The document provides a summary of various official letters and regulations from Vietnamese authorities regarding tax, accounting, banking, and labor issues: 1) It outlines changes to import tax exemptions, VAT policies, and personal income tax rates on overseas incomes. 2) It summarizes new guidelines on invoice usage periods, management expenses, and determining reasonable expenses for tax purposes. 3) It notes a regulation on payment to foreign contractors in foreign currency. 4) It describes amendments to labor contract and severance pay regulations, requirements for enterprise compliance with labor laws, and changes to work permit and training procedures.

1. CLIENT ALERT
No. 6 – October 2018 – Tokyo Consulting Group
I. TAXES
1.1 Official Letter No. 6394/TCHQ-TXNK dated 31 October 2018 of the
General Department of Vietnam Customs regarding import tax for goods
temporarily imported for re-export for repair and maintenance
Pursuant to this Official Letter, Law on Import and Export and Decree No.
134/2016/ND-CP dated 01 September 2016 of the Government, goods
temporarily imported for re-exported or temporarily exported for re-imported
for repair, maintenance or warranty as stated in the sale contract are exempt
from tax.
1.2 Official Letter No. 6690/TXNK-CST dated 30 October 2018 of the General
Department of Vietnam Customs regarding import tax for products used
for the manufacture of exports.
Materials imported by a company into Vietnam and directly produced for
export shall be exempt from import duty. However, if there are any materials
that the company hires other companies to process and manufacture for partial
or the whole process, the materials will not be exempt from import tax and
have to make a declaration on their use changes.
In addition, materials borrowed from other companies for export production
are not exempt from import tax.
1.3 Official Letter No. 4185/TCT-CS dated 29 October 2018 of the General
Department of Taxation on VAT when purchasing goods
Goods imported from abroad and sold to enterprises in Vietnam but delivered
at Vietnamese seaports or airports, there is insufficient ground to determine the
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2. delivery and receipt of goods outside Vietnam and therefore, there is not
sufficient ground to apply the VAT rate of 0% for the goods.
1.4 Official Letter No. 3849/TCT-HTQT dated 10 October 2018 of the
General Department of Taxation regarding tax on a transfer of profits to
Vietnam
Where a resident of Vietnam contributes or invests in any company abroad,
this person shall be paid PIT in Vietnam with regard to incomes from capital
investment abroad at the tax rate of 5%.
If this person has paid tax on dividends in abroad already, this person shall be
entitled to deduction of tax payable in Vietnam, but not exceed the PIT payable
in Vietnam.
1.5 Official Letter No. 67404/CT-TTHT dated 5 October 2018 of the Tax
Department of Ha Noi regarding VAT of extraprovincial business
Where a company engages in an extraprovincial construction, installation, or
sale with the value of VND 1 billion or higher inclusive of VAT without
establishing an affiliate in that province, it is required to submit a tax
declaration to the tax authority of the locality where the extraprovincial
business takes place.
1.6 Official Letter No. 3744/TCT-TNCN dated 3 October 2018 of the General
Department of Taxation on PIT
A Vietnamese resident has income abroad apart from incomes in Vietnam shall
not be allowed to authorize for tax finalization and have to directly make tax
finalization at the competent tax authority.
In case this person has paid PIT for the income in another country already, the
PIT amount shall be deducted in Vietnam, but the amount of deductible tax
shall not exceed the tax payable on the incomes earned outside Vietnam
calculated in accordance with Vietnam’s tax table.
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3. 1.7 Official Letter No. 63657/CT-TTHT dated 17 September 2018 of the Tax
Department of Ha Noi regarding tax declaration of branches
Where a dependent branch having its own seal and bank accounts are
authorized by a company to sign contracts and issue invoices (under the name
of the company), in such a case, tax declaration shall be applied as follows.
- VAT: the branch shall declare VAT at the supervisory tax authority.
- CIT: the company shall declare CIT at the tax authority at its headquarter.
- PIT: the branch shall submit PIT declaration at the supervisory tax
authority when paying income to individuals.
II. Accounting and auditing:
2.1 Official Letter No. 72371/CT-TTHT dated 30 October 2018 of the Tax
Department of Ha Noi regarding invoice use after the date of 1 November
2018
Where a company notifying the invoice issuance or bought invoices from the
tax authority before 1 November 2018 shall be allowed to use these invoices
until the end of date of 31 October 2020.
