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Effective 18 September 2023, Vietnam implemented a new law, Decree 70/2023/ND-CP, that amends the regulations governing foreign employees. Effective 1 January 2024, employers will be required to advertise vacancies for Vietnamese nationals on the Electronic Information Portal of the MOLISA or the Electronic Information Portal of the Employment Service Center for at least 15 days prior to submitting a request for hiring a foreign employee.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.