On 29 August 2025, the Vietnamese Government released Decree No. 236/2025/ND-CP (Decree 236), providing comprehensive guidance on the implementation of the global minimum tax (GMT) in Vietnam. Decree 236 takes effect on 15 October 2025 and applies to the 2024 tax year.

This newsbrief summarizes the key provisions and highlights of the Decree for your reference:

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