NEW LEGAL DOCUMENTS
Update new legal document issued in October 2018
1. Decree No. 143/2018/ND-CP dated October 15, 2018 of the Government detailing the Law on Social
Insurance and the Law on Occupational Safety and Health in respect of compulsory social
insurance for Foreigners working in Vietnam
2. Decree No. 140/2018/ND-CP dated October 8, 2018 of the Government amending and
supplementing the decrees related to business investment conditions and administrative
procedures under the State management of the Ministry of Labor, War Invalids and Social Affairs
3. Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance amending and
supplementing a number of articles of Circular No. 215/2013/TT-BTC dated December 31, 2013 of
the Ministry of Finance guiding the enforcement of tax administrative decision
4. Circular No. 17/2018/TT-BLDTBXH dated October 17, 2018 of the Ministry of Labor, War Invalids
and Social Affairs providing for self-inspection of the implementation of labor law of enterprises
5. Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government, detailing and guiding the
implementation of a number of articles of the Law on Health Insurance
TAXATION GUIDELINES OFFICIAL LETTERS
Update new guidelines on taxation and customs
1. Official Letter No. 3842/TCT-KK dated October 9, 2018 of the General Department of Taxation on
the VAT refund
2. Official Letter No. 3744/TCT-TNCN dated 3 October 2018 of GDT on the declaration of PIT
3. Official Letter No. 5826/TCHQ-TXNK dated 5 October 2018 of the General Department of Customs
on the tax treatment of on-spot export goods
4. Official Letter No. 3428 / TCT-CS dated 7 September 2018 of the GDT on declaration of foreign
contractor withholding tax for payment intermediary services to foreign parties