Our Vietnam Legal Update #192 would lead you on 03 legal issues:
I. Detailed regulations on several articles and measures to implement the Law on Vietnamese Guest Worker
On 10 December 2021, the Government issued Decree 112/2021/ND-CP detailing several articles and measures to implement the Law on Vietnamese Guest Worker with the following main contents:
- Regulations on conditions and dossiers for issuance of the license for the provision of Vietnamese guest worker service. Accordingly, license for the provision of Vietnamese guest worker service granted by the Minister of Labor, War Invalids, and Social Affairs to enterprises that fully satisfy the conditions specified in Article 10.1 of the Law on Vietnamese Guest Worker and this Decree.
- Regulations on operating conditions for sending Vietnamese workers to work in several markets, industries, trades, and jobs. Depending on the country in which the enterprise provides Vietnamese guest worker service, the enterprise needs to maintain and/or meet certain conditions.
- Decree guiding the conditions that enterprises must meet when performing service activities of sending Vietnamese workers to work as domestic workers abroad.
- Vietnamese enterprises providing guest worker service (“Service Enterprises”) must make a deposit of VND 2,000,000,000 at a foreign bank or its branch legally established and operating in Vietnam.
- In addition, for each branch that is assigned the task of providing Vietnamese guest worker service, the Service Enterprise that assigns the branch has to deposit an additional VND 500,000,000.
- Besides, Vietnamese enterprises bringing Vietnamese workers abroad for training, improvement, and enhancement shall make deposits at a foreign bank or its branch established and operating legally in Vietnam. The deposit is equal to 10% of an economy-class air ticket from the workplace to Vietnam, based on the number of employees going to work abroad in the contract of receiving interns.
II. Guidance on tax assessment and overdue tax handling
The General Department of Customs issued Official Letter No. 5605/TCHQ-TXNK dated 29 November 2021 to guide tax assessment and handling of overdue tax. Some of the main contents are as follows:
- Regarding tax assessment: In case the taxpayer cannot calculate the tax payable by himself, the customs authority shall determine the tax payable by the taxpayer.
- Regarding the handling of overdue tax: In case the customs authority imposes a post-clearance tax on exported or imported goods, and it has been more than 90 days since the expiration of the time limit for implementing the decision. If the taxpayer fails to voluntarily comply with the tax imposition decision, the customs authority shall apply coercive measures to enforce the administrative decision as prescribed.
III. Guidance on job protection of whistleblowers who work under labor contracts
The Ministry of Labor, War Invalids, and Social Affairs has issued a consolidated document from Circular 08/2020/TT-BLDTBXH and Circular 09/2021/TT-BLDTBXH to guide the protection of the employment status of whistleblowers working under labor contracts. Some of the main contents are as follows:
- Protected persons are whistleblowers including those who work under labor contracts and their relatives.
- Protecting the employment of a protected person means that a competent authority considers and issues a decision to apply necessary measures to protect the protected person’s job, including:
- Requesting the employer to stop the violation; restore the job position, income, and other lawful benefits from employment to the protected person;
- Handling within the jurisdiction or requesting a competent organization/individual to handle in accordance with the law.
- Responsibilities of employers:
- Not to place employment discrimination against the protected person.
- Not to retaliate, punish or threaten to affect the protected person’s employment, incomes, and other legitimate interests from their job.
- To timely and fully implement job protection measures for the protected person at the request of the authority that decides to apply protective measures.
- To report to the agency that decides on the application of job protection measures and notify the employer’s representative organization of the results of the implementation of protective measures.
- To coordinate, provide information, documents, and records at the request of the competent authority to protect employment in the process of receiving, verifying, and applying job protection measures.
- In case the employer fails to comply with the job protection measure for the protected person, the Executive Committee of the grassroots trade union at the enterprise of which the employee is a member must give their opinions in writing to the employer, and report the incident to the authority which has decided to adopt such employee protection measures and the superior representative organization of the employee (if any) for taking timely actions and further employee protection measures.
Maybe you are interested in reading other Legal Update of BLawyers Vietnam: December 2021 (Part 2) | December 2021 (Part 1) | November 2021 (Part 4) | November 2021 (Part 3) | November 2021 (Part 2) | November 2021 (Part 1) | October 2021 (Part 5) | October 2021 (Part 4) | October 2021 (Part 3) | October 2021 (Part 2) | October 2021 (Part 1)