Tax and Legal Update - KPMG Vietnam

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id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified 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Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="editable-flex-template"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicfullbleedbanner parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-dynamicfullbleedbanner component fullbleed staticImage self-contained component-trackable text-color-white"> <div class="inner-section"> <div class="banner-media ">  <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-looking-at-laptop-1400-350:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-looking-at-laptop-1400-350:cq5dam.web.2000.500" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/woman-looking-at-laptop-1400-350:cq5dam.web.2000.500" alt> </picture> </div> <div class="overlay-wrapper"> <div class="text-overlay"> <div class="banner-title"> <h1> <span class="line-clamp">Tax and Legal Update</span> </h1> </div> <p class="banner-description hidden-xs"> Explore the most up-to-date amended law and tax administration in Vietnam and the implication thereof. </p> </div> </div> <div class="banner-description visible-xs"> Explore the most up-to-date amended law and tax administration in Vietnam and the implicat </div> </div> </section> </div> </div></div> <div 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Vietnam share transfers for foreign corporate shareholders at 2% of proceeds </strong><a href="/vn/en/home/insights/2024/07/new-draft-corporate-income-tax-law.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/07/new-draft-corporate-income-tax-law.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/07/tax-news-flash-july-2024-cn-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/07/tax-news-flash-july-2024-cn-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified<br></u></strong></a><strong>Legal Alert - Vietnam Draft Data Law - An Overview and Key Implications </strong><a href="/vn/en/home/insights/2024/07/vietnam-draft-data-law.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/07/vietnam-draft-data-law.html" target="_blank" rel="noopener"><strong><u>VI<br></u></strong></a><strong>Tax Alert – Extension of 2% VAT reduction up to 31 December 2024 </strong><a href="/vn/en/home/insights/2024/07/reduction-of-vat-until-end-of-2024.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/07/reduction-of-vat-until-end-of-2024.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/07/tax-alert-july-2024-cn-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/07/tax-alert-july-2024-cn-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">June</h3> <div class="bodytext-data"> <p><strong>Technical Update - Tax - June 2024 </strong><a href="/vn/en/home/insights/2024/06/technical-update-june-2024.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/06/technical-update-june-2024.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2024/06/technical-update-june-2024-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2024/06/technical-update-june-2024-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified<br></u></strong></a><strong>Tax Alert – Tax Payment deferral continues in 2024 </strong><a href="/vn/en/home/insights/2024/06/tax-payment-deferral-continues-in-2024.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/06/tax-payment-deferral-continues-in-2024.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/06/tax-alert-june-2024-cn-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/06/tax-alert-june-2024-cn-sc.pdf" target="_blank" rel="noopener"><u><strong>CN Simplified</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">May</h3> <div class="bodytext-data"> <p><strong>Legal Alert - Decree on Administrative Sanctions against Cybersecurity and Personal Data Protection Violations </strong><a href="/vn/en/home/insights/2024/05/administrative-sanctions-against-cybersecurity-and-personal-data-protection-violations.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/05/administrative-sanctions-against-cybersecurity-and-personal-data-protection-violations.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2024/05/decree-on-administrative-sanctions-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2024/05/decree-on-administrative-sanctions-kr.pdf" target="_blank" rel="noopener"><strong><u>KR<br></u></strong></a><strong>Technical Update - Legal - May 2024 </strong><a href="/vn/en/home/insights/2024/05/technical-update-may-2024.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/05/technical-update-may-2024.html" target="_blank" rel="noopener"><strong><u>VI<br></u></strong></a><strong>Legal Update - May 2024 </strong><a href="/vn/en/home/insights/2024/05/legal-update-may-2024.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/05/legal-update-may-2024.html" target="_blank" rel="noopener"><u><strong>VI<br></strong></u></a><strong>Immigration Alert: Changes on management agency for work permit procedures for foreign labor working in Hanoi from 1 June 2024 </strong><a href="/vn/en/home/insights/2024/05/changes-on-management-agency-for-work-permit-procedures-for-foreign-labor.