Decree 152/2020/ND-CP (“Decree 152”) was recently released by the Vietnamese Government, coming into effect from 15 February 2021, and covers foreign individuals working in Vietnam, along with Vietnamese employed by certain foreign employers. This Decree

The Vietnamese Government has issued Decree 145 (“145/2020/ND-CP”) providing extensive detail and guidelines for the implementation of the Labour Code 2019, including working conditions and professional relations, and which takes effect from 1 February 20

On 3 December 2020, the Ministry of Finance released Circular 105/2020/TT-BTC detailing the subjects of tax registration; structure of the tax code and tax registration documents, forms and procedures in accordance with the Law on Tax Administration 38/20

A number of new Laws take effect on 1 January 2021 in Vietnam, and all businesses operating in Vietnam should understand the implications on their businesses of these laws. Key laws include:

Deadline for the 2020 annual financial statement submission for corporate taxpayers and tax finalisation for tax-resident individuals31 March 2021 is the deadline for lodgement of the 2020 Financial S