Our October 2017 Tax Update publication takes a look at the Vietnam Government’s continuing move to online services, with further guidance released for online Work Permit applications for foreign staff seeking to work and be tax compliant in Vietnam. We also look at a collection of Official Letters from the tax authorities that provide guidance to companies operating in Vietnam.


On 15 August 2017, the Ministry of Labour, War Invalids and Social Affairs (“MoLISA”) released Circular 23/2017/TT-BLDTBXH guiding the issuance of Work Permits to foreign workers in Vietnam through online applications.

For online Work Permit applications, the employer needs to access the website http://dvc.vieclamvietnam.gov.vn to submit the application form and scans of required documents. The online process is in English and Vietnamese, and allows a faster process than the manual submission, however the original (notarised) documents must still be submitted by post or submitted directly to the Department for verification and approval.

Key Dates for the Online Process

Key dates when considering online applications, and ensuring documents are in order:

• Obtaining approval for employing foreign workers at least 20 days before the planned date of employment;
• Submission of the application for the Work Permit at least 7 working days before the planned date on which foreign worker is to commence; and
• For foreign workers eligible for Work Permit exemptions, lodging at least 5 working days before the planned date on which foreign workers commence.

For more information, click Vietnam Tax Update October 2017 – Domicile


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