Publications
The IPAS Insights series in Vietnamese and English – monographs, technical discussions and monthly issues – and the IPAS corporate profile.
IPAS Insights publications are issued in Vietnamese and English, numbered, prepared by the responsible Specialist Team and reviewed against the law in force at the stated date. The Corporate Profile is available separately in four languages. Below, publications are grouped by type; the archive lists every issue by number. Documents open in Google Drive. For shorter web articles and regulatory updates, see Insights.
Read the IPAS corporate profile
Service Departments, Specialist Teams, methodology and selected experience – available in four languages.
- Vietnamese
- English
- Traditional Chinese
- Korean
In-depth, multi-part studies
Long-form analysis of a single subject, published in parts.
Family Wealth & Succession Architecture in Vietnam
Ownership, Governance & Succession Foundations
Four succession tracks, five layers of rights, matrimonial property and compulsory heirs (Civil Code, Art. 644), beneficial ownership, tax across the life cycle and succession risk scenarios.
View PDF → Google DriveBalance-Sheet Clean-up, Asset Title & Restructuring Readiness
Five sensitive balance groups (111, 141/1388, 152/156, 341/3388, personally held assets), related-party checks under Decree 255/2026/ND-CP and Green, Amber and Red readiness checkpoints.
View PDF → Google DriveLead team: Family Ownership & Succession Advisory (FOSA), with Forensic Accounting, Investigations & Dispute Support (FAIR) and Capital Advisory, Restructuring & Accounting (CARA) · Law in force as at October 2026.
Focused technical questions
Shorter papers on a single accounting, tax or audit question, with worked examples and practical checklists.
Tax & Compliance · Updated October 2026
Managing VAT invoice risk
How the VAT system creates invoice risk, the "knew or should have known" principle (Kittel), Vietnam's framework from 1 July 2026 (Decrees 252 and 254/2026) and a practical invoice-control set.
View PDF → Google DriveAccounting & Audit · Updated October 2026
Restating material prior-period errors
VAS 29 principles, entries under Circular 99/2025/TT-BTC, the five-year supplementary-filing window, late-payment interest and what the auditor tests (VSA 510, 560, 710).
View PDF → Google DriveIPAS Insights archive
All issues by number. New issues are added to the monthly folder.
| Issue | Title | Series | Read |
|---|---|---|---|
| No. 10/2026 | Family Wealth & Succession Architecture in Vietnam Monograph · 2 parts | Family Wealth & Succession | Part 1 Part 2 |
| No. 06/2026 | Restating material prior-period errors Updated Oct 2026 | Accounting & Audit | |
| No. 05/2026 | Managing VAT invoice risk Updated Oct 2026 | Tax & Compliance |
IPAS publications are provided for general professional reference and reflect the law as at the date shown on each cover. They are not legal advice, tax advice, an audit conclusion or a recommendation for any specific case.