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/05/changes-on-management-agency-for-work-permit-procedures-for-foreign-labor.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2024/05/alert-on-immigration-may-2024-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2024/05/alert-on-immigration-may-2024-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">April</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal: Addressing Data Security challenges in Vietnam </strong><a href="/vn/en/home/insights/2024/04/addressing-data-security-challenges-in-vietnam.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/04/addressing-data-security-challenges-in-vietnam.html" target="_blank" rel="noopener"><u><strong>VI</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2024/04/addressing-data-security-challenges-in-vietnam-kr.pdf" target="_blank" rel="noopener"><u><strong>KR</strong></u></a><strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2024/04/addressing-data-security-challenges-in-vietnam-kr.pdf" target="_blank" rel="noopener"><u><br></u></a>Technical Update - Legal - April 2024 </strong><a href="/vn/en/home/insights/2024/04/legal-technical-update-april-2024.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/04/legal-technical-update-april-2024.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2024/05/technical-update-april-may-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2024/04/technical-update-april-2024-kr.pdf" target="_blank" rel="noopener"><strong><u>KR<br></u></strong></a><strong>Tax Alert - Official Letter 862/BHXH-TST provides guidance on implementing certain provisions of the Social Insurance Agreement between Vietnam and South Korea </strong><a href="/vn/en/home/insights/2024/04/implementing-provisions-of-social-insurance-agreement-vietnam-and-south-korea.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/04/implementing-provisions-of-social-insurance-agreement-vietnam-and-south-korea.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/04/tax-alert-april-2024-kr.pdf" target="_blank" rel="noopener"><strong><u>KR</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">March</h3> <div class="bodytext-data"> <p><strong>GMS Flash Alert - PIT Treatment for compulsory insurances contributed overseas </strong><a href="/vn/en/home/insights/2024/03/pit-treatment-for-compulsury-insurances-contributed-overseas.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/03/pit-treatment-for-compulsury-insurances-contributed-overseas.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/03/gms-flash-alert-march-24-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/03/gms-flash-alert-march-24-tc.pdf" target="_blank" rel="noopener"><u><strong>CN Traditional<br></strong></u></a><strong>Legal Alert - Vietnam Progresses with Personal Data Protection Law </strong><a href="/vn/en/home/insights/2024/03/vietnam-progresses-with-personal-data-protection-law.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">February</h3> <div class="bodytext-data"> <p><strong>Technical Update - An in-depth look into the New Law on Telecommunications of Vietnam </strong><a href="/vn/en/home/insights/2024/02/in-depth-look-into-new-law-on-telecoms-of-vietnam.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong><br> Legal Update - New Law on Housing </strong><a href="/vn/en/home/insights/2024/02/new-law-on-housing.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/02/new-law-on-housing.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2024/02/law-on-housing-amended-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a><strong><br> Technical Update - New Land Law </strong><a href="/vn/en/home/insights/2024/02/new-land-law.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/kpmgpublic/vn/vi/home/insights/2024/02/new-land-law.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">January</h3> <div class="bodytext-data"> <p><strong>Mitigating the risks of using Generative AI for Businesses in Vietnam </strong><a href="/vn/en/home/insights/2024/01/mitigating-the-risks-of-using-generative-ai-for-businesses-in-vi.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong><br> GMS Flash Alert on PIT issues </strong><a href="/vn/en/home/insights/2024/01/gms-flash-alert-on-pit-issues.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/01/gms-flash-alert-on-pit-issues.html"><strong><u>VI</u></strong></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/02/gms-flash-alert-on-pit-issues-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/02/gms-flash-alert-on-pit-issues-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong><br> Tax Alert - Draft Law on Value Added Tax </strong><a href="/vn/en/home/insights/2024/01/draft-law-on-value-added-tax.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/01/draft-law-on-value-added-tax.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/01/draft-law-on-vat-cn-sc.pdf" target="_blank" rel="noopener"><strong><u>CN Simplified</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/01/draft-law-on-vat-cn-tc.pdf" target="_blank" rel="noopener"><u><strong>CN Traditional</strong></u></a><strong><br> Tax Alert - Draft Decree on the establishment, management and use of investment support fund </strong><a href="/vn/en/home/insights/2024/01/tax-alert-draft-decree-on-investment-support-fund.