LEGAL, LABOR AND TAX UPDATES APRIL 2020
THIS UPDATE INCLUDES THE FOLLOWING CONTENTS
NEW LEGAL INSTRUMENTS
24 March 2020| Decree No. 35/2020/NĐ-CP on elaborating on serveral articles of competition law
24 March 2020| Decree No. 36/2020/NĐ-CP on penalties for administrative violations against regulations on water resources and minerals
03 April 2020| Decree No. 38/2020 / ND-CP detailing the implementation of a number of articles of Vietnamese labor law on working overseas under employment contracts
24 April 2020| Decision No. 15/2020/QĐ-TTg implementation of policies on assistance for people affected by Covid-19 pandemic
OFFIFICAL INSTRUCTIONS
27 March 2020| Official Dispatch No. 1304 / TCT-CS on VAT refund
31 March 2020| Official Dispatch No. 1388 / TCT-DNL on Foreign Contractor Tax (FCT) policy
16 April 2020| Official Dispatch No. 2698/BCT-ĐTĐL on electricity price reduction and discounts for customers affected by Covid-19
29 April 2020| Official Dispatch No. 28549/CT-TTHT on tax deferral under the Decree No. 41/2020/NĐ-CP
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Tax Bulletin: Key Changes from Decree 68/2026/NĐ-CP on Tax Administration for Business Households
Official Letter No. 296/CT-CS: Clarification of Foreign Contractor Tax Obligations for Data Center and Cloud Computing Services
Decree 20/2026/NĐ-CP: Detailed Guidance on Tax Incentives and Premises Support under Resolution 198
Decree 359/2025/NĐ-CP: removal of seller-related constraints on VAT refunds and clarification of vat applicable to agricultural products
Decree NO. 320/2025/NĐ-CP: major changes to capital transfer tax and tax exemption mechanism for group restructuring
Important notes on the scope of non-cash payments under decree No. 320/2025/NĐ-CP
