taxnews.ey.comPrint

27 August 2025

Vietnam issues decree providing guidance for foreign workers

On 7 August 2025, the Vietnamese government implemented changes to the rules governing the issuance, renewal and revocation of work permits and work permit exemption certificates for foreign workers. The changes aim to streamline administrative procedures and enhance transparency. Decree No. 219/2025/ND-CP (Decree 219) replaces Decree 152/2020/ND-CP and Decree 70/2023/ND-CP. It applies to foreign workers under Article 157 of the Labor Code and those exempt under Clauses 1, 2 and 9 of Article 154.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

* * * * * * * * * *
Attachment

Full text of Tax Alert

Document ID: 2025-1762

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement