Labour Regulations Update in November 2023

I. Official letter No.5029/TCT-PC on strengthening discipline in promulgation of official letter guiding on tax administration related to taxpayers’ tax obligations

Implementing the direction of the Ministry of Finance in Official Letter No. 11614/BTC-PC dated 24 October 2023 on strengthening discipline in making Laws and promulgating guiding documents of the Tax Authority to taxpayers, lower-level Tax Agencies regarding tax policy and tax administration that are related to the determination of taxpayers’ tax obligations are unified, do not contain Legal norms and content which beyond competence of the Tax Authority, the General Department of Taxation requests Departments, Authorities, Units under the General Department of Taxation and Tax Authorities at all levels to implement a number of contents as follows:

• In case problem/question is unclear or insufficient documents, the receiving and processing Agencies must request the taxpayer or the lower-level Tax Agencies to clearly state the problem and supplement the dossier to have enough information as the basic for guidance and response.
• In case a lower-level Tax Agencies are in the process of researching and guiding taxpayers having problems and requesting in writing the superior Tax Agencies for guidance. This writing must be based on the actual problems/question of taxpayers or Tax Agencies (do not assume the situation) which must clearly and fully state the actual problem situation, analyze the legal base, apply and propose specific handling plans for the superior Tax Agencies to study and respond.
• The Tax Agency’s guidance documents must comply with the level of competency and must not contain Legal norms according to the provisions of the Law on Promulgation of Legislative Documents.
• The content of the instructions is in accordance with the problems of lower-level Tax Agencies and taxpayers. Do not guide beyond the problems/question, specific cases stated in the writing of lower-level Tax Agencies and taxpayers.

II. Decision No.8108/QĐ-TLĐ on the allocation of trade union fees to all levels of trade union

On 16 October 2023, the Vietnam General Confederation of Labor issued Decision No. 8108/QD-TLD on the allocation of union fees to all levels of Trade Union.

According to this Decision, the Vietnam General Confederation of Labor regulates the use of union fees for all levels of Trade Union as follows:

• Grassroots Trade Unions are entitled to use 70% of union fees
• Upper-level Trade Unions are allowed to use 30% of union fees

This Decision takes effect from the 2023 fiscal year and amends the content of using Trade Union fees as prescribed in Clause 1, Article 5 of Decision No. 4290/QĐ-TLĐ dated 1 March 2022 of the Presidium of Vietnam General Confederation of Labor on promulgating regulations on receipts and expenditures, financial and asset management at the Grassroots Trade Unions.

III. Announcement No.5015/TB-LĐTBXH on schedule of Lunar New Year and National Independence Day in 2024 for officers, civil servants, officials and employees

On 22 November 2023, the Ministry of Labor, War Invalids and Social Affairs issued the Announcement No. 5015/TB-LĐTBXH on schedule of Lunar New Year and National Independence Day in 2024 for Officers, Civil Servants, Officials and other Employees.

In which:

• The schedule for Lunar New Year and National Independence Day in 2024 are as follows:
  • Officers, Civil Servants, Officials and Employees of Administrative Agencies, Public Service Agencies, Political Organizations, Socio-political Organizations (Officers, Civil Servants) implement the schedule for Lunar New Year and National Independence Day in 2024 in accordance with the Official Letter No. 8662/VPCP-KGVX dated 3 November 2023 of the Government Office.
  • For Employees are not stated above, Employers decide to choose the Lunar New Year and National Independence Day schedule for 2024 as follows:
    • For Lunar New Year: choose 01 (one) last day of year 2023 (Lunar year) and 04 (four) first days of year 2024 or 02 (two) last days of year 2023 (Lunar year) and 03 (three) first days of year 2024 or 03 (three) last days of year 2023 (Lunar year) and 02 (two) first days of year 2024.
    • For National Independence Day: Monday dated 2nd September 2024 and one of two options as follows: Sunday, 1st September 2024 or Tuesday 3rd September 2024.
• Some notes for Employers as follows:
  • Notify the schedule for Lunar New Year and National Independence Day in 2024 to Employees at least 30 days before implementation.
  • In case weekly days off fall on public holidays specified in Clause 1, Article 112 of the Labor Code, Employees are entitled to have compensation day off on the next working days as prescribed in Clause 3, Article 111 of the Labor Code.
  • Encourage Employers to apply the schedule for Lunar New Year for Employees as prescribed for State Employees and Officials.

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