Vietnam's Ministry of Finance issued Decision No. 3563/QD-BTC on 21 October 2025, which approves the administrative procedures and forms required as part of the recently issued Decree No. 236/2025/ND-CP. As previously reported, Decree No. 236/2025/ND-CP provided for the implementation of Pillar 2 global minimum tax (GloBE) rules introduced by Resolution No. 107/2023/QH15. The GloBE rules are …