Vietnam GloBE Information Return (GIR) Pillar Two Tax Form
Overview
What's Included
Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
Fillable Forms
Ready-to-use, fillable Pillar Two tax form that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
Certified Translation
The complexity of multilingual tax filings is mitigated via Orbitax’s built in certified tax form translations. You can review and populate every form in your preferred language so that you don’t run the risk of misinterpretation.
Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
Filing and Transmission
Submit directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and centralizes all submission activities, eliminating fragmented workflows.
Collaboration
Integrated workflows diminish barriers across teams and timezones to streamline teamwork. Tasks such as requesting missing data, assigning review tasks, and tracking filing status in real time is simplified. Along with Orbitax’s Pillar 2 Software can be used to pre-populate your forms with accurate calculation data.
How It Works
Upload group- or entity-level data to create a single source of truth inside the platform.
Choose the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency- automatically populated from your uploaded entity data.
The navigation of complex local filing requirements can prove to be a challenge and Orbitax tackles this by providing form-filing instructions directly within the platform. For improved clarity, these are provided in the local authority's language and, where available, in English.
Populate necessary fields by hand or utilize data-collection processes to send invitations to stakeholders (e.g., preparers, reviewers, managers) through email. Users with an active GMT license can pull relevant data directly from GMT scenarios which are auto-mapped to relevant fields.
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed GIR in the required formats (PDF, XML).
The transmission of XML and PDF filings to tax authority portals is direct which makes it simpler for you instead of having to go through multiple steps.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Vietnam Pillar 2 GloBE Information Return legislation.
Aligned with Vietnam local GIR implementation rules and guidance.
Vietnam Pillar 2 GloBE Information Return Form is applicable for fiscal years from 2024 onwards.
Helps prepare GIR disclosures for in-scope multinational groups.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of Vietnam Pillar Two GloBE Information Return (GIR) Form
Ensure accurate and compliant GIR reporting aligned with Vietnam’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in Vietnam Pillar 2 GloBE Information Return Form submission
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Vietnam’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Vietnam | GloBE Information Return (GIR) | N/A | E-Filing (Electronic Transaction Portal, General Department of Taxation) | 01/01/2024 | 06/30/2026 |
FAQs
Beginning from 2024 onwards, in line with Vietnam’s Pillar Two implementation timeline Orbitax provides support for forms filing.
The UPE currency is set during form configuration and automatically populated from your uploaded entity data, removing the need for manual currency reconciliation across jurisdictions.
Users with a Global Minimum Tax (GMT) license can pull relevant data directly from their Pillar Two calculations, which are automatically mapped to the appropriate form fields.
The form is able to capture all required information, such as GloBE income, covered taxes, effective tax rate (ETR) calculations, and QDMTT top-up tax computations, based on Vietnam's legislative rules.