Luật sư Nguyễn Hữu Phước

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…

In order for a foreigner to enter Vietnam to work as a corporate intern, the foreigner must meet the conditions for visa issuance in Vietnam by submitting the following documents: (i) passport or valid papers related to international travel and (ii) evidencing any invitation or sponsorship by any organisation in Vietnam[1]. Thus, the enterprise receiving…

1.Case 1: Foreign Employees’ work permits are issued at the Employer’s request, but Employers do not sign LCs with them If foreign Employees fall into the subjects who Employers must sign LCs with after their work permits are issued[1], Employers and Employees must sign LCs in writing prior to the first working date, and within…