Decree 70/2023/NĐ-CP amends 14 provisions of Decree No. 152/2020/NĐ-CP on foreign and Vietnamese employee management in Vietnam. Effective January 1, 2024, employers must assess the need for foreign labor if local hires are not available. Recruitment notifications for Vietnamese labor are online. Reporting foreign labor needs and changes is required 15 days prior. A Ministry of Labor approval or disapproval is issued within 10 working days.

When a company gives free merchandise without getting paid, the transaction should be treated as sales of goods and issue GUI (Value-added and Non-value-added Business Tax Act). However, in order to simplify the process, some transactions could exempt from issuance GUI: