LCs will be terminated due to their expiry except for the case of Employees as part-time trade union officials still serving their trade union tenure. In such case, signed LCs must be extended until end of their tenure[1]. However foreign Employees who are not entitled to join Vietnamese trade unions will not fall into this…

Where foreign Employees wish to prolong their residence term in Vietnam, they shall request the guarantee organisation to carry out the legal procedural steps to extend their temporary residence[1]. Accordingly, the immigration department will consider foreign Employees’ request for extension of their temporary residence based on the application file for extension submitted by the guarantee…

Pursuant to the PIT law, foreign Employees working in Vietnam for one year will be considered resident individuals because they have resided in Vietnam for 183 days or more calculated according to 12 consecutive months from the first day of their presence in Vietnam[1]. Accordingly, foreign Employees will be required to declare and finalise taxes…

Pursuant to the labour law, Employers and Employees may not continue LCs based on Employees’ visas instead of applying for re-issuance of their work permits. There is a distinction between a work permit and a visa. Accordingly, a visa[1] is the document issued by a competent Vietnamese authority to a foreigner to grant his/her entry…

Pursuant to labour law, the salary stated in any LC and the salary paid to Employees will be prescribed in Vietnamese dong, except for cases of paying salaries or salary allowances to non-residents and residents as foreigners in accordance with the law on foreign exchange[1]. In addition, the law on foreign exchange stipulates that residents…