{"id":11252,"date":"2025-05-28T14:53:37","date_gmt":"2025-05-28T07:53:37","guid":{"rendered":"https:\/\/cdlaf.vn\/?p=11252"},"modified":"2025-05-28T15:12:38","modified_gmt":"2025-05-28T08:12:38","slug":"tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations","status":"publish","type":"post","link":"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/","title":{"rendered":"Tax and Accounting obligations for FDI enterprises in Vietnam: Essential considerations"},"content":{"rendered":"<p>Vietnam continues to solidify its position as one of the most attractive investment destinations in Southeast Asia, thanks to its stable political environment, competitive operating costs, and an increasingly comprehensive network of free trade agreements. However, alongside its growth potential, foreign-invested enterprises (FDIs) operating in Vietnam must also navigate a legal framework for taxation and accounting that is distinct compared to international standards and frequently updated.<\/p>\n<p>In this context, a proper understanding of, and full compliance with tax and accounting obligations in Vietnam is not only a legal requirement, but also a critical factor in enabling FDIs to operate efficiently, optimize costs, and mitigate \u00a0risks related to audits, penalties, or operational disruptions. In practice, many mistakes made by foreign investors stem not from intentional non-compliance, but from a lack of comprehensive awareness of the Evolving regulatory framework and mandatory compliance timelines.<\/p>\n<p>This article offers a comprehensive and systematic overview of the core tax and accounting obligations that FDIs must fulfill throughout their lifecycle in Vietnam &#8211; from establishment and operation to expansion, restructuring, or withdrawal. It aims to help foreign investors proactively and lawfully plan their compliance strategy, reduce risks, and build sustainable operations in the Vietnamese market.<\/p>\n<figure id=\"attachment_11135\" aria-describedby=\"caption-attachment-11135\" style=\"width: 601px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11135 size-medium\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/05\/pexels-nietjuhart-796602-601x400.jpg\" alt=\"\" width=\"601\" height=\"400\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/05\/pexels-nietjuhart-796602-601x400.jpg 601w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/05\/pexels-nietjuhart-796602-1202x800.jpg 1202w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/05\/pexels-nietjuhart-796602-768x511.jpg 768w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/05\/pexels-nietjuhart-796602-1536x1023.jpg 1536w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/05\/pexels-nietjuhart-796602-2048x1363.jpg 2048w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><figcaption id=\"caption-attachment-11135\" class=\"wp-caption-text\">Source: pexels-nietjuhart-796602<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents:<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #a32411;color:#a32411\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #a32411;color:#a32411\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#1_Overview_of_the_Tax_and_Accounting_system_applicable_to_FDI_enterprises_in_Vietnam\" >1. Overview of the Tax and Accounting system applicable to FDI enterprises in Vietnam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#2_Value-Added_Tax_VAT_%E2%80%93_Choosing_the_Appropriate_Method_of_Tax_Declaration\" >2. Value-Added Tax (VAT) \u2013 Choosing the Appropriate Method of Tax Declaration\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#3_Corporate_Income_Tax_CIT_in_Vietnam\" >3. Corporate Income Tax (CIT) in Vietnam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#4_Accounting_Regime_Registration\" >4. Accounting Regime Registration\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#5_Accounting_Book_Format_%E2%80%93_Flexible_Selection_with_Mandatory_Consistency\" >5. Accounting Book Format \u2013 Flexible Selection with Mandatory Consistency<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#6_E-Invoice_Registration_and_Usage\" >6. E-Invoice Registration and Usage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/cdlaf.vn\/en\/tax-and-accounting-obligations-for-fdi-enterprises-in-vietnam-essential-considerations\/#SEND_CONSULTATION_REQUEST\" >SEND CONSULTATION REQUEST<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Overview_of_the_Tax_and_Accounting_system_applicable_to_FDI_enterprises_in_Vietnam\"><\/span>1. Overview of the Tax and Accounting system applicable to FDI enterprises in Vietnam<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To comply with tax and accounting obligations imposed by law, individuals in charge of tax and accounting within a business must clearly understand Vietnam\u2019s applicable regulations. These include: the Law on Auditing, the Law on Accounting, the Law on Tax Administration, the Law on Corporate Income Tax (CIT), the Law on Value-Added Tax (VAT), the Law on Personal Income Tax, the Law on Customs (for import and export activities), as well as Vietnamese Accounting Standards and relevant guiding documents. However, while these are the formal legal texts, actual implementation often depends on guidance provided by tax authorities in specific cases. As tax policies are frequently revised to keep pace with evolving economic relationships, it is essential for enterprises to stay updated to avoid any violations.