Vietnam recently implemented changes to its immigration rules that make it more challenging for non-Vietnamese nationals to work in Vietnam. The changes include heightened eligibility criteria for work permit applicants, a reduction in the number of extensions available for work permit holders, and a more stringent and uniform application of eligibility criteria relating to the work permit exemption for intracompany transferees. The changes also place an onus on Vietnamese companies to ensure that foreigners they sponsor for entry to the country abide by local COVID-19 health and safety rules. These changes were originally introduced by the Vietnamese Government in December 2020 and went into effect in mid-February 2021.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