2.2 Official Letter No. 72368/CT-TTHT dated 30 October 2018 of the Tax
Department of Ha Noi regarding management expense of parent
companies
Pursuant to this Official Letter, a company contributes to a fund for
management expenses for the parent company, this expense shall not be
included in the deductible expenses when determining the taxable income of
the company.
2.3 Official Letter No. 70175/CT-TTHT dated 19 October 2018 of the Tax
Department of Ha Noi on determining reasonable expense for calculating
CIT
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4. The company provided a service to its clients belonging to VAT rate of 10%,
but issued an invoice at the VAT rate of 0%, the company is required to issue
the new invoice in order to replace the current one. Output VAT payable is not
considered as a deductible reasonable expense when calculating CIT. As a
result, the VAT amount that is paid additionally when amending the invoice
and is not collected from the clients shall not be accounted into the reasonable
expenses.
2.4 Official Letter No. 4003/TCT-CS dated 17 October 2018 of the General
Department of Taxation on tax policies for buying products as gifts for
employees not from a welfare fund
The company buys products (with VAT invoices) as gifts for its employees on
the occasion of public holidays, Tet holidays, etc. The expense for buying gifts,
not from the welfare fund and not exceeding the actual average one month’s
salary in the tax year shall be accounted for and deducted from the VAT.
2.5 Official Letter No. 70177/CT-TTHT dated 19 October 2018 of the Tax
Department of Ha Noi regarding invoices for retail
A company has to issue an invoice for each transaction worth VND200,000 or
more. In case a buyer does not take the invoice, the company has to write
“nguoi mua khong lay hoa don” or “nguoi mua khong cung cap ten, dia chi, ma
so thue” in the invoice.
The company is allowed to make an invoice with a manifest of retailed goods
and services at the end of each day for all transaction worth under
VND200,000 and the buyers do not get the invoices. The company has to write
“ban le khong giao hoa don” in this invoice.
2.6 Official Letter No. 69270/CT-TTHT dated 16 October 2018 of the Tax
Department of Ha Noi regarding expenses for office rent or house rent for
employees
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5. A company renting offices or houses for their employees from the landlord
who is an individual will not have invoices even though the rent is over
VND100 million per year.
In case the company rents a house for office purposes in accordance with the
law, the rent is calculated and the expense is deducted when calculating the
CIT, but the company has to submit all required documents including the lease
contract and the payment receipt.
2.7 Official Letter No. 68983/CT-TTHT dated 15 October 2018 of the Tax
Department of Ha Noi regarding warranty expense
In case a company provides services of repair, warranty and maintenance of
products and/or services and charge the clients for these services, the company
has to issue invoices, declare and pay VAT and CIT in accordance with the
law.
In case the company provides warranty service without charge for products
supplied by the manufacturer and the manufacturer will bear all cost of
shipping, the company shall not be allowed to account this cost.
In case the company provides warranty service which is not subject to the
warranty responsibilities of the manufacturer, the cost of the warranty borne by
the company will be accounted.
2.8 Official Letter No. 63338/CT-TTHT dated 14 September 2018 of the Tax
Department of Ha Noi regarding amending invoices with the wrong unit
price
In case an invoice is found incorrect (i.e. unit price) after it is given to the
buyer and is declared tax, the buyer and the company shall make a record or a
written agreement specifying the errors, then the company shall make a
corresponding corrective invoice.
III. Bank
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6. 3.1 Official Letter No. 8019/NHNN-QLNH dated 24 October 2018 of the State
Bank guiding on payment to foreign contractors in foreign currency
Pursuant to Article 4.7.a of Circular No. 32/2013/TT-NHNN, for overseas
expenses relating to the performance of the tender package through
international bidding, domestic contractors or foreign contractors shall be
allowed to quote in foreign currency and receive payment in foreign currency
by bank transfer from the investors and/or main contractors for overseas
payment and remittance.
Vietnamese companies carrying out packages for international tendering which
incur costs of purchasing goods and services from abroad will receive foreign
currency from the investor to pay for foreign suppliers which include the
parent company.
For transactions of supplying goods and services on the Vietnamese territory,
the payment shall be made in Vietnam dongs.
IV. Labor
4.1 Decree No. 148/2018/ND-CP dated 24 October 2018 amending a number
of articles of Decree No. 05/2015/ND-CP
In which, there are certain significant changes as follows:
(i) A person who concludes labour contract on behalf of the company: the
legal representative empower to another individual to sign labour
contracts by a written power of attorney.
(ii) The working period for which the severance allowance was previously
paid (if any) will no longer be eligible for paying the severance allowance
later on.
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7. When calculating severance allowance, these periods for which
redundancy allowance shall be no longer offered: probation, internship
and apprenticeship periods; periods during which an employee is detained
or jailed away from work and after which he/she is permitted to come
back to work or on account of the competent authority’s reaching the
conclusion that he/she is not guilty.
In case a labour contract is terminated before the effective date of this
Decree but the employer has not yet calculated severance pay or
redundancy pay for the employee, the actual working period to be used as
the basis for calculation of severance allowance or redundancy allowance
shall be determined according to legal normative documents applicable at
the time of termination of the labour contract.
In case a labour contract comes into force before the date on which 2012
Labour Code takes effect but in the labour contract also stating the
probation period, the actual working period the employer uses as the basis
for calculation of severance pay or redundancy pay also includes the
probation period as stated in the labour contract.
(iii) Within 07 working days after the termination of the labour contract, the
employer and the employee shall fully pay amounts relating to the
benefits of each party. This time limit may be extended to up to 30 days
in the following cases:
+ the employer is not the individual who terminates the operation
+ the employer or the employee faces with calamities, fires, enemy
sabotage or epidemics;
+ The employer changes mechanism, technology or due to economic
reasons as prescribed in Article 44 of 2012 Labour Code or due to
merger, consolidation, division, separation of enterprise,
cooperative, ownership transfer or property use right transfer as
prescribed in Article 45 of the Labour Code.
(iv) The salary used as the basis for calculating payment for annual leave
days, for extra annual leave days, for public holidays, paid leave shall be
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8. the monthly salary specified in the labour contract, not be the salary in the
labour contract of the preceding month.
(v) Salary which is used as the basis for compensation upon illegal unilateral
termination of the labour contract is the salary under the labour contract
at the time when the employer or the employee illegally unilaterally
terminates the labour contract.
(vi) In addition, the Decree also promulgates detailed guidelines on
procedures for labour discipline stated in Article 123 of the Labour Code.
This Decree takes effect from 15 December 2018.
4.2 Official Letter No. 423/QHLDTL-CSLD dated 22 October 2018 of the
Ministry of Labour, Invalids and Social Affairs on an adjustment of
labour contracts
For amending certain contents of a labour contract, a company could make an
appendix or sign a new labour contract. In case signing an appendix, the
company has to indicate the amendment, supplementation and the date of
coming into force.
4.3 Circular No. 17/2018/TT-BLDTBXH dated 17 October 2018 of the
Ministry of Labour, Invalids and Social Affairs regarding compliance with
labour code of enterprises
This Circular applies to employers, labour unions and state inspectorate for
labour affairs.
Enterprises should conduct self-inspection of compliance with the labour law
performed in their offices at least once a year. Time for self-inspection shall be
determined by the employers and begins from 01 January of the preceding year
to the time inspection date.
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9. According to self-inspection time and plans which are already determined, the
employer shall establish a self-inspection delegation and register an account on
the website http://tukiemtraphapluatlaodong.gov.vn to obtain a self-inspection
note.
This Circular takes effect as from 1 January 2019.
4.4 Decree No. 140/2018/ND-CP dated 8 October 2018 of the Government
amending a number of articles regarding activities belonging to the
management of the Ministry of Labour, Invalids and Social Affairs
The Decree amends and supplements certain provisions related to
administrative procedures and conditions of the following issues:
- Occupational safety and sanitation
- Vocational education
- Employment service provision license
- Insurance. In which, this Decree promulgates guidelines on amending,
using and terminating I-VAN service.
This Decree took effect as from 8 October 2018.
4.5 Official Letter No. 1073/CVL-QLLD dated 2 October 2018 of the
Ministry of Labour, Invalids and Social Affairs regarding work permits
for foreigners
Regarding foreign workers working in Vietnam, after a foreign worker has
been granted, re-granted the work permit, a company and its foreign worker
have to sign a labour contract in writing in accordance with provisions of
labour legislation of Vietnam before the date of expecting to work for the
employer.
Within 05 working days as from the day of signing the labour contract, the
employer has to send the copy of the labour contract already signed to the
agency that has granted, re-granted such work.
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10. 4.6 Official Letter No. 4080/LDTBXH-ATLD dated 28 September 2018 of the
Ministry of Labour, Invalids and Social Affairs regarding training course
of occupational safety and sanitation
Employees who work for the following tasks should be trained for
occupational safety and sanitation:
- Directly producing, using, preserving and transporting dangerous and
noxious chemicals
- Mould making, refining, rolling, moulding, cleaning, plating and
polishing of metals, cleaning of metal surfaces, etc.
4.7 Official Letter No. 395/QHLDTL-TL dated 27 September 2018 of the
Department of Labour and Wage regarding salary scale and payrolls
When formulating salary scale and payrolls, the company should seek opinions
from the representative organization of the labour collective at the grassroots
level. If the company do not have the labour collective at the grassroots level, it
will seek opinions from the direct superior grassroots trade union.
4.8 Decree No. 121/2018/ND-CP dated 13 September 2019 of the Government
amending salary guidelines.
An enterprise employing fewer than 10 workers is exempt from submitting its
salary scale, payroll, and labour productivity norms to the labour authority of
district where its business facilities are located.
This Decree amends certain provisions of Decree No. 49/2013/ND-CP dated
14 May 2013 and took effect as from 1 November 2018.
4.9 Official Letter No. 47484/CT-TTHT dated 9 July 2018 of the Tax
Department of Ha Noi regarding PIT deduction in probation time
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11. Under the guidelines of this Official Letter, in case a company signs a
probation contract with an employee:
(i) After the probation contract expires, the company signs a labour contract
for at least 3 months with the employee, the company shall be responsible
for withholding PIT in accordance with progressive tax table before
making payment to the employee, including the probation period.
(ii) If after the aforesaid probation contract expires, the company does not
sign a labor contract with the employee, the Company shall withhold PIT
at the rate of 10% upon making payment for the employee's probation
period if this amount reaches VND 2 million or more.
(iii) If in the tax year, the employee earns only an income which is subject to
tax withholding at the rate of 10% but the total taxable income estimated
after family - based deductions are made does not reach the taxable level,
the employee shall make a written commitment according to Form No.
02/CK-TNCN issued together with Circular No. 92/2015/TT-BTC dated
June 15th, 2015 and send it to the company. Based on the employee's
written commitment, the company shall be temporarily exempt from the
PIT withholding at the rate of 10% upon paying the income to the
employee. The employee must be responsible for his/her commitment and
must have a tax code at the time when the written commitment is made.
V. Social insurance
5.1 Decree No. 143/2018/ND-CP dated 15 October 2018 of the Government
regarding foreign employees
The Decree promulgates significant provision as follows.
(i) Subjects to compulsory social insurance
Employees who are foreigners working in Vietnam shall be required to
participate in the compulsory social insurance if they obtain work permits,
practising certificates, practising licenses issued in Vietnam, indefinite-
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12. term labour contracts or labour contract valid for at least one year with the
company.
Employees mentioned above shall be excluded from participation in the
compulsory social insurance as provided herein if:
+ internal movement (Foreign workers internally reassigned in the
company are the managers, chief executive officers, experts and
technicians of a foreign enterprise which has established a
commercial presence in Vietnam, are temporarily reassigned within
the same enterprise to its commercial presence in Vietnam and have
been employed by the foreign enterprise for at least 12 months); or
+ reaching retirement age under the Labour Code.
(ii) Executing labour contracts:
Foreigners entering into many labour contracts have to pay social
insurance for the first labour contract and pay occupational accident and
disease insurance for each labour contract.
(iii) Social insurance contribution rate and benefits:
Social insurance contribution rate and benefits of foreign employees shall
be applied as domestic employees. However, at the first stage, the
company shall make a social insurance contribution in the proportion of
3% of the monthly salary fund to sickness and parental insurance benefit
fund, 0.5% of the monthly salary fund to the occupational accident and
disease benefit fund. With regard to 22% of the monthly salary fund paid
into the retirement and death insurance benefit fund (the company pays
14% and a foreign employee pays 8%) shall be applied as from 1 January
2022.
(iv) Retirement benefit:
Retirement benefit shall be applied as from 1 January 2022. Entitlement
conditions and rates are the same to a domestic employee in accordance
with the prevailing laws. Foreign employees who terminate labour
contracts or work permits could be entitled to one-off social insurance
benefit.