<\/p>\n<p>For enterprises engaged in cross-border transactions, special attention must be paid to Double Taxation Avoidance Agreements, the Law on Foreign Contractor Tax, the Customs Law, the Law on Import and Export Duties, and their related guidance to ensure proper declarations and compliance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Value-Added_Tax_VAT_%E2%80%93_Choosing_the_Appropriate_Method_of_Tax_Declaration\"><\/span>2. Value-Added Tax (VAT) \u2013 Choosing the Appropriate Method of Tax Declaration\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to Article 10 of the Law on VAT No. 48\/2024\/QH15, there are two methods of VAT declaration: the deduction method and the direct calculation method.<\/p>\n<p>A fundamental issue that FDI enterprises must understand when operating in Vietnam is the method of VAT calculation\u2014especially the deduction method, which is commonly applied and mandatory for medium to large-sized businesses. Under Article 11 of the same law, the deduction method applies to businesses that maintain proper accounting records, invoices, and supporting documents as required by law. According to this method, the VAT payable is calculated as the difference between output VAT and deductible input VAT. Output VAT is the total VAT stated on sales invoices and is calculated by multiplying the taxable price by the VAT rate. If the invoice shows a tax-inclusive price, the output VAT is determined using the exclusion formula provided in point (k), clause 1, Article 7 of the law.<\/p>\n<p>On the other hand, deductible input VAT includes all VAT shown on invoices for purchases of goods and services, or on documents showing VAT paid for imported goods or services purchased from foreign suppliers\u2014provided these documents meet the conditions stipulated in Article 14 of the law. Entities subject to the deduction method include: (i) Enterprises with annual revenue from the sale of goods and services of VND 1 billion or more (excluding household or individual businesses); (ii) Business establishments that voluntarily register to apply the \u00a0deduction method; and (iii) Foreign organizations and individuals supplying goods or services related to petroleum operations, where VAT is declared, credited, and paid on their behalf by the Vietnamese party.<\/p>\n<p>Mastering and properly applying the \u00a0deduction method is crucial to optimizing tax obligations and avoiding mistakes such as incorrect deductions, missing input documents, or back taxes and penalties due to misapplication of tax calculation methods.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Corporate_Income_Tax_CIT_in_Vietnam\"><\/span>3. Corporate Income Tax (CIT) in Vietnam<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Corporate Income Tax (CIT) is a major component of Vietnam\u2019s tax system and has a direct impact on the long-term financial strategies of FDI enterprises. Currently, the standard CIT rate is 22%, which applies to most businesses, including foreign-invested enterprises.<\/p>\n<p>However, Vietnam\u2019s CIT regime is tiered to reflect differences among industries. Specifically, enterprises with annual revenue under VND 20 billion (based on the previous year) may continue to enjoy a reduced rate of 20%, whereas certain sectors\u2014such as oil and gas exploration and exploitation, and mining of rare resources\u2014are subject to higher rates ranging from 32% to 50%, depending on geological conditions, reserves, and the location of the activity, as determined by the Prime Minister.<\/p>\n<p>CIT is not only calculated based on the traditional formula (taxable income multiplied by the applicable rate), but may also be levied on a percentage of revenue in specific cases\u2014particularly for foreign enterprises without a permanent establishment or cost-accounting presence in Vietnam (e.g., 5% for services, 10% for royalties, 2% for transport and construction, 0.1% for securities transfers). This requires accurate classification and calculation of cross-border income to avoid misapplication of tax rates.<\/p>\n<p>Furthermore, tax payment location is a crucial compliance point. If an enterprise has dependent production units in other provinces, its CIT must be allocated based on expenses incurred in each locality rather than paid entirely at the head office. This has significant implications for designing inter-provincial operational structures, requiring transparent cost tracking and justifiable tax allocation.<\/p>\n<p>With its multi-layered approach\u2014based on taxable income, industry sector, and geographical presence\u2014Vietnam\u2019s CIT system serves not only as a fiscal policy tool but also presents strategic compliance challenges. Errors in determining taxable income, applying incorrect rates, or misallocating taxes among locations can lead to serious consequences, including tax arrears, penalties, or disqualification from tax incentives in subsequent fiscal years.