Obtaining a Work Permit (WP) has become more difficult and time-consuming.Structuring assignments to utilize the exemptions from the requirement for a WP is increasingly important.Unless the strict conditions for Work Permit Exemption (WPE) are met, every foreigner must obtain a WP before taking up work in Vietnam.
For short-term assignments, the visa exemptions and the e-visa are very useful. Foreigners working in Vietnam for a longer time still need, besides the WP, a Working Visa (WV). They may apply for a Temporary Resident Card (TRC), which will replace the Visa.
Every person coming to Vietnam for working or business purposes has an obligation to pay Personal Income Tax (PIT) or to formally apply for an exemption under a Double Taxation Agreement (DTA).