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13. (v) Retention of the period of social insurance contribution
If the foreign employee after leaving his/her job has not yet satisfied one-
off retirement pension entitlement requirements, he/she shall be allowed
to retain his/her period of social insurance contributions.
(vi) If the insured foreign employee who is currently entitled to monthly
retirement pensions and social insurance benefits is not residing in
Vietnam, this person may authorize another person in Vietnam to receive
these amount. The one-off benefit payment in his/her wish shall be
approved.
This Decree takes effect as from 1 December 2018.
5.2 Official Letter No. 1953/BHXH-CD dated 3 October 2018 of Ho Chi Minh
Social Insurance Agency on a certificate of entitlement of social insurance
From 01 January 2019, the Certificate of Leave shall be made in the form
attached in Appendix No. 7 of Circular No. 56/2017/TT-BYT and not be
erased, using one single colour ink and writing in Vietnamese.
One certificate of leave under social insurance will be issued for one visit.
5.3 Official Letter No. 3843/BHXH-TTKT dated 28 September 2018 of
Vietnam Social Insurance Agency
In 2019, the specialized inspectorate of social insurance will focus on
unexpected inspection of enterprises which have arrears, evade payment,
delayed payment of social insurance premiums, and enterprises that show signs
of irregularities in implementing and complying with the regulations on social
insurance.
5.4 Notification No. 1847/TB-BHXH dated 19 September 2018 of Ho Chi
Minh Social Insurance Agency on adjusting some procedures
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14. As from 24 September 2018, Ho Chi Minh Social Insurance Agency shall
apply the new following procedures:
(i) A paper application includes 02 (two) procedures as follows:
+ Reissuance of lost social insurance book (Procedure 607)
+ Confirmation of the process of social insurance, unemployment
insurance (Procedure 620)
(ii) Electronic applications include 03 (three) procedures as follows:
+ Registration, adjustment of paying for social insurance, health
insurance, unemployment insurance, occupational accident
insurance, occupational disease (Procedure 600 and Notification on
decrease – Procedure 600a)
+ Reissuance Social Insurance Book due to loss or damage (Procedure
607)
5.5 Official Letter No. 1720/BHXH-CST dated 04 September 2018 of Ho Chi
Minh Social Insurance on professional instruction
Ho Chi Minh Social Insurance Agency instructs professionally to carry out
some procedures relating to insurance. In cases where enterprises have
employees who do not participate in health insurance in the following month,
they could make and submit labor decrease reports from the 20th
date of the
current month, and will not be notified for the labour decrease in the current
month.
VI. Trading: Export, import and distribution
6.1 Official Letter No. 6119/TCHQ-GSQL dated 18 October 2018 of the
General Department of Vietnam Customs regarding foreign owned
enterprise selling products to non-tariff zones
A foreign owned company having the right to import and export is allowed to
import products and then sell to export processing enterprise (EPEs) and other
enterprises in non-tariff zones.
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15. 6.2 Official Letter No. 3159/GSQL-GQ1 dated 05 October 2018 of the
Customs Supervision and Management Department on regulations about
announcement procedures for food packaging
In accordance with the guidance of the Customs Supervision and Management
Department, when importing food packaging, food containers or packing
materials in direct contact with foodstuffs, enterprises have to carry out for
self-declaration of products.
This Official Letter shall not apply to the products, imported materials or
manufactured materials that only used for production and processing of export
products or used for the internal production of the organization or individuals
and shall not be consummated in the domestic market.
6.3 Official Letter No. 3309/CVT-TT1 dated 05 October 2018 of the Ministry
of Information and Communications on procedures for declaration of
technical-regulation conformity for computer and laptop
According to the guidance of this Official Letter, information technology
products such as laptops, computers, servers, etc. are not subject to
certification and declaration of conformity before customs clearance.
Enterprises are allowed to carry out the procedure for declaration of technical-
regulation conformity after customs clearance and inspection under the post-
inspection system.
6.4 Official Letter No. 3053/QSQL-GQ2 dated 28 September 2018 of the
General Department of Vietnam Customs on the storage of import and
export goods of export-processing enterprises
Under the guidance of this Official Letter, export processing enterprises have
to store their goods for carrying out import, export and distribution right in a
separate area, ensure conditions for monitor, management and inspection of the
goods is carried out separately from other goods.
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16. The provisions do not require the goods to be kept in separate warehouses with
separate entrance and exit doors.