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Accounting_Regime_Registration\"><\/span>4. Accounting Regime Registration\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>After obtaining the Enterprise Registration Certificate in Vietnam, one of the mandatory next steps for FDI enterprises is to register the applicable accounting regime, the form of accounting books, the method of inventory valuation, and the type of invoices to be used. This is not only a legal requirement under current accounting and tax laws, but also a foundational step toward building a transparent, consistent internal financial control system that aligns with the enterprise&#8217;s business model.<\/p>\n<p><strong>Choosing the applicable accounting regime: Circular 133\/2016\/TT-BTC vs. Circular 200\/2014\/TT-BTC. <\/strong><\/p>\n<p>According to regulations issued by the Ministry of Finance, enterprises in Vietnam are allowed to choose between two major accounting regimes based on their scale and management needs:<\/p>\n<ul>\n<li>Circular 133\/2016\/TT-BTC: Applies to small and medium-sized enterprises (SMEs), with a simpler account structure and more concise financial reports. This is suitable for FDIs with limited scale or in the initial stages of operation.<\/li>\n<li>Circular 200\/2014\/TT-BTC: Applies broadly to all types and sizes of enterprises, offering a more comprehensive and flexible chart of accounts. It is better suited for medium to large-scale FDIs or those with internal reporting needs aligned with international standards.<\/li>\n<\/ul>\n<p>The accounting regime must be registered before any economic transaction occurs, and changes are only allowed in special cases, with explanatory reports submitted to the tax authority.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Accounting_Book_Format_%E2%80%93_Flexible_Selection_with_Mandatory_Consistency\"><\/span>5. Accounting Book Format \u2013 Flexible Selection with Mandatory Consistency<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to both circulars, enterprises are only allowed to apply one accounting book format per fiscal year. The selected format must reflect the actual business operations of the company and ensure transparency and auditability.<\/p>\n<ul>\n<li>Circular 133\/2016\/TT-BTC offers three formats: General Journal, Journal\u2013Ledger, Voucher Journal;<\/li>\n<li>Circular 200\/2014\/TT-BTC adds a fourth format: Journal Voucher<\/li>\n<\/ul>\n<p>Enterprises must register the chosen format with the tax authority and maintain consistency throughout the fiscal year.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_E-Invoice_Registration_and_Usage\"><\/span>6. E-Invoice Registration and Usage<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to the 2019 Law on Tax Administration and related guidance documents, all enterprises operating in Vietnam are required to use electronic invoices, except for a few special cases with specific regulations. FDI enterprises are required to:<\/p>\n<ul>\n<li>Select an e-invoice service provider certified by the Ministry of Finance;<\/li>\n<li>Register their invoice templates, invoice codes, and start date of use with the tax authority via the electronic portal;<\/li>\n<li>Issue invoices fully and in a timely manner, consistent with the timing of revenue recognition and tax obligations.<\/li>\n<\/ul>\n<p>E-invoice management must be synchronized with the accounting software and internal control procedures to prevent risks such as misstatement of revenue, discrepancies in tax declarations, or administrative penalties.<\/p>\n<p><strong>Compliance: Not just a duty, but a safe investment strategy, <\/strong>strict and proper compliance with tax and accounting regulations in Vietnam is not only a mandatory legal obligation for all FDI enterprises, but also a critical component of risk management and sustainable growth strategies. Vietnam&#8217;s tax and accounting legal framework is becoming increasingly complete and integrated with international practices, yet it requires investors to be proactive, transparent, and disciplined in fulfilling their reporting, declaration, bookkeeping, and data retention obligations.<\/p>\n<p>In reality, even unintentional or minor violations in tax and accounting can lead to serious consequences: tax arrears, administrative fines, loss of investment incentives, suspension of operations, business license revocation, or even criminal prosecution in severe cases. Beyond financial losses, compliance breaches can also damage a company&#8217;s reputation, hinder fundraising efforts, strain business partnerships, and delay expansion plans in the Vietnamese market.<\/p>\n<p>Our advice to foreign investors: Establish a robust tax and accounting compliance system from the outset. Work closely with professional advisors and local legal counsel, conduct regular compliance health checks, and build a finance\u2013accounting team that understands both Vietnamese law and international governance standards. This is not only a safeguard against legal risk but also a lever for trust-building, effective management, and unlocking the full potential of your investment in Vietnam.