>向开户银行提交SBV Form 01-NHNN完成单笔超5万美元跨境付款的外汇登记（最迟T+1工作日）
>在2026年Q1企业所得税预缴申报中，同步附报《外币汇兑损益明细表》（依据VAS 21）
>Reconcile all foreign-currency transactions from March 2026 onward using SBV’s official daily reference rate—not bank rates or black-market quotes.
>Submit SBV Form 01-NHNN for each cross-border payment > USD 50,000 to your licensed bank no later than one business day after disbursement.
>Disclose FX gains/losses separately in Q1 2026 CIT provisional returns per Circular 43/2022/TT-BTC and VAS 21.
English Summary
On March 12, 2026, the USD/VND exchange rate strengthened—Vietcombank’s selling rate rose to VND26,318 (+0.02%), while the black-market rate fell to VND27,190 (−0.18%). This reflects broader USD strength driven by geopolitical uncertainty and the U.S. dollar index hitting an 11-month high. For foreign businesses operating in Vietnam: (1) All tax filings (CIT, VAT, PIT) must use the State Bank of Vietnam’s (SBV) official daily reference rate—not black-market or bank retail rates; (2) Cross-border payments exceeding USD 50,000 require SBV Form 01-NHNN registration; (3) Unrealized FX gains/losses on foreign-currency receivables/payables must be recognized monthly per Vietnamese Accounting Standards (VAS 21). Affected entities include FDI companies, exporters, importers, and service providers billing in USD/EUR. No new regulation was issued, but heightened SBV scrutiny is expected. Practical implications: Finance teams must integrate SBV’s daily rate feed into ERP systems; contracts should include FX adjustment clauses; audit readiness requires documented FX methodology and reconciliation trails.