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/01/tax-alert-draft-decree-on-investment-support-fund.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/01/draft-decree-for-investment-support-cn-sc.pdf"><u><strong>CN Simplified</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/01/draft-decree-for-investment-support-cn-tc.pdf" target="_blank" rel="noopener"><strong><u>CN Traditional</u></strong></a><strong><br> Adhoc Legal Update - Decree 77 governing the management of the importation of refurbished goods under CPTPP </strong><a href="/vn/en/home/insights/2024/01/decree-77-governing-management-of-refurbished-goods-under-cptpp.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/01/decree-77-governing-management-of-refurbished-goods-under-cptpp.html" target="_blank" rel="noopener"><strong><u>VI</u></strong></a><strong><br> Tax Alert - Decree 94 on reduction of 2% Value Added Tax in the first 6 months of 2024 </strong><a href="/vn/en/home/insights/2024/01/decree-94-on-vat-reduction.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2024/01/decree-94-on-vat-reduction.html" target="_blank" rel="noopener"><u><strong>VI</strong></u></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2024/01/tax-alert-january-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a></p> </div> </section> </div> </div> </div> </section> </div> </div> <div class="card"> <div class="card-head kpmg_blue"> <button aria-expanded="false"> 2023 <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"></div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">December</h3> <div class="bodytext-data"> <p><strong>Technical Update - December 2023 - New provisions on corporate bonds amid financial distress </strong><a href="/vn/en/home/insights/2023/12/technical-update-december-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/12/technical-update-december-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a><strong><br> Legal Update - Draft New Land Law No. 8 dated 8 November 2023 </strong><a href="/vn/en/home/insights/2023/12/legal-update-december-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/12/legal-update-december-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">November</h3> <div class="bodytext-data"> <p><strong>Tax News Flash - Resolution on Global Minimum Tax </strong><a href="/vn/en/home/insights/2023/11/resolution-on-global-minimum-tax.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/11/resolution-on-global-minimum-tax.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2023/11/resolution-on-gmt-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2023/11/resolution-on-gmt-jp.pdf" target="_blank" rel="noopener"><strong><u>JP</u></strong></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2023/11/resolution-on-gmt-kr.pdf" target="_blank" rel="noopener"><strong><u>KR</u></strong></a><strong><br> Technical Update - November 2023 </strong><a href="/vn/en/home/insights/2023/11/technical-update-november-2023.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/11/technical-update-november-2023.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">October</h3> <div class="bodytext-data"> <p><strong>Legal Update - Data Center and Cloud Computing Services in Vietnam: Navigating Current and Future Regulations (Part 1) </strong><a href="/vn/en/home/insights/2023/10/data-center-and-cloud-computing-services-in-vietnam-part-1.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong><br> Technical Update - October 2023 </strong><a href="/vn/en/home/insights/2023/10/technical-update-legal-update-october-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/10/technical-update-legal-update-october-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">September</h3> <div class="bodytext-data"> <p><strong>Alert on immigration - Decree 70 amending a number of articles of Decree 152 </strong><a href="/vn/en/home/insights/2023/09/decree-70-amending-articles-of-decree-152.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/09/decree-70-amending-articles-of-decree-152.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a> <strong>|</strong> <a href="https://assets.kpmg.com/content/dam/kpmg/vn/pdf/alert-on-immigration/2023/09/alert-on-immigration-sept-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a><strong><br> Technical Update - Legal Update September 2023 </strong><a href="/vn/en/home/insights/2023/09/technical-update-legal-update-september-2023.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/09/technical-update-legal-update-september-2023.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">August</h3> <div class="bodytext-data"> <p><strong>Legal Update - New Lending rules under Circular 06 are suspended </strong><a href="/vn/en/home/insights/2023/08/new-lending-rules-under-circular-06-suspended.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/08/new-lending-rules-under-circular-06-suspended.html"><u><strong>VN</strong></u></a><strong><br> Legal Update - New Lending rules affecting investors' funding plans </strong><a href="/vn/en/home/insights/2023/08/new-lending-rules-affecting-investors-funding-plans.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/08/new-lending-rules-affecting-investors-funding-plans.