<\/p>\n<p><strong><em>Time of writing:<\/em><\/strong> 16\/05\/2025<\/p>\n<p><em>The article contains general information which is of reference value, in case you want to receive legal opinions on issues you need clarification on, please get in touch with our Lawyer \u00a0at\u00a0 <a href=\"https:\/\/mail.google.com\/mail\" target=\"_blank\" rel=\"noopener\"><strong>info@cdlaf.vn<\/strong><\/a><\/em><\/p>\n<div class=\"content-post-nd\">\n<div style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5519 size-full aligncenter\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png\" alt=\"\" width=\"1080\" height=\"600\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png 1080w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-720x400.png 720w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-768x427.png 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/div>\n<\/div>\n<div class=\"content-post-nd\">\n<p><strong>Why choose CDLAF\u2019s service?<\/strong><\/p>\n<ul class=\"li-content\">\n<li>We provide effective and comprehensive legal solutions that help you save money and maintain compliance in your business;<\/li>\n<li>We continue to monitor your legal matters even after the service is completed and update you when there are any changes in the Vietnamese legal system;<\/li>\n<li>Our system of forms and processes related to labor and personnel is continuously built and updated and will be provided as soon as the customer requests it;<\/li>\n<li>As a Vietnamese law firm, we have a thorough understanding of Vietnam&#8217;s legal regulations, and grasp the psychology of employees, employers, and working methods at competent authorities;<\/li>\n<li>CDLAF&#8217;s team of lawyers has many years of experience in the field of labor and enterprises, as well as human resources and financial advisory.<\/li>\n<li>Strict information security procedures throughout the service performance and even after the service is completed.<\/li>\n<\/ul>\n<\/div>\n<p><strong style=\"color: #a32411;\">You can refer for more information:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/debt-recovery-in-vietnam-essential-legal-considerations-for-foreign-enterprises-prior-to-initiating-judicial-proceedings\/\">Debt recovery in Vietnam: Essential legal considerations for foreign enterprises prior to initiating judicial proceedings<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/international-debt-collection-legal-strategies-and-best-practices-for-vietnamese-businesses\/\">International debt collection: Legal strategies and best practices for Vietnamese businesses<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/legal-strategy-for-foreign-investors-in-equity-and-asset-ma-transactions-in-vietnam\/\">Legal strategy for foreign investors in Equity and Asset M&amp;A transactions in Vietnam<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f2681-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"2681\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/11252#wpcf7-f2681-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"2681\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f2681-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<h2 class=\"tt-form\"><span class=\"ez-toc-section\" id=\"SEND_CONSULTATION_REQUEST\"><\/span>SEND CONSULTATION REQUEST\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><label>Full name<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"full-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"full-name\" \/><\/span><br \/>\n<label>Email<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span><br \/>\n<label>Phone Number<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"phone\" \/><\/span><br \/>\n<label>Message<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"coment\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"coment\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner btn-yellow\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Vietnam continues to solidify its position as one of the most attractive investment destinations in Southeast Asia, thanks to its stable political environment, competitive operating costs, and an increasingly comprehensive network of free trade agreements. However, alongside its growth potential, foreign-invested enterprises (FDIs) operating in Vietnam must also navigate a legal framework for taxation and&#8230;<\/p>\n","protected":false},"author":4,"featured_media":11135,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[64],"tags":[],"class_list":["post-11252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/11252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/comments?post=11252"}],"version-history":[{"count":3,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/11252\/revisions"}],"predecessor-version":[{"id":11255,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/11252\/revisions\/11255"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media\/11135"}],"wp:attachment":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media?parent=11252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/categories?post=11252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/tags?post=11252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}