Applying supplementary CIT under Global minimum TAX

May 15, 2025

As the world economies are converging and the trend of global anti-base erosion, the Global Minimum Tax (“GMT”) is being actively implemented by many countries, including Vietnam. This upcoming Tax talk aims to provide updated, clear and practical information on the supplementary corporate income tax mechanism under the Global Minimum Tax policy framework (referred in Resolution No. 107/2023/QH15). The objective is to help businesses identify their taxpayer positions and better prepare for compliance and adaptation.

What is the Global Minimum Tax (GMT)?
Applicable entities in Vietnam: Is your company subject to supplementary Corporate Income Tax under GMT?
What should enterprises do if they have obligations as taxpayers?
Tax declaration and payment procedures.
Regulations on non-compliance penalties.
Relief measures during transitional period.

This event is designed to help enterprises gain a clear understanding of the regulations, minimize compliance risks, and enhance their adaptability in an evolving global tax landscape.

TIME & SCHEDULE

Location: Online via Zoom
Time: 9:30 AM – 11:30 AM, Wednesday, May 28, 2025
Speakers:
o Ms. Thai Van Anh (FCCA, CPA Vietnam), Partner – KTC Auditing Co., Ltd.
o Ms. Nguyen Thi Hanh, Senior Tax Expert
Admission Fee: Free admission
Language: Vietnamese

(After registering, the participation link will be sent to your email on May 27, 2025.)

SPEAKERS BACKGROUND

Ms. Thai Van Anh (FCCA, CPA Vietnam) is the Managing Partner of Ho Chi Minh City Office and Legal Representative of Russell Bedford KTC. Before joining RBK as in charge of Ho Chi Minh City office, Van Anh has got a vast experience in Europe with PricewaterhouseCoopers UK at Glasgow Office of which she was in charge of various clients and integrated audit (Sarbanes – Oxley) for unlisted and listed clients in various industries, including manufacturing, hospitality, trading companies, law partnership. She has extensive experience from working for different industries at Financial Controller positions with Vine Group – Quality Hospitality, Viet Dang Company Limited and ACG International Vietnam Company Limited & Australian International School Saigon Company Limited.

Van Anh is a board member and inspection member of Vietnam Association of Certified Practising Auditors (VACPA). She is a fellow member of the Association of Chartered Certified Accountants (ACCA) England. She also possesses the Certification of Chief Accountant from the Ministry of Finance of Vietnam and also a trainer for ICAEW, ACCA and professional bodies in Vietnam (VACPA, VAA). She trains on Financial Statements Analysis, Internal Audit, Internal Controls for various corporates.

Ms. Nguyen Thi Hanh is a leading expert with more than 30 years of experience (20 years of Tax inspection) in the field of Tax and Related-Party Transactions. She involved directly in drafting many regulation documents on this topic. Ms. Hanh has over 15 years of experience training generations of inspectors and tax officials through staff training programs of the Ministry of Finance, the Ministry of Public Security and many provincial authorities in regard of Tax management for transfer pricing activities at affiliated enterprises, foreign contractor tax management, e-commerce business, tax inspection skills… Training thousands of chief accountants, tax consultants, and finance directors within Vietnam Accounting Association, Vietnam Auditing Association programs and other affiliated enterprises.