Enhancing Communication on Global Minimum Tax

Ahead of the official implementation of the global minimum tax, tax authorities across Vietnam are intensifying outreach efforts to ensure that multinational enterprises operating in the country fully understand the new regulations. The goal is to help these corporations adapt quickly, comply with tax obligations, and maintain stable production and investment activities.

The Department of Taxation has issued Official Letter 4441/CT-DNL, instructing local tax departments, the Tax Management Department of Large Enterprises, and the E-Commerce Tax Administration Department to immediately begin disseminating and explaining the new corporate income tax (CIT) regulations under the global anti base erosion framework.

This move follows the Government’s issuance of Decree 236/2025/ND-CP on August 29, 2025, which details the implementation of National Assembly Resolution 107/2023/QH15 on applying the supplementary corporate income tax for multinational groups. The decree took effect on October 15, 2025, and applies to the 2024 fiscal year. It targets entities within multinational groups that recorded consolidated revenues of at least €750 million in at least two of the four most recent fiscal years.

Accordingly, Vietnamese subsidiaries of multinational corporations are required to declare and pay the supplementary corporate income tax to ensure an effective minimum tax rate consistent with international standards.

The official letter emphasized that, for uniform implementation nationwide, tax authorities must proactively inform all taxpayers under their management about the new rules. Tax officers must clearly understand the procedures, accurately identify entities subject to the regulation, and guide businesses in filing and paying taxes correctly.

In particular, taxpayers who previously submitted returns or notifications in person or by mail are now required to use the electronic public service portal at https://dichvucong.gdt.gov.vn/tthc/homelogin. The Department of Taxation will handle inquiries and provide assistance via the dedicated email address thuetndnbosung@gdt.gov.vn, helping businesses fulfill their tax obligations in line with international standards.

Taxpayers must make payments in the declared currency and promptly report any difficulties so that tax authorities can consolidate feedback and provide consistent guidance.

The rollout of the global minimum tax marks a major shift in international tax policy, aiming to promote fairness and transparency in investment competition. For Vietnamese companies that are part of multinational groups, this presents both a compliance challenge and an opportunity to improve financial governance, enhance credibility, and strengthen global integration.

The tax authority is proactively creating a “support buffer” for businesses, not only by issuing detailed filing and payment instructions but also through regular dialogue and problem-solving mechanisms to accompany enterprises during the transition period.

According to the Department of Taxation, communication efforts, staff training, and information technology upgrades will continue to be expanded to ensure smooth implementation of the global minimum tax. This will help prevent base erosion and profit shifting, protect state budget revenues, and reinforce Vietnam’s commitment to international tax standards. The country’s swift completion of the legal framework and coordinated outreach reflects both strong policy commitment and the adaptability of Vietnamese businesses to the global trend toward transparent, fair, and sustainable tax governance.

By Hien Kien, Vietnam Business Forum