People Advisory Services Tax Alert | April 2026 | Decision 346/QD-BNV on the amendment and supplementation of administrative procedures for foreign employees working in Vietnam

On 24 March 2026, the Ministry of Home Affairs issued Decision 346/QD-BNV1 (Decision 346), providing updated guidance on the amendment and supplementation of administrative procedures applicable to foreign employees working in Vietnam under the Ministry of Home Affairs’s regulatory authority. Decision 346 became effective on the signing date and concurrently repealed Decision 886/QD-BNV2 (Decision 886). 

Decision 346 provides further requirements on the documentation prescribed under Decree 219/2025/ND-CP3 (Decree 219), particularly with respect to evidence supporting a foreign employee’s eligibility as a manager, executive director, expert, or technical worker in the following scenarios: 

• Issuance of a work permit for experts and technical workers who currently hold a valid work permit and intend to work for a different employer in the same job position and work field 
• Issuance of a work permit for experts and technical workers whose work permits have already been renewed and who intend to continue working for the same employer in the same job position and work field 
• Renewal of a work permit for managers, executive directors, experts, and technical workers 

Under Decision 346: 

• Experts and technical workers falling within scenarios (i), (ii), and (iii) must resubmit documents proving their qualifications and relevant professional experience as part of the work permit process. 
• Managers and executive directors under scenario (iii) must resubmit evidence confirming their manager or executive director role, such as the company charter, enterprise registration certificate, appointment letter, or other supporting corporate records. 

These documentation were previously not required under Decree 219 or Decision 886. Therefore, companies are strongly encouraged to closely monitor these regulatory developments to ensure full compliance with the updated documentation standards.