A guide to Vietnam’s Pillar Two compliance flow: the reporting-entity notification, special tax registration, the GIR information package embedded in the Vietnamese filing package, and the QDMTT and IIR return packages filed through the tax e-filing system.

On October 21, 2025, Vietnam released Decision 3563/QD-BTC 2025 on the Administrative Procedures for the Minimum Tax. This includes the final forms to be submitted for notification, registration and returns.

On August 29, 2025, Vietnam issued its Decree for the detailed implementation of the Pillar 2 rules from January 1, 2024.

On November 12, 2024, the Vietnamese Ministry of Finance issued a Draft Decree for the Implementation of the GloBE Rules. This is subject to a consultation until December 6, 2024 and it includes provisions for the detailed operation of the GloBE rules in Vietnam.

On November 29, 2023, the Vietnamese Parliament passed a Resolution to implement the Pillar Two Global Minimum Tax in Vietnam with effect from January 1, 2024.

On August 2, 2023, the Vietnamese government issued Draft Resolution No. 122/NQ-CP, the 2023 on the introduction of the GloBE rules in Vietnam.