Mazars Vietnam Tax and Legal Updates March 2016

We are pleased to present you our Vietnam Legal and Tax Update for March 2016. In this edition, we highlight the new regulations on work permits for foreign employees working in Vietnam.

On 3 February 2016, the Government promulgated Decree No.11/2016/ND-CP detailing the implementation of a number of articles of Labor Code regarding foreign employees working in Vietnam (“Decree 11”). This Decree shall take effect from 1 April 2016 and replace the current Decree No. 102/2013/ND-CP dated 5 September 2013 of the Government (“Decree 102”).  In this edition, we would like to highlight some notable changes of Decree 11 in comparison with Decree 102 which may be relevant/noteworthy for your operation.

  1. Definitions of expert, manager, executive director and technician
  2. Foreigners exempted from work permits
  3. Dossier of and procedures for obtaining work permits
  4. Re-issuance of work permits