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a><strong><br> Alert on immigration - New Resolutions impact foreigners entering Vietnam from 15 August 2023 </strong><a href="/vn/en/home/insights/2023/08/new-resolutions-impact-foreigners-entering-vietnam.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/08/new-resolutions-impact-foreigners-entering-vietnam.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2023/08/alert-on-immigration-august-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a><strong><br> Legal Update - Cybersecurity and Administration Sanctions: The Third Draft Decree Explained </strong><a href="/vn/en/home/insights/2023/08/third-draft-decree-explained.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/08/third-draft-decree-explained.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2023/08/legal-update-august-cn.pdf" target="_blank" rel="noopener"><u><strong>CN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">July</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal Update July 2023 </strong><a href="/vn/en/home/insights/2023/07/technical-update-legal-update-july-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/07/technical-update-legal-update-july-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a><strong><br> Tax Alert - Expediting the Value Added Tax refund for enterprises </strong><a href="/vn/en/home/insights/2023/07/expediting-the-value-added-tax-refund-for-enterprises.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/07/expediting-the-value-added-tax-refund-for-enterprises.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2023/07/tax-alert-vat-refund-instruction-cn.pdf" target="_blank" rel="noopener"><u><strong>CN</strong></u></a><strong><br> Alert on immigration - Amended immigration law affecting foreigners entering and staying in Vietnam </strong><a href="/vn/en/home/insights/2023/07/amended-immigration-law-affecting-foreigners-entering-and-staying-in-vietnam.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/07/amended-immigration-law-affecting-foreigners-entering-and-staying-in-vietnam.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2023/07/alert-on-immigration-july-cn.pdf" target="_blank" rel="noopener"><u><strong>CN</strong></u></a><strong><br> Customs Alert - July 2023 </strong><a href="/vn/en/home/insights/2023/07/abolish-on-the-spot-export-and-import-customs-procedures.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/07/abolish-on-the-spot-export-and-import-customs-procedures.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2023/07/customs-alert-july-cn.pdf" target="_blank" rel="noopener"><u><strong>CN</strong></u></a><strong><br> Tax Alert - Decree 44 on reduction of value added tax in the last 6 months of 2023 </strong><a href="/vn/en/home/insights/2023/07/tax-alert-decree-44-on-reduction-of-vat-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/07/tax-alert-decree-44-on-reduction-of-vat-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2023/07/tax-alert-decree-44-cn.pdf" target="_blank" rel="noopener"><strong><u>CN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">June</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal June 2023 </strong><a href="/vn/en/home/insights/2023/06/technical-update-legal-update-june-2023.html" target="_blank" style="font-weight: bold;" rel="noopener"><u>EN</u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/06/technical-update-legal-update-june-2023.html"><strong><u>VN<br></u></strong></a><strong>Legal Update - Decree No. 17/2023/ND-CP </strong><a href="/vn/en/home/insights/2023/06/legal-update-decree-17.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">May</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal May 2023</strong> <a href="/vn/en/home/insights/2023/05/technical-update-legal-update-may-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a> <strong>| </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/05/technical-update-legal-update-may-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">April</h3> <div class="bodytext-data"> <p><strong>Legal Alert on Decree 13</strong> <a href="/vn/en/home/insights/2023/04/legal-alert-on-decree-13.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/04/nghi-dinh-13-ve-bao-ve-du-lieu-ca-nhan.html"><strong><u>VN<br></u></strong></a><strong>Technical Update - Legal April 2023 </strong><a href="/vn/en/home/insights/2023/04/technical-update-legal-april-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/04/technical-update-legal-april-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">March</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal March 2023 </strong><a href="/vn/en/home/insights/2023/03/technical-update-legal-march-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/03/technical-update-legal-march-2023.html"><strong><u>VN<br></u></strong></a><strong>Tax News Flash - Vietnam signs the Multilateral Convention to tackle tax evasion and intends to apply BEPS Pillar 2 from 2024/2025 </strong><a href="/vn/en/home/insights/2023/03/vietnam-signs-multilateral-convention.html"><u><strong>EN</strong></u></a> <strong><u></u></strong></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">February</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal February 2023 </strong><a href="/vn/en/home/insights/2023/02/technical-update-legal-february-2023.html" target="_blank" rel="noopener"><strong><u>EN</u></strong></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/02/technical-update-legal-february-2023.html" target="_blank" rel="noopener"><strong><u>VN</u></strong></a><br><strong>Legal Update on Personal Data Protection </strong><a href="/vn/en/home/insights/2023/02/legal-update-on-personal-data-protection.