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CONDITIONS FOR ENTRY, TRANSIT, EXIT OF FOREIGNERS IN VIETNAM

I. Legal basis Foreigners are those who carry papers proving their foreign nationalities, or those without nationalities who enter, leave, transit through, or reside in Vietnam. Entry means a foreigner’s entering into Vietnam through a Vietnam’s border checkpoint. Transit means …

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GROUNDS GIVING RISE TO LIABILITY FOR NON-CONTRACTUAL DAMAGE COMPENSATION

I. Legal Basis 2015 Civil Code Resolution No. 02/2022/NQ-HĐTP II. Concept of Liability for Non-Contractual Damages Liability for non-contractual damages is a civil liability arising between parties who previously had no contractual relationship, or, if a contractual relationship existed, the …

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REGULATIONS OF DIALOGUE AT WORKPLACE

I. Legal Basis 2015 Law on Occupational Safety and Hygiene. 2014 Law on Social Insurance. II. Definition of Occupational Accidents An occupational accident is an incident that causes injury to any part or function of the body, or results in …

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REGULATIONS OF COLLECTIVE BARGAINING IN THE VIETNAMESE LAW

I. Legal Basis 2019 Labor Code II. Definition of Collective Bargaining Collective bargaining refers to the negotiation and agreement process between one or more organizations representing employees and one or more employers or employer organizations. The objective is to establish …

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DRAFT AMENDMENTS TO THE LAW ON SOCIAL INSURANCE 2024

I. Legal Basis Resolution No. 28-NQ/TW Revised Social Insurance Law Labor Code 2019 II. Reduction of Minimum Contribution Period for Retirement Pension The minimum required years of SI contributions to receive a monthly pension will be reduced from 20 years …

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HANDLING ERRORS IN ELECTRONIC INVOICES (E-INVOICES)

I. Legal Basis Circular No. 78/2021 Official Dispatch No. 3441/TCT-CS II. Seller Identifies Errors in E-Invoices with Tax Authority Codes Before Sending to Buyers The enterprise/accountant notifies the Tax Authority (TA) using Form No. 04/SS-HĐĐT (Appendix IA issued under Decree …

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CAN FOREIGNERS PRACTICE REAL ESTATE BROKERAGE IN VIETNAM?

In recent years, Vietnam’s real estate market has been growing and attracting the attention of many foreign investors. Along with that, the demand for real estate brokerage services is also increasing. However, a question is: Are foreigners allowed to practice …

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WHEN DO INDIVIDUALS HAVE TO SETTLE PERSONAL PIT TAX THEMSELVES?

I. Legal basis Decree No. 126/2020/ND-CP Law on Tax Administration 2019 Official Dispatch No. 636/TCT-DNNCN Circular No. 156/2013/TT-BTC II. In what cases must individuals self-finalize personal income tax? An individual who meets the authorization conditions but has been issued a …