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Commentary

8.1 Employer failures

Vietnam

8.1ÌýÌýÌýÌý Employer failures

Employer's failure to comply with labour or payroll compliance regulations in Vietnam shall be subject to severe administrative penalties.

The table below lists common non-compliance which foreign-invested enterprises are generally subject to throughout their course of operation in Vietnam, and consequences of such non-compliance:

Employer failureConsequence
Late filing of tax returnAdministrative penalty ranging from:
– VND 2–5 million (for late submission from 1–30 days)
– VND 5–8 million (for late submission from 31–60 days)
– VND 8–15 million (for late submission from 61-90 days)
– VND

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