Vietnam Legal Documents Database

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Topic >> Foreign-laborers
  • fa-check-circle-o Decree No. 143/2018/NĐ-CP - Regulations on foreign workers’ participation in social insurance in Vietnam ( 15-Oct-2018)
    According to Clause 1 Article 2 of this Decree, foreign workers shall be required to participate in the compulsory social insurance (SI) in Vietnam when they sign employment contracts valid for at least one year and obtain work permits, practicing certificates, practicing licenses issued in Vietnam. This regulation means that any foreign worker that signs an employment contract for less than 1 year shall be exempt from participation in compulsory SI. read more
  • fa-check-circle Official Letter No. 237/BXD-QLN - Foreigners are not allowed to buy houses in areas subject to national defense and security requirements ( 12-Oct-2018)
    According to point b Clause 2 Article 159 of the Law on Housing No. 65/2014/QH13, foreigners are allowed to buy, rent and purchase, receive, or inherit houses in commercial housing project in Vietnam. read more
  • fa-check-circle Official Letter No. 1073/CVL-QLLĐ - Regarding work permit of foreign workers ( 2-Oct-2018)
    According to Clause 3 Article 12 and Clause 3 Article 15 of Decree No. 11/2016/ND-CPfa-exclamation-circle , the signing of labor contact with a foreign worker is carried out after the application for issuance, re- issuance of the work permit but must be before the date on which the foreign worker expects to work for the employer. read more
  • fa-check-circle Official Letter No. 3613/TCT-TNCN - Regarding PIT on incomes received outside Vietnam ( 24-Sep-2018)
    According to point a Clause 8 Article 26 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , a foreigner that is a non-resident earns incomes in Vietnam but received the incomes outside Vietnam shall directly declare and pay PIT. read more
  • fa-check-circle Official Letter No. 3385/TCT-TNCN - Regarding PIT incurred by ODA experts holding 2 nationalities ( 4-Sep-2018)
    According to Clause 5 Article 3 of Decision No. 119/2009/QD-TTgfa-exclamation-circle , the policy on exemption from personal income tax (PIT) for consultants of ODA projects shall be only applied to foreign experts, rather than those holding Vietnamese nationality. read more
  • fa-check-circle Official Letter No. 56281/CT-TTHT - Regarding PIT on taxi fares paid on behalf of foreign experts ( 13-Aug-2018)
    According to point dd.5 Clause 4 Article11 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , the expenditure on shuttling employees shall be exempt from personal income tax (PIT). read more
  • fa-check-circle Official Letter No. 51502/CT-TTHT - Compulsory insurance premiums paid outside Vietnam shall be subtracted upon calculation of PIT in Vietnam ( 24-Jul-2018)
    According to point e.1 Clause 2 Article 26 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , if a foreigner who is a resident in Vietnam additionally earns income paid by the parent company outside Vietnam and overseas tax has been withheld, the tax already paid outside Vietnam shall be subtracted from PIT payable in Vietnam. read more
  • fa-check-circle Official Letter No. 2848/TCT-TNCN - Regarding authorization to receive PIT refund of foreigners ( 20-Jul-2018)
    A foreigner that has returned his/her home country may authorize a company in Vietnam to carry out procedures for PIT accounting and refund of overpaid PIT. read more
  • fa-check-circle Official Letter No. 47490/CT-TTHT - Regarding PIT incurred by a representative office’s Head ( 9-Jul-2018)
    According to the regulations of Circular No. 111/2013/TT-BTCfa-exclamation-circle (which has been amended at Circular No. 119/2014/TT-BTCfa-exclamation-circle ) if a foreign representative office’s Head is a foreigner and is not a resident in Vietnam, he/she shall be exempt from making PIT accounting. read more
  • fa-check-circle Official Letter No. 45742/CT-TTHT - Regarding PIT incurred by non-residents who work outside Vietnam ( 2-Jul-2018)
    According to the guidelines in Official letter No. 2465/TCT-TNCN dated June 20th, 2018, in case a foreign representative office signs contracts with individuals that are not present in Vietnam but these individuals perform work generated in Vietnam, incomes received by such individuals from such work are determined incomes generated in Vietnam. As the result, such incomes shall be subject to PIT in Vietnam according to Article 1 of Circular No. 111/2013/TT-BTCfa-exclamation-circle .
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