP NGUYEN: Co-Founder, MoMo (M_Service) Vietnam
4. Ms. Van Dang: Founder & CEO, Savvycom - Software Product Development
5. Mr. Colin Blackwell: Chairman, HYPERION FINTECH AG
6. Mr. Allan Nguyen: Co-Founder, EzyRemit

𝗘𝘃𝗲𝗻𝘁 𝗶𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻:
📅 Thursday, 25 June 2026
🕙 10:00 AM – 12:00 PM (Vietnam time) | 01:00 PM - 03:00 PM (EST)
💻 Online Webinar
Register here: https://www.aabn.vn/event/ai-in-business-signal-or-noise-how-to-make-it-work-in-vietnam

🟢 𝗩𝗶𝗲𝘁𝗻𝗮𝗺 𝗖𝗼𝗻𝗳𝗶𝗿𝗺𝘀 𝗙𝗗𝗜 𝗘𝗹𝗶𝗴𝗶𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝟯-𝗬𝗲𝗮𝗿 𝗖𝗜𝗧 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻

--
On 11 June 2026, Vietnam's Department of Taxation issued Official Letter 3896/CT-CS, confirming that eligible foreign-invested enterprises (FDIs) can access the country's new 3-year Corporate Income Tax (CIT) exemption available to newly established small and medium-sized enterprises (SMEs), provided the relevant conditions are satisfied.

This clarification removes a significant area of uncertainty for foreign investors entering the Vietnam market and provides greater certainty around the availability of tax incentives during the early stages of business operations.

📄 In our latest article, we examine:
• Which foreign-invested enterprises may qualify as SMEs
• The key eligibility requirements and exclusions
• The practical implications of Official Letter 3896/CT-CS
• Strategic considerations for investment structuring and tax planning

❓ 𝑾𝒉𝒂𝒕 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔𝒆𝒔 𝒔𝒉𝒐𝒖𝒍𝒅 𝒅𝒐 𝒏𝒐𝒘
Companies with recently established Vietnam operations should review whether they:
• Meet the applicable SME criteria
• Satisfy the conditions for the 3-year CIT exemption
• May benefit from revisiting prior tax planning or compliance positions

🔗 Read the full article below:
https://www.alitium.com/fdi-enterprises-eligible-for-3-year-tax-exemption-in-vietnam/

🔸If you would like to understand whether your entity may be eligible for the 3-year CIT exemption, Alitium's tax and advisory team would be pleased to assist.

📨 [email protected]
🛜 www.alitium.com
📞 +84 (0)28 3535 6460

Follow for practical insights on investing, operating, and growing a business in Vietnam.

🇻🇳 𝗩𝗶𝗲𝘁𝗻𝗮𝗺'𝘀 𝗙𝗗𝗜 𝗦𝘁𝗼𝗿𝘆 𝗶𝗻 𝟮𝟬𝟮𝟲: 𝗔 𝗦𝗵𝗶𝗳𝘁 𝗳𝗿𝗼𝗺 𝗩𝗼𝗹𝘂𝗺𝗲 𝘁𝗼 𝗩𝗮𝗹𝘂𝗲
--
Vietnam attracted US$24.81 billion in registered FDI during the first five months of 2026, an increase of 34.9% year-on-year. Meanwhile, disbursed FDI in Vietnam in the first five months of 2026 is estimated at $9.75 billion, a rise of 9.6 % on-year.

🎥 Speaking with Vietnam Investment Review (VIR), Mr. Matthew Lourey, Chairman of Alitium, shared his perspective on what is driving Vietnam's resilient investment story.

🗣️ Matthew observed:
"One of the more encouraging trends in 2026 is that growth is not being driven solely by new investment registrations, but also by significant expansion activity from foreign investors already operating in Vietnam."
"In many cases, the decision by an existing investor to commit additional capital is more meaningful than a new market entry announcement, as these businesses have already experienced Vietnam's regulatory environment, labour market and operating conditions."

"Their willingness to expand demonstrates a level of confidence that extends beyond initial investment projections."

🔸 According to Matthew, Vietnam is increasingly being selected not simply as a lower-cost manufacturing destination, but as a long-term operational base supporting regional growth and export-oriented manufacturing.

🔸 This is reflected not only in the scale of new investment projects, but also in the willingness of established investors to expand production capacity, diversify operations, and develop deeper local supply chain relationships.

➡️ Read the full Vietnam Investment Review article below

🙏 Alitium thanks Vietnam Investment Review and Reporter Ms. Thanh Van for the opportunity to contribute insights on Vietnam's evolving investment landscape and FDI trends in 2026.

⏩ At Alitium, we advise investors and businesses on market entry, corporate structuring, licensing, governance, regulatory compliance, and cross-border investment matters across Vietnam and Southeast Asia.
Contact us to discuss how we can support your expansion plans.

📨 [email protected]
🛜 www.alitium.com
📞 +84 (0)28 3535 6460

𝗣𝗜𝗧 𝗗𝗲𝗽𝗲𝗻𝗱𝗮𝗻𝘁 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗶𝗻 𝗩𝗶𝗲𝘁𝗻𝗮𝗺: 𝟱 𝗖𝗼𝗺𝗺𝗼𝗻 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗥𝗶𝘀𝗸𝘀 𝗳𝗼𝗿 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗿𝘀 𝗮𝗻𝗱 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗲𝘀
--
Many businesses assume that once a dependant has been registered, the tax position is secure. In practice, registration approval does not prevent future challenges during a tax audit.

As Vietnam's tax authorities continue to leverage interconnected databases and data analytics, dependant registrations are receiving greater scrutiny than in previous years. Errors that may once have gone unnoticed can now result in tax reassessments, arrears and late payment interest.

For companies operating 𝐧𝐞𝐭 𝐬𝐚𝐥𝐚𝐫𝐲 𝐨𝐫 𝐭𝐚𝐱-𝐞𝐪𝐮𝐚𝐥𝐢𝐬𝐞𝐝 𝐚𝐫𝐫𝐚𝐧𝐠𝐞𝐦𝐞𝐧𝐭𝐬, PIT dependant registration can also become a corporate tax risk.

𝟱 𝗰𝗼𝗺𝗺𝗼𝗻𝗹𝘆 𝗼𝘃𝗲𝗿𝗹𝗼𝗼𝗸𝗲𝗱 𝗱𝗲𝗽𝗲𝗻𝗱𝗮𝗻𝘁 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗿𝗶𝘀𝗸𝘀:
1️⃣ Dependants who may not satisfy the underlying eligibility requirements
2️⃣ Duplicate claims by multiple taxpayers
3️⃣ Complex eligibility rules for non-immediate family members
4️⃣ Registration gaps following employment changes
5️⃣ The misconception that registration approval constitutes final approval by the tax authority

🔎 𝗪𝗵𝗮𝘁 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗼𝘄𝗻𝗲𝗿𝘀 𝗮𝗻𝗱 𝗛𝗥 𝘁𝗲𝗮𝗺𝘀 𝘀𝗵𝗼𝘂𝗹𝗱 𝗮𝗰𝘁 𝗼𝗻 𝗻𝗼𝘄?
✔ Run an annual review of all active dependant registration files
✔Add a dependant registration check to your employee onboarding process
✔ Ensure employment contracts clearly assign liability for disallowed claims, especially under net salary or equalisation arrangements

Is your organisation's dependant registration process ready for a tax authority review?

➡️ Read our latest article to learn how businesses can reduce PIT compliance risks, strengthen payroll compliance, and avoid costly tax reassessments
https://www.alitium.com/pit-dependant-registration-in-vietnam-risks/

Contact Vietnam to discuss a proactive review of your dependant registration processes.
📨 [email protected]
🛜 www.alitium.com/vietnam
📞 +84 (0)28 3535 6460

Follow on Facebook for regular posts about business in Vietnam

𝗡𝗲𝘄 𝗜𝗻𝘃𝗲𝘀𝘁𝗺𝗲𝗻𝘁 𝗣𝗿𝗼𝗽𝗼𝘀𝗮𝗹 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁𝘀 𝗳𝗼𝗿 𝗙𝗼𝗿𝗲𝗶𝗴𝗻 𝗜𝗻𝘃𝗲𝘀𝘁𝗼𝗿𝘀:
What Circular 55 Means for Investment Approvals in Vietnam
--
📑 Under Circular 55/2026/TT-BTC, Vietnam has introduced revised investment proposal templates that may require foreign investors to provide greater detail when preparing investment applications.

While the changes are largely administrative, they may signal a growing expectation that investment projects be supported by more robust commercial and financial planning from the outset.

In practice, investors may need to provide greater detail around:
▪ Project feasibility and financial assumptions
▪ Funding sources and implementation timelines
▪ Employment generation and economic impact
▪ Supporting documentation and project rationale

➡️ For investors entering Vietnam, early-stage project planning and well-supported commercial assumptions may become increasingly important in navigating the approval process efficiently.

Our latest article examines the practical implications of Circular 55 for inbound investors and project approvals in Vietnam.

🔗Read more: https://www.alitium.com/vietnam-tightens-investment-proposal-requirements-under-circular-55/

For assistance with investment structuring, licensing and market entry in Vietnam, Singapore, and Malaysia, please contact our team:

📨 [email protected]
🛜 www.alitium.com/vietnam