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What are main characteristics of Business Licence Tax (BLT) in Vietnam?


Similar to other business entities in Vietnam, FDI Enterprises are required to pay BLT on the annual basis at the beginning of a calendar year. The tax amount is based on each entity’s legal capital as follows:

Levels of BLT

Legal Capital (VND)

BLT amount (VND)

Level 1

over 10 billion


Level 2

5 billion – 10 billion


Level 3

2 billion – 5 billion


Level 4

below 2 billion



Can a FDI Enterprises recruit employees directly?


Under the Labour Code, FDI Enterprises may either directly recruit Vietnamese employees or via an authorised labour agency. FDI Enterprises are then required to register the list of Vietnamese employees with the local labour department and submit the reports of employment and changes of employees to the labour department on a periodic basis.

Do FDI Enterprises have to register their expatriate employees with the authorities? What documents are required?


Except for the General Director, Deputy General Director and Members of the Board of Management, all expatriates working in the Company for a period of more than 6 months are required to obtain a work permit. The Company (i.e. employer) is required to submit applications to the local labour department to obtain the work permit for its expatriate employees.

Besides, in according to an Official Letter by the Ministry of Labour, War Invalids and Social Affairs (MOLISA), expatriates who are considered to have work and management experience that Vietnamese employees cannot satisfy, must also have five-year relevant experience, as certified by the foreign competent authorities. The supporting document for work permit application must be certified by the competent authorities in the home country of the expatriate and be authenticated by the relevant Vietnamese consulate.


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