Under the 2020 Investment Law, investors are defined as organizations or individuals carrying out business investment activities, including domestic investors, foreign investors and foreign-invested economic organizations. Foreign investors are subsequently defined as foreign nationals or organizations established under foreign laws that carry out business investment activities in Vietnam; and domestic investors as Vietnamese nationals or economic organizations without any members or shareholders being foreign investors.

Viet kieu is referred to a Vietnamese person permanently residing outside the Vietnamese territory regardless of whether he/she bears the Vietnamese citizenship, the citizenship of the host country, or dual citizenships.

As specified in Article 2.3 of the 2019 Labor Code of Vietnam (effective as of January 1, 2021), foreign workers are among subjects of application of the Code and entitled to thirteen days of public holiday leaves

According to Government Decree 59/2022/ND-CP dated September 5, 2022, providing electronic identification and authentication, foreign residents in Vietnam who are aged full 14 years or older are entitled to apply for e-ID accounts. Those who are aged under 14 years or currently under guardianship may be registered into e-ID accounts of their parents or guardians.

When taking disciplinary action, the employer may not impose more than one disciplinary measure for one violation of internal labor regulations. Where an employee simultaneously commits more than one violation of internal labor regulations, he/she shall be subjected to the heaviest disciplinary measure for the most serious violation.

Under Article 186.2 of the 2013 Land Law, an overseas Vietnamese eligible for owning a house associated with residential land use rights in Vietnam may mortgage such house associated with residential land use rights at a credit institution licensed to operate in Vietnam.

Under Government Decree 16/2020/ND-CP dated February 3, 2020, detailing a number of articles of the Law on Vietnamese Citizenship, in order to obtain a certificate of Vietnamese citizenship, you have to file proofs of your Vietnamese citizenship as specified in Article 11 of the Law on Vietnamese Citizenship.

From March 21, 2022, foreign suppliers without any presence in Vietnam may pay tax for their turnover generated in the country via the portal http://etaxvn.gdt.gov.vn.

Within 45 days after receiving a valid dossier and payment for license issuance fee as prescribed, the Ministry of Justice will consider granting a branch or representative office establishment license to the foreign arbitration institution.

If wishing to submit its/his/her tax refund dossier in the electronic form, a taxpayer shall send it via the Portal of the General Department of Taxation or another portal under regulations on e-transactions in the taxation field.