Advisory and Filing Services for Qualified Domestic Minimum Top-up Tax (QDMTT)

Advisory and Filing Services for Qualified Domestic Minimum Top-up Tax (QDMTT)

Our services will cover advisory and assistance in preparing and filing the Qualified Domestic Minimum Top-up Tax (QDMTT) return in accordance with the provisions of Decree No. 236/2025/ND-CP issued by the Government of Vietnam. Specifically, our scope of work will include the following:

Advisory on QDMTT Regulations and Compliance Requirements

• Advise on the applicability of the QDMTT regime to the group’s entities in Vietnam;
• Identify the reporting entity, scope of consolidation, and data requirements for QDMTT filing;
• Provide guidance on intra-group transactions, deferred tax adjustments, and tax/accounting differences affecting ETR computation.

Preparation of QDMTT Filing Documents
We will assist in preparing and reviewing the following forms and supporting documents required under Decree No. 236/2025/ND-CP:

• QDMTT Information Return (Form 01/TKTT-QDMTT);
• QDMTT Corporate Income Tax Return (Form 01/TNDN-QDMTT);
• Reconciliation Statement (Form 01/TM);
• Global Minimum Tax Information Return (GloBE Return);
• Financial Data Report for each constituent entity in Vietnam.

Assistance in Coordination and Submission

• Coordinate with your tax and finance teams to collect data;
• Support submission of the QDMTT package.