Labour Regulations Update in April 2024

I. Announcement No. 1570/TB-BLDTBXH proposing to swap working days during the reunification day (30th April) and international labour day (1st May) holiday in 2024

On 12 April 2024, the Ministry of Labor, War Invalids and Social Affairs issued the Notice No. 1570/TB-BLDTBXH on the proposal to swap working days on the occasion of Reunification Day (30th April) and International Labor Day (1st May) for officials, civil servants, public employees and employees of State administrative agencies, public service units and enterprises, the main contents mentioned are as follows:

• Officials, public employees and employees of State administrative agencies and public service units (hereinafter referred to as “officials and public employees”) will have their working day of 29th April 2024 (Monday) swapped with 4th May 2024 (Saturday). Thus, they will have 05 (five) consecutive days off from 27th April 2024 (Saturday) to 1st May 2024 (Wednesday) for the Reunification Day and International Labor Day in 2024. The 4th May 2024 (Saturday) will be the compensatory working day.

• Employers at enterprises are encouraged to apply the same holiday schedule to their employees as that applied to officials and public employees, provided their employees receive all the benefits as prescribed by law, recommended the agreements that are more beneficial for employees. 

II. Official letter No. 1672/TCT-QLN and 1457/TCT-QLN on temporary exit suspension

On 10 April 2024 and 22 April 2024, the General Department of Taxation issued the Official Letters No.1457/TCT-QLN and 1672/TCTQLN on temporary exit suspension. 

According to the instructions in these Official Letters:

• In cases where there is sufficient evidence to determine that an individual is no longer the legal representative of an enterprise that is being forced to execute an administrative decision on tax management and has no obligation for the tax amount owed by the related enterprise, that individual is not subject to temporary exit suspension according to regulations. 

• In case an individual is the legal representative of an enterprise which is being forced to execute an administrative decision on tax management and has not yet fulfilled the tax payment obligation, that individual may be temporary exit suspension. The head of the tax administration agency who is directly managing the taxpayer, has the authority to temporarily postpone exit according to regulations base on the actual situation and tax management work in the area.

III. Official letter No. 18358/CTHN-TTHT on registration for tax relief

On April 8, 2024, Hanoi Tax Department issued the Official Letter No. 18358/CTHN-TTHT providing the guidance of dependent registration documents for other subjects.

According to the instructions in this Official Letter:

In case the Taxpayer registers dependent for deduction whose dependents are grandparents, siblings, they must meet the conditions to be treated as dependents as prescribed in Point dd, Clause 1, Article 9 and have complete documents proving their dependents as prescribed in Point g.4, Clause 1, Article. 9 of the Circular No. 111/2013/TT-BTC of the Ministry of Finance. 

When registering dependents as other subjects for deduction, Talentnet recommend that the Client pay attention to the registration conditions and supporting documents because the current guidance for personal income tax have some unclarified points about “helpless dependents which the taxpayer has the nursing obligation” 

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