January 2021 | KPMG Vietnam

On 30 December 2020, the Government has officially issued the long awaited Decree No.152/2020/ND-CP giving guidance on implementation of some articles of the Labour code No.45/2019/QH14 on foreign workers working in Vietnam and recruitment and management of Vietnamese labourers working for foreign organsations or individuals in Vietnam. The Decree, which takes effect from 15 February 2021, implies that the Vietnamese government is shifting to a more restrictive approach to foreign workers with a number of changes in comparison with the old Decree 11/2016/ND-CP.

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Other editions:

— Tax Audit Support Program 2020 (PDF)

— 2020 Year-end Tax Finalisation Compliance (PDF)

— Global Mobility Services (English, Vietnamese)

— Legal Immigration & Employment (English, Vietnamese)

— International Tax Advisory (PDF)

— Transfer Pricing in Vietnam (PDF)

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