On 1 May 2013 the new Labor Code came into effect and the Vietnamese authorities have since issued a number of Decrees detailing specific regulations on the implementation of various articles under the new Labor Code.Decree 95, released on 22 August 2013, tightened the sanctions for breaching the labor legislation, as well as introduced significant increases in the penalties for noncompliant employers. Decree 95 will take effect on 10 October 2013.

Decree 83, released on 22 July 2013, introduced the requirement for all individuals exiting Vietnam to fulfill their tax obligations by obtaining a tax clearance notice before departure. The immigration authority can stop individuals with outstanding Personal Income Tax (PIT) debts from departing Vietnam.

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