VII. Investment
7.1 Official Letter No. 5456/BTNMT-TCQLDD dated 5 October 2018 of the
Ministry of Natural Resources and Environment regarding rights of the
foreign owned company converting from the local company
A foreign investor purchase a local company then the local company becomes
the foreign owned company.
With regard to the contribution of land use rights as capital to the local
company and the value of the land use rights has been capitalized before it
becomes a foreign owned company.
- In case the enterprise is using land allocated by the State with the
collection of land use levy, leased with full one-off rental payment for the
entire lease period, it is allowed to transfer the land use rights and land-
attached assets under its ownership during the land use term.
- In case the enterprise uses land leased by the State with annual rental
payment, it is not allowed to transfer the land use rights but may sell its
assets attached to the leased land.
With regard to the case of the contribution of land use rights as capital but the
land use rights are not capitalized at the local company before becoming a
foreign owned company. With regard to this case, the foreign owned company
may perform the rights and obligations of a land user under the capital
contribution contract already concluded upon the establishment of the local
company under the applicable laws.
7.2 Decree No. 108/2018/ND-CP dated 23 August 2018 of the Government on
supplementing some articles about enterprise registration
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17. This Decree amends certain articles of Decree 78/2015/ND-CP dated 14
September 2015, with the following significant points.
A company could register the change of type of enterprise and the change of
business contents at the same time, except for the change of the legal
representative.
A company could set up their business locations outside its head office
address, or its branch address. It is not required the business location should be
set up in the same province where locates the head office address or branches.
VIII. Others
8.1 Official Letter No. 7686/BKHDT-PC dated 29 October 2018 of the
Ministry of Planning and Investment regarding an amendment to
investment registration certificates in case of transformation of an
economic organization
A foreign owned company operating under the Investment Registration
Certificate and the Enterprise Registration Certificate transforms into a
company with 100% domestic capital, then this Company is required to
implement the procedures for change of the investor. The new company with
100% domestic capital still operates under the Investment Registration
Certificate and the Enterprise Registration Certificate.
8.2 Decision 3720/QD-BCT dated 11 October 2018 of Ministry of Industry
and Trade on simplifying the business investment procedures in the field
of state management of the Ministry of Industry and Trade
The Decision promulgates conditions, plans, procedure simplification and
operational conditions when a company operates in one of the following fields:
(i) Food business;
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18. In which, food production and food trading establishment have been
removed many conditions on the area, workshops, warehouses,
equipment, tools, paint colors of the walls, etc.
(ii) Trading in cigarettes and tobacco raw materials;
(iii) Trading alcohol;
(iv) Electricity;
(v) Trading in chemicals;
(vi) Producing, importing, maintaining and maintaining automobiles;
(vii) Export of minerals; and
(viii)Export of coal
This Decision took effect on the date of signing.
8.3 Decree No. 115/2015/ND-CP dated 04 September 2018 of the Government
on stipulating the sanction administrative violations in food safety
This Decree adjusts the fine levels for some violations in food production and
trading; in particular, enterprises should note the following violation:
- Using expired ingredients or ingredients that have unknown origins for
processing of foods, a fine equal to 01 - 02 times (with regard to
individuals) and equal to 02 - 04 times (with regard to enterprises) the
value of products shall be imposed.
- Using a number of food additives/ food processing aids in excess of the
maximum allowable level, the fine level is highly increased from VND
4,000,000 to VND 25,000,000 (with regard to individuals) and from VND
8,000,000 to VND 50,000,000 (with regard to enterprises).
- Using a number of substances or chemicals in excess of the permissible
level or using the ones that fail to meet technical regulations, the
minimum fine level is increased from VND 20,000,000 to VND
30,000,000 (with regard to individuals) and from VND 40,000,000 to
VND 60,000,000 (with regard to enterprises).
- Using food containers and primary packages which fail to satisfy
technical regulations, the fine is increased from VND 7,500,000 to VND
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19. 15,000,000 (with regard to individuals) and from VND 15,000,000 to
VND 30,000,000 (with regard to enterprises).
This Decree took effect as from 20 October 2018 and replaced the Decree No.
178/2013/ND-CP dated 14 November 2013.
8.4 Official Letter No. 4088/ATTP-NDTT dated 6 August 2018 of the Ministry
of Health regarding food safety
Under the guidance of this Official Letter, a restaurant in a hotel is exempt
from the Certificate of food safety conditions.
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