You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

April 17, 2020

Vietnam Extends Social Distancing, Provides Relief Measures for COVID-19

Subscribe to Updates

On April 15, 2020, Vietnam’s Prime Minister Nguyen Xuan Phuc agreed to a proposal to extend the country’s social distancing measures under Directive 16 for at least one more week in risk-categorized provinces and cities. These measures, including a prohibition on public gatherings of more than two people and a suspension of public transportation services, were originally put in place for the period from April 1 to April 15.

Specifically, according to the official website of the Government:

  • The measures under Directive 16 will extend until at least April 22 or April 30, depending on the situation, for high-risk areas including the cities of Hanoi, Ho Chi Minh City, and Da Nang, and the provinces of Lao Cai, Quang Ninh, Bac Ninh, Ninh Binh, Quang Nam, Binh Thuan, Khanh Hoa, Tay Ninh, and Ha Tinh.
  • A mix of the measures under Directive 16 and the looser social distancing measures issued under the earlier Directive 15 will extend until April 22 for at-risk areas including An Giang, Binh Duong, Binh Phuoc, Can Tho, Dong Nai, Dong Thap, Ha Nam, Hai Phong, Kien Giang, Lang Son Nam Dinh, Nghe An, Soc Trang, Thai Nguyen, and Thua Thien-Hue. For these areas, extensions may be considered on April 22.
  • In other (lower-risk) areas, the measures under Directive 15 (for example, no gatherings of more than 20 people) will continue to remain in effect until further notice.

Depending on the relevant circumstances, a provincial people’s committee will decide on the specific implementation of social distancing measures in its locality.

Relief Measures

The government recently announced some new relief measures to support workers who have lost income as well as companies who have lost business due to COVID-19.

Decree No. 41/2020/ND-CP, issued and taking effect on April 8, 2020, extends the deadline for tax and land rental payment for a number of taxpayers, including companies in many sectors, small and extra-small enterprises, and credit institutions providing supporting services for clients affected by the COVID-19 pandemic. For more details on Decree 41, please click here.

Resolution No. 42/NQ-CP, issued on April 9, 2020, sets out a number of financial relief measures applicable to individuals and companies facing hardship due to the COVID-19 pandemic. This includes payments to workers who have lost their jobs or incomes as a result of the pandemic, and collateral-free, zero-interest loans to companies who are struggling to meet payroll requirements. For more details on Resolution 42, please click here.

For further details on Vietnam’s response to the COVID-19 pandemic, please visit our COVID-19 Resource Center or contact us at [email protected].

