On 29 November 2023, the Vietnam National Assembly adopted Resolution No. 107/2023/QH15, regarding the application of top-up corporate income tax according to the Global Anti-Base Erosion rules ("Resolution 107"). Resolution 107 covers both Qualified Domestic Minimum Top-Up Tax (QDMTT) and Income Inclusion Rule (IIR). It will take effect from 1 January 2024 and be applicable from fiscal year 2024.