On 10 February 2025, the Government of Vietnam issued Decree No. 20/2025/ND-CP (“Decree 20”), which amends and supplements certain articles of Decree No. 132/2020/ND-CP (“Decree 132”) dated 5 November 2020, regarding tax regulations for enterprises with related-party transactions.
Decree 20 will be effective from 27 March 2025 and applies from tax year 2024 onwards.
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