[Vietnam] Additional PIT guidance and payroll documentation

In Vietnam, additional guidance on the implementation of Personal Income Tax (PIT) law No.109/2025/QH15 of 10 December 2025 is expected to be issued during the year, Rödl reports. 

The new decree and circular could introduce changes that will affect payroll administration, supporting documentation and dependent registration procedures. 

This will reportedly be of particular relevance for multinational employers managing expatriate or cross-border payroll arrangements in Vietnam.

Rödl notes that, pursuant to Decision No. 767/QĐ-TTg issued on 29 April 2026, the Ministry of Finance is responsible for drafting a new decree and circular to support the implementation of the revised PIT framework.

It is reportedly expected that the draft guidance will replace parts of the long-standing framework set out in Circular 111/2013/TT-BTC, and introduce updates relating to payroll administration and supporting documentation requirements.

Current draft proposals for areas of change include:

• Revised criteria for dependent eligibility

• Additional documentation requirements for dependent registration dossiers

• Updated guidance relating to payroll-related tax administration

According to Rödl, these proposed changes could potentially affect how employers maintain and review payroll-related supporting documents.

These developments are part of wider efforts to modernise Vietnam’s tax administration and strengthen the consistency of payroll-related reporting.

Rödl suggests that the incoming guidance may require closer review of existing payroll documentation and dependent registration processes for multinational companies managing expatriate assignments or cross-border payroll arrangements.

Payroll records and supporting documents are often maintained across different entities or jurisdictions. With additional guidance expected later this year, employers should reportedly consider whether current documentation and reporting practices remain aligned with the evolving framework, particularly in consideration of future tax and compliance audits.

Source: Rödl

In Vietnam, additional guidance on the implementation of Personal Income Tax (PIT) law No.109/2025/QH15 of 10 December 2025 is expected to be issued during the year, Rödl reports. 

The new decree and circular could introduce changes that will affect payroll administration, supporting documentation and dependent registration procedures. 

This will reportedly be of particular relevance for multinational employers managing expatriate or cross-border payroll arrangements in Vietnam.

Rödl notes that, pursuant to Decision No. 767/QĐ-TTg issued on 29 April 2026, the Ministry of Finance is responsible for drafting a new decree and circular to support the implementation of the revised PIT framework.

It is reportedly expected that the draft guidance will replace parts of the long-standing framework set out in Circular 111/2013/TT-BTC, and introduce updates relating to payroll administration and supporting documentation requirements.

Current draft proposals for areas of change include:

• Revised criteria for dependent eligibility

• Additional documentation requirements for dependent registration dossiers

• Updated guidance relating to payroll-related tax administration

According to Rödl, these proposed changes could potentially affect how employers maintain and review payroll-related supporting documents.

These developments are part of wider efforts to modernise Vietnam’s tax administration and strengthen the consistency of payroll-related reporting.

Rödl suggests that the incoming guidance may require closer review of existing payroll documentation and dependent registration processes for multinational companies managing expatriate assignments or cross-border payroll arrangements.

Payroll records and supporting documents are often maintained across different entities or jurisdictions. With additional guidance expected later this year, employers should reportedly consider whether current documentation and reporting practices remain aligned with the evolving framework, particularly in consideration of future tax and compliance audits.

Source: Rödl