Decree 236 Guiding Resolution 107: Implications and required actions for enterprises​

Join us and gain in-depth insights into Vietnam’s GMT regulations and offer practical guidance on the necessary steps enterprises must take to ensure compliance with these new provisions.​

On 29 August 2025, the Government officially promulgated Decree No. 236/2025/ND-CP (Decree 236), providing detailed guidance on the implementation of Resolution No. 107/2023/QH15 (Resolution 107). With this issuance, Vietnam has now established a comprehensive legal framework for the application of the Global Minimum Tax (GMT) regime within its jurisdiction.​

Decree 236 was enacted in response to the anticipation of multinational enterprises subject to the GMT rules, particularly as the deadline for filing the Qualified Domestic Minimum Top-up Tax (QDMTT) return and making the corresponding tax payment for entities whose ultimate parent entity’s fiscal year ends on 31 December 2024, is now less than five months away.​

To support affected enterprises in navigating this regulatory shift, we cordially invite your company to register for the upcoming webinar titled “Decree 236 Guiding Resolution 107: Implications and required actions for enterprises”. During the session, tax professionals from EY Consulting Vietnam Joint Stock Company will provide in-depth insights into Vietnam’s GMT regulations and offer practical guidance on the necessary steps enterprises must take to ensure compliance with these new provisions.​

Speakers​

• Trang Pham, Senior Partner, Tax, Ernst & Young Vietnam Limited ​
• Duyen Nguyen, Director, Tax, EY Consulting Vietnam Joint Stock Company​
• Hanh Nguyen, Senior Manager, Tax, EY Consulting Vietnam Joint Stock Company​

​Details​

• Time: 9:30 a.m-11:30 a.m., Friday, 12 September 2025 ​
• Platform: Online via Microsoft Teams  ​
• Language: Vietnamese  ​
• Fee: Complimentary​

Registration​

• Deadline for registration: 17:00, Wednesday, 10 September 2025 ​
• Each company can register up to two individuals. Due to limited seating, the registration link might be closed before the due date once slots are fully booked ​
• Successful registration will be confirmed via email (with webinar link included) two days before the event. ​
• For any inquiries about the topic of discussion, kindly fill in the registration link​
• For queries and support, please contact: Khanh Nguyen | khanh.t.nguyen5@vn.ey.com | +84 28 3629 7159​