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

The Vietnamese Government released Decree 143/2018/ND-CP (“Decree 143”) on 15 October 2018, providing the long awaited guidance for the implementation of Social Insurance obligations for foreign employees working in Vietnam.