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/02/legal-update-on-personal-data-protection.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a><br><strong>Directives from Ministry of Finance on financial inspection and audit 2023 </strong><a href="/vn/en/home/insights/2023/02/directives-of-tax-inspection-and-tax-audit-2023.html" target="_blank" rel="noopener"><u><strong>EN</strong></u></a><strong> | </strong><a href="/vn/vi/home/phan-tich-chuyen-sau/2023/02/directives-of-tax-inspection-and-tax-audit-2023.html" target="_blank" rel="noopener"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2023/directives-of-tax-inspection-and-tax-audit-for-2023-cn.pdf" target="_blank" rel="noopener"><u><strong>CN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">January</h3> <div class="bodytext-data"> <p><strong>Legal Update January 2023 </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2023/01/legal-technical-update-jan-23-en.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2023/01/legal-technical-update-jan-23-vn.pdf"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2023/01/legal-technical-update-jan-23-cn.pdf"><u><strong>CN</strong></u></a><strong><br> Alert on immigration - Resolution 105 expires and its effects on work permit procedures for foreign labour </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2023/01/alert-on-the-expiration-of-resolution-105-nq-cp-en.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2023/01/alert-on-the-expiration-of-resolution-105-nq-cp-vn.pdf"><strong><u>VN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2023/01/alert-on-the-expiration-of-resolution-105-nq-cp-cn.pdf"><strong><u>CN</u></strong></a></p> </div> </section> </div> </div> </div> </section> </div> </div> <div class="card"> <div class="card-head kpmg_blue"> <button aria-expanded="false"> 2022 <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"></div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">December</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal Update December 2022 </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/12/technical-update-legal-december-2022-en.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/12/technical-update-legal-december-2022-vn.pdf"><u><strong>VN</strong></u></a><strong><br> GMS Alert - 14 December 2022 </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/12/gms-alert-december-2022.pdf"><u><strong>EN</strong></u></a> | <a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/12/gms-alert-december-2022-cn.pdf"><u><strong>CN</strong></u></a><strong><br> GMS Alert - Business travel is back: how should companies address compliance risks associated with business travel? </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/12/gms-flash-alert-december-2022.pdf"><u><strong>EN</strong></u></a><br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">November</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal Update - 30 November 2022 </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/11/technical-update-legal-nov-2022-en.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/11/technical-update-legal-nov-2022-vn.pdf"><u><strong>VN</strong></u></a><strong><br> Tax Alert - Strengthening the tax administration on e-commerce taxation for domestic and overseas suppliers </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/11/tax-alert-on-e-com-ol4205-and-announcement-357-en.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/11/tax-alert-on-e-com-ol4205-and-announcement-357-vn.pdf"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/11/tax-alert-on-e-com-ol4205-and-announcement-357-cn.pdf"><u><strong>CN</strong></u></a><strong><br> Tax Alert - Circular 67/2022/TT-BTC on the Science and Technology fund </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/11/tax-alert-circular-672022tt-btc-nov-en.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/11/tax-alert-circular-672022tt-btc-nov-vn.pdf"><u><strong>VN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/11/tax-alert-circular-672022tt-btc-nov-cn.pdf"><u><strong>CN</strong></u></a><strong><br> Alert on immigration - Recent changes in practice related to WP application </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/11/alert-on-immigration-november-en.pdf"><u><strong>EN</strong></u></a> <strong>|</strong> <a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/11/alert-on-immigration-november-2022-cn.pdf"><u><strong>CN</strong></u></a><strong><br> Tax Alert - Decree 91/2022 amending and supplementing Decree 126/2020 </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/10/tax-alert-decree-912022-amending-decree-1262020-en.