Overview
The Vietnam Pillar Two IIR Top-up Tax Return Form is a jurisdiction-specific tax form used to report Vietnam’s IIR top-up tax as part of Pillar Two compliance. It supports the completion of Vietnam’s IIR return by capturing required GloBE income, covered taxes, and ETR data in line with local regulations. This template is fully aligned with Vietnam’s Pillar Two legislation and the OECD Global Minimum Tax (GloBE) rules.
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after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.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
Automated ready-to-use, fillable Pillar Two forms that are populated from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
- Certified Translations
Orbitax Pillar Two tax form come with built in certified tax form translations for handling multilingual tax filings. Review and complete forms in your preferred language, minimizing the potential of errors.
- 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. Official export formats (e.g. XML) and centralized submission dashboard, eliminates fragmented workflows.
- Collaboration
With Orbitax integrated workflow systems collaborate effortlessly across teams and all timezones. Request missing data from stakeholders, assign review tasks, and track filing progress in real time. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to create a single source of truth inside the platform.
Form Selection
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.
Instruction Language
Users can directly access form-filling instructions within the platform, which will be available in both the local authority’s language and English (where provided).
Data Input and Workflow Automation
Use Data Collection workflows to invite stakeholders to review, contribute, and manage form completion via email or complete required fields manually. Active GMT licensees can pull relevant data directly from GMT scenarios which are auto mapped to relevant fields.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed IIR Top-up Tax Return in the required formats (PDF, XML).
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Vietnam’s IIR Top-up tax legislation.
Aligned with IIR Top-up Tax local implementation rules and guidance.
IIR Top-up Tax is applicable for fiscal years from 2024 onwards.
Helps prepare Vietnam IIR Top-up Tax disclosures for in-scope multinational groups.
Designed to support transitional and safe harbor rules, where applicable.
Benefits of Vietnam Pillar Two IIR Top-up-tax Return Form
Ensure accurate and compliant IIR top-up Tax reporting aligned with Vietnam’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in Vietnam’s IIR Top-up Tax 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 | IIR Top-up-tax Return | N/A | E-Filing (General Department of Taxation) | 01/01/2024 | 06/30/2026 |
FAQs
Does the form align with OECD GloBE rules?
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Vietnam’s specific local implementation and guidance.
Does the form support multiple stakeholder collaboration?
Orbitax’s Executable Actions Tool tax workflows allow users to invite data preparers and data reviewers to contribute data and review submissions, supporting efficient coordination between global and local tax teams.
Is Orbitax able to automatically populate Pillar Two calculation data for the forms?
Users with a Global Minimum Tax (GMT) license can pull relevant data directly from their Pillar 2 calculations, which are automatically mapped to the appropriate form fields.
What export formats are supported by Orbitax for form filings?
In line with local tax authority, forms completed in the Orbitax platform can be generated and exported in the required formats, including PDF and XML
What languages do the forms support on the platform?
The form includes official versions in the local language, along with certified translation into English (where available), and filing guidance notes.
Can filings be transmitted directly to the tax authority?
The platform supports direct Machine-to-Machine Transmissions of XML and PDF filings to the relevant tax authority portals, where permitted.