Luật sư Nguyễn Hữu Phước

SI books are issued to each Employee to monitor the payment and entitlement of the SI regimes and serve as the basis to solve the SI regimes for Employees[1]. Therefore, in some cases where Employees have lost, damaged, or encounter any content errors or need to change the information recorded in SI books, they will…

Singing LCs of less than 3 months with Employees Pursuant to the Labor Code, LCs of less than 3 months may be classified as seasonal LCs or specific-task LCs of less than 12 months[1]. For this type of LC, the Employer should be noted that if the task is of frequent nature and lasts for…

Pursuant to the Law on SI, Employees working under probationary contracts are not the subjects to participate in compulsory SI[1]. In addition, Employees working under probationary contracts are also not the subjects to participate in compulsory UI[2]. Labour law also prescribes that the content of a probationary contract does not include the provisions on SI…

At present, the legal documents in the tax area have not yet clearly defined, explained or guided about the time frame during which the tax authority is restricted from conducting inspection and control at the enterprise. And the Law on Tax Administration only regulates the sequence when tax authorities conduct inspections and controls over taxpayers,…

The guiding documents of the Law on PIT prescribe the maximum tax rate imposed on the house rent that the Employer pays on behalf of Employees is 15% the total taxable income (exclusive of house rent)[1]. As such, if the house rent that the Employer pays on behalf of Employees is higher than 15% the…