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Employment in Vietnam – What you need to know


Employment and labour compliance in Vietnam is an area that can cause confusion and uncertainty to foreign investors entering and operating in Vietnam. In this article we cover the key steps, practical processes and procedures which companies need to follow when employing staff in Vietnam.

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2020 Vietnam Payroll Quick Guide


Our updated 2020 Vietnam Payroll Quick Guide effective for payrolls after 1 January 2020, reflects increased minimum wages and compulsory insurance contributions in certain circumstances. This guide assists employers and employees to understand general calculations and obligations with payroll and payroll related taxes and insurances in Vietnam.

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Vietnam Tax & Accounting Update November 2019


This November 2019 publication of our Tax and Accounting Updates looks at the proposed annual increases to the Minimum Monthly Wage and the Minimum Basic Wage for 2020, along with our regular review of recent Official Letters released by Vietnamese Authorities.

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Terminating Employment in Vietnam – What you need to know


Vietnamese Labour Laws are drafted with a core concept of protecting employees, and the ability to cease employment relationships in Vietnam is not always straight forward (or even permissible) in many cases. However, employers and employees can follow the regulations and to achieve their desired outcomes.

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Vietnam Tax & Accounting Update October 2019


This October 2019 publication of our Tax and Accounting Updates looks at a new Circular providing further guidance for the implementation of e-invoices, and includes our regular review of recent Official Letters released by the Tax and other Authorities.

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Why now is the right time to invest in Vietnam


Over the last decade, Vietnam has experienced significant development, due to economic and political reforms that drove the country’s growth to new heights, transforming it into a medium-income country with exceptional prospects. In 2019 Vietnam is projected to achieve 7% growth, and has become one of the most sought out investment locations in Asia and throughout the world.

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Vietnam Tax & Accounting Update September 2019


Our September 2019 publication of our monthly Tax and Accounting Updates looks at amendments to methods for customs values for import and export taxes, and covers our regular review of recent Official Letters released by the Tax Authorities.

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Vietnamese Enterprise & Investment Law – September 2019 Update


Vietnam continues to refine and amend it economic and administrative procedures and structures to meet ongoing global commitments for integration, and to progress the advancement of the domestic economy. The Law on Investment 2014 and Law on Enterprise 2014 are the key legal documents presently regulating both domestic and foreign investment, along with corporate structures and operations, and both are to be amended at an upcoming session of the National Assembly. The third draft of proposed changes to these Laws was recently released for comment, and we have detailed below some of the key changes arising to these Laws.

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Client Alert, September 2019 - Circular 48/2019 on Accounting for Provisions in Vietnam


On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (“Circular 48”)providing guidance on the accounting and tax treatment of provisions for devaluation of inventories, losses on investments, doubtful debts and warranties for products, services and construction work, all of which have an impact on the deductibility of related expenses for Corporate Income Tax (“CIT”) purposes.

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