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/10/tax-alert-decree-912022-amending-decree-1262020-vn.pdf"><u><strong>VN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">October</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal Update October 2022 </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/10/technical-update-legal-update-oct-2022-en.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/10/technical-update-legal-update-oct-2022-vn.pdf"><strong><u>VN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">September</h3> <div class="bodytext-data"> <p><strong>Legal Alert for Decree 53 Guiding Cybersecurity Law </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2022/9/legal-alert-for-decree-53-guiding-cybersecurity-law-en.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2022/9/legal-alert-for-decree-53-guiding-cybersecurity-law-vn.pdf"><strong><u>VN</u></strong></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/Legal-Update/2022/9/legal-alert-for-decree-53-guiding-cybersecurity-law-cn.pdf"><u><strong>CN</strong></u></a><strong><br> Technical Update - Legal Update September 2022 </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/9/technical-update-legal-sep-2022-en.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/9/technical-update-legal-sep-2022-vn.pdf"><u><strong>VN</strong></u></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/9/technical-update-legal-sep-2022-cn.pdf"><u><strong>CN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">August</h3> <div class="bodytext-data"> <p><strong>Tax Update - August </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/8/tax-update-august-2022-en.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/8/tax-update-august-2022-vn.pdf"><u><strong>VN</strong></u></a> <strong>| </strong><a href="/content/dam/kpmg/vn/pdf/tax-alert/2022/8/tax-update-august-2022-cn.pdf"><u><strong>CN</strong></u></a><strong><br> Technical Update - August </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/8/technical-update-august-2022-en.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="/content/dam/kpmg/vn/pdf/technical-update/2022/8/technical-update-august-2022-vn.pdf"><strong><u>VN</u></strong></a><strong><br> Alert on immigration - August </strong><a href="/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/8/alert-on-immigration-august-en.pdf"><u><strong>EN</strong></u></a> <strong>|</strong> <a 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Report </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/5/Legal-Alert-May-22-EN.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/5/Legal-Alert-May-22-VN.pdf"><u><strong>VN</strong></u></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/5/Legal-Alert-May-22-CN.pdf"><u><strong>CN</strong></u></a><strong><br> Tax Alert - Strengthening the tax administration across the e-commerce landscape </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/5/Tax-Alert-Strengthening-the-tax-administration-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/5/Tax-Alert-Strengthening-the-tax-administration-VN.pdf"><u><strong>VN</strong></u></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/5/Tax-Alert-Strengthening-the-tax-administration-CN.pdf"><u><strong>CN</strong></u></a><strong><br> Tax Alert - Enhancing audit and inspection on tax compliance </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/5/Tax-Alert-May-22-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/5/Tax-Alert-May-22-VN.pdf"><u><strong>VN</strong></u></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/5/Tax-Alert-May-22-CN.pdf"><u><strong>CN</strong></u></a><strong><br> Technical Update - May 2022 </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/5/Technical-Update-May-22-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/5/Technical-Update-May-22-VN.pdf"><strong><u>VN</u></strong></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/5/Technical-Update-May-22-CN.pdf"><strong><u>CN</u></strong></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">April</h3> <div class="bodytext-data"> <p><strong>Technical Update - Legal Update April </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/4/Technical-Update-Legal-April-2022-EN.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/4/Technical-Update-Legal-April-2022-VN.pdf"><strong><u>VN</u></strong></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/4/Technical-Update-Legal-April-2022-CN.pdf"><u><strong>CN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">March</h3> <div class="bodytext-data"> <p><strong>Legal Alert - New regulations on environment protection </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/3/Legal-Alert-New-regulations-on-environment-protection-EN.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/3/Legal-Alert-New-regulations-on-environment-protection-VN.pdf"><strong><u>VN</u></strong></a><strong><br> Technical Update - Legal Update March </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/3/Technical-Update-March-Legal-EN.