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Voluntary social insurance, compared to compulsory social insurance, is somewhat less attractive in terms of attracting participants. The fundamental reason identified in society is that individuals participating in voluntary social insurance have to pay higher insurance contributions than those participating in compulsory social insurance. However, is it really that simple when delving deeper into the…
24
Jun
Jun
The provision for risk reserves in the banking sector is a requirement based on International Financial Reporting Standards (IFRS) and specific regulations of financial regulatory authorities. When a bank provides loans and those loans become loans from group 2 onwards, the bank is required to set aside a corresponding portion as a provision for risk….
25
Jun
Jun
The latest revised draft of the Law on Social Insurance has a proposal to reduce the conditions for senior citizens in Vietnam to enjoy social pension benefits from 80 years old to 75 years old. Accordingly, if applied, what changes will this regulation create for Vietnam’s social insurance system and social security policy? Currently, senior…
26
Jun
Jun
From July 21, the fee for issuance of certificates of origin is 60,000 VND/set. On June 6, 2023, the Ministry of Finance issued Circular 36/2023/TT-BTC stipulating the rate, collection, payment, management, and use of fees for certification of origin (C/O). The fee for certification of origin is regulated as follows: The person paying the certificate…
27
Jun
Jun
In most manufacturing companies in Vietnam today with thousands or even tens of thousands of employees, they often make the most of employees’ leave days for corporate activities or unexpected incidents like the Covid-19 pandemic, mass power cuts, etc. So, what exactly is this behavior and does it violate the law? For example, a new…
28
Jun
Jun
When Vietnamese employees work under labor contracts for full 1 month or more, they will be subject to compulsory social insurance participation according to the provisions of Clauses 1 and 2, Article 2 of the Law on Social Insurance 2014. However, despite paying monthly, most Vietnamese workers are still not completely sure how that contribution…
19
Jun
Jun
The Ministry of Construction recently removed the regulations on the apartment ownership period in the draft housing law (amended) according to the opinion of the National Assembly Standing Committee. The Ministry of Construction, which was responsible for drafting the Housing Law (amended), highlighted the aforementioned opinion in the explanatory report it just issued to National…
16
Jun
Jun
Compulsory reserve is the amount of money that a credit institution must deposit at the State Bank for each type of deposit with different terms. So, what is Vietnam’s legal regulation on compulsory reserve? Article 10 of the Law on the State Bank of Vietnam 2010 stipulates that compulsory reserve is one of the monetary…
15
Jun
Jun
When an employee unilaterally terminates a labor contract in Vietnam by legally resigning, he or she must notify the employer at least 3 to 45 days in advance, or depending on the company’s labor rules or regulations of the Government if they are working in the State sector. Conversely, if the employer dismisses the employee…
19
Jun
Jun
According to information from Tiktok’s agents, the need to hire their services to avoid and evade taxes related to online advertising activities on the TikTok platform has increased sharply recently. This alarming situation has been going on for a long time, potentially causing the state budget to lose millions to billions of VND. According to…
