Preface
Taxation permeates business transactions in Vietnam, and a strong understanding of tax liabilities
enables foreign investors to maximize the tax efficiency of their investments while ensuring full
compliance with all tax laws and regulations. This guide provides an overview of taxes for businesses
and individuals in Vietnam, as well as discussing accounting and audit in the Vietnam business
context.
Alberto Vettoretti
Managing Partner
China, Vietnam & Italy
Dezan Shira & Associates
This guide was created in mid-2014 based on the information available at the time. As the tax
situation of each enterprise is unique and Vietnam’s regulatory environment is subject to change,
it is advisable to seek professional tax advice specific to your business.
Vietnam Briefing’s “The Vietnam Tax Guide” is produced in collaboration with the tax experts at Dezan
Shira & Associates, a specialist foreign direct investment practice providing corporate establishment,
business advisory, tax advisory and compliance, accounting, payroll, due diligence and financial
review services to multinationals investing in emerging Asia.
Contact Dezan Shira & Associates
[email protected]
www.dezshira.com
Tax, Accounting, and Audit in Vietnam 2014-2015 - 3