Vietnam tax landscape: Key practical challenges under Decree 320

Following the issuance of Decree 320/2025/ND-CP, which provides detailed guidance for the implementation of Vietnam’s new Corporate Income Tax (CIT) Law, enterprises are facing updated requirements relating to taxable income determination, deductible expenses, and the application of tax incentives. These regulatory developments place greater emphasis on the practical application of tax rules and the alignment between accounting treatment and tax compliance.

In an evolving regulatory environment, businesses are increasingly required to reassess existing practices to ensure consistency with updated interpretations and compliance expectations.

In collaboration with AmCham, RSM Vietnam will host the seminar “Vietnam tax landscape: Key practical challenges under Decree 320”. The session will provide an overview of key regulatory updates, together with practical insights into implementation challenges and perspectives on the expected implications of the new CIT framework for businesses operating in Vietnam.

Key takeaways

• Key regulatory updates and practical implications under Decree 320
• Revenue recognition and deductible expenses: practical tax considerations
• Application of tax incentives and loss carry-forward mechanisms in practice
• Expected implications of the new Corporate Income Tax framework for businesses

Agenda

• 08:30 - Check-in
• 09:00 - Presentation
• 10:30 - Q&A session
• 11:00 – The end

Entrance fee:

• AmCham members: 650,000VND/pax
• Non – members: 850,000VND/pax

RSVP
Contact Ms. Nguyen Thi My Ngoc at email ngoc.nguyen.2@rsm.com.vn

Language: English (document provided)

Speakers: 
Le Xuan Mao, Partner, Business tax advisory