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/3/Technical-Update-March-Legal-VN.pdf"><strong><u>VN</u></strong></a><strong><br> Alert on new medical requirements </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/3/Alert-on-new-medical-requirements.pdf"><strong><u>EN</u></strong></a><strong><br> Alert on resumption of immigration/emigration policies to those in place pre-Covid-19 with effect from 15 March 2022 </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/3/Alert-on-immigration-15-March-2022-EN.pdf"><strong><u>EN</u></strong></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/3/Alert-on-immigration-15-March-2022-CN.pdf"><u><strong>CN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">February</h3> <div class="bodytext-data"> <p><strong>Legal Alert - Decree 02 on real estate business </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/2/KPMG-22-Legal-Alert-Decree-02-on-real-estate-business-EN.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/Legal-Update/2022/2/KPMG-22-Legal-Alert-Decree-02-on-real-estate-business-VN.pdf"><u><strong>VN</strong></u></a><strong><br> Alert on immigration compliance risk post COVID pandemic (2) </strong><u><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/2/Alert-on-immigration-compliance-risks-post-COVID-2-EN.pdf"><strong>EN<br></strong></a></u><strong>Tax Alert - Draft decree amending Decree 126/2020/ND-CP and Decree 123/2020/ND-CP </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/Tax-Alert-Draft-decree-amending-Decree-126-and-Decree-123-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/Tax-Alert-Draft-decree-amending-Decree-126-and-Decree-123-VN.pdf"><u><strong>VN</strong></u></a> <strong>| </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/Tax-Alert-Draft-decree-amending-Decree-CN.pdf"><u><strong>CN</strong></u></a><strong><br> GMS Flash Alert - Coordination regime between tax authorities and Social Insurance authorities </strong><u><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/GMS-Flash-Alert-Coordination-regime-between-tax-authorities-and-Social-Insurance-authorities-EN.pdf"><strong>EN</strong></a></u><strong> | </strong><u><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/GMS-Flash-Alert-Coordination-regime-between-tax-authorities-and-Social-Insurance-authorities-VN.pdf"><strong>VN</strong></a></u><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/GMS-Flash-Alert-Coordination-regime-between-tax-authorities-and-Social-Insurance-authorities-CN.pdf"><u><strong>CN</strong></u></a><u><br></u><strong>Tax Alert - Vietnam signed MLI to implement BEPS action </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/Tax-Alert-Vietnam-signs-MLI-to-implement-BEPS-action-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/2/Tax-Alert-Vietnam-signs-MLI-to-implement-BEPS-action-VN.pdf"><u><strong>VN</strong></u></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">January</h3> <div class="bodytext-data"> <p><strong>Alert on removal of entry permit requirement for foreigners </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/1/Alert-on-removal-of-entry-permit-requirement-for-foreigners-EN.pdf"><u><strong>EN</strong></u></a> <strong>|</strong> <a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/alert-on-immigration/2022/1/Alert-on-removal-of-entry-permit-requirement-for-foreigners-CN.pdf"><u><strong>CN</strong></u></a><strong><br> Technical Update - Legal Update January 2022 </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/01/Technical-Update-Legal-2nd-Jan-2022-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/01/Technical-Update-Legal-2nd-Jan-2022-VN.pdf"><u><strong>VN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/technical-update/2022/01/Technical-Update-Legal-2nd-Jan-2022-CN.pdf"><u><strong>CN</strong></u></a><strong><br> Tax Alert - Decree 15 on VAT reduction and CIT deductibility on donation expenses 2022 </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/TA-Decree-15-on-VAT-reduction-and-CIT-deductibility-on-donation-expenses-2022-EN.pdf"><u><strong>EN</strong></u></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/TA-Decree-15-on-VAT-reduction-and-CIT-deductibility-on-donation-expenses-2022-VN.pdf"><strong><u>VN</u></strong></a> <strong>|</strong> <a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/TA-Decree-15-on-VAT-reduction-and-CIT-deductibility-on-donation-expenses-2022-CN.pdf"><u><strong>CN</strong></u></a><strong><br> Tax Alert - OECD Release of GloBE Model Legislation </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/Inclusive-Framework-BEPS-Agreement.pdf"><strong><u>EN</u></strong></a><strong><br> Tax and Legal Update January 2022 </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/Tax-and-Legal-Update-Jan-22-EN.pdf"><strong><u>EN</u></strong></a><strong> | </strong><a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/Tax-and-Legal-Update-Jan-22-VN.pdf"><strong><u>VN</u></strong></a> <strong>|</strong> <a href="https://assets.kpmg/content/dam/kpmg/vn/pdf/tax-alert/2022/1/Tax-and-Legal-Update-Jan-22-CN.pdf"><u><strong>CN</strong></u></a></p> </div> </section> </div> </div> </div> </section> </div> </div> </div> </div> <div class="fullbleeddividercomponent aem-GridColumn aem-GridColumn--default--12"> <section class="module-fullbleeddivider component bs5 "> <div class="fullbleeddivider-content background-color-grey text-color-white"> <div class="gradient gradient-color-grey"></div> <a href="/vn/en/home/services/tax/tax-tools-and-resources/digital-tax-calendar.html" aria-label="KPMG Digital Tax Calendar" class="fullbleedgbl-link fullbleed-campaign-modal"> <div 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