Related Professionals

Practices

Corporate/M&A

Dispute Resolution and Litigation

Employment

Real Estate

Tax

Location

RELATED INSIGHTS​ 

August 11, 2026
Cambodia’s Ministry of Justice has launched a new platform on its official website to publish notices of forced sales issued by each municipal and provincial court of first instance. The platform’s stated purpose is to inform the public and facilitate greater participation in forced-sale auctions conducted in connection with court-ordered enforcement proceedings. How the Platform Works The platform publishes forced-sale notices from courts of first instance across Cambodia’s municipalities and provinces and includes a link where the public can view properties currently subject to forced sale. To participate in a forced-sale auction, individuals can download Khmer-language bidding application forms through links provided on the platform. The form typically requires the applicant’s name, sex, year of birth, identity card number and issue date, and address, together with details identifying the immovable property (including its ownership certificate number), the relevant enforcement case number and date, and the reference to the public auction or tender announcement issued by the court. Completed application forms must be submitted directly to the specific municipal or provincial court that issued the forced sale. For further inquiries about a particular forced sale, interested parties should likewise contact the relevant municipal or provincial court. Forced Sale of Immovable Property in Cambodia The publication of these notices relates to the forced sale procedure for immovable property under Cambodia’s Code of Civil Procedure (CPC). Unlike property seizure by a court, a forced sale is a compulsory execution proceeding—a subsequent enforcement step that arises only after an underlying dispute has been adjudicated and a debtor fails to pay the debt or outstanding amount due under a final and binding judgment or other enforceable title of execution. For the purposes of this procedure, the term “immovable property” under the CPC refers to land, registered buildings, jointly held shares of such property, registered
Read More
August 6, 2026
Every month, VAT-registered businesses in Thailand calculate their output and input VAT and file a return to pay the net amount due or claim a refund. Yet a common and costly dispute arises when a business that has paid input VAT to its supplier—and done everything asked of it—later finds that input VAT rejected on the grounds that the tax invoice was issued by “a person not entitled to issue tax invoices.” In these cases, a buyer may have confirmed the supplier’s VAT registration on the Revenue Department’s website, paid through the banking system, received a complete tax invoice, and kept full payment and inventory records. Even so, if the Revenue Department later determines that the supplier did not genuinely make the sale or collected the VAT without remitting it, the department can disallow the input VAT and assess additional tax, surcharge, and penalty—often more than a year after the transaction. A new article from tax and dispute resolution specialists at Tilleke & Gibbins in Bangkok examines how the Revenue Department and the courts approach these disputes, including two recent Supreme Court (Tax Division) decisions confirming that the taxpayer bears the burden of proving a supplier genuinely sold and delivered the goods and received payment. It considers why the VAT registration system offers no legal safe harbor, why the evidentiary burden falls hardest on online and cross-border transactions where buyers and sellers never meet, and how the Revenue Department’s own digital infrastructure could detect non-remitting suppliers at the source rather than shifting the loss to good-faith buyers. The article also sets out practical guidance: how to build a comprehensive “know-your-supplier” file at the time of a transaction, the procedural steps and strict deadlines for challenging a VAT assessment, and why dispute readiness belongs alongside tax planning at the center
Read More
July 30, 2026
Thailand’s cabinet has approved a draft ministerial regulation introducing significant changes to the calculation of old-age pension and old-age gratuity benefits under the Social Security Fund. The reform would replace the current pension calculation method with a career average revalued earnings (CARE) model designed to better reflect an individual’s lifetime contributions while supporting the long-term financial sustainability of the Social Security Fund. The changes are also intended to improve fairness and align Thailand’s pension framework with international practices. Key proposed changes under the draft ministerial regulation are outlined below. CARE-Based Formula for Old-Age Pension Calculations Currently, old-age pensions are calculated based on the insured person’s average salary over the preceding 60 months. The proposed regulation would replace this approach with the CARE model, under which pension benefits will be calculated based on earnings throughout an individual’s entire working life. Historical earnings will be revalued to reflect their present value before the pension benefit is calculated. According to the Ministry of Labor, this change is intended to better align pension benefits with an individual’s lifetime contribution history and provide a fairer basis for calculating benefits. Pension Accrual Rate for Contributions Exceeding 180 Months Under the current rules, insured persons who contribute for more than 180 months receive an additional pension accrual of 1.5% for each completed 12-month contribution period, with any remaining months disregarded. The proposed regulation would instead calculate the additional accrual on a monthly basis at a rate of 0.125% of actual monthly contributions; this aims to make pension benefits more accurately reflect the actual duration of each individual’s contribution history. Transitional Protections for Insured Persons The draft regulation includes transitional protections for both existing pension recipients and those who will become eligible within five years of the CARE model taking effect. For existing recipients, the following protections
Read More
July 15, 2026
On July 8, 2026, Thailand enacted a new law significantly expanding the framework for government service delivery and licensing facilitation. The Facilitation of Licensing and Public Services Consideration Act B.E. 2569 (2026) (Facilitation Act 2026) replaces and expands the framework of governmental services under the Facilitation of Official Licensing Consideration Act B.E. 2558 (2015) (Facilitation Act 2015) and broadens its scope to cover public services, administrative processes, and public benefits. The Facilitation Act 2026 aims to modernize government services by promoting e-filing, reducing administrative burdens and repeated document requests, and improving predictability. For businesses, this should ease compliance and shorten approval timelines, subject to implementing regulations and agency readiness. Public Services Facilitation Scope The Facilitation Act 2015 applied mainly to permissions, registrations, and notifications required before conducting activities that require licenses, certificates, permits, approvals, or registrations. The Facilitation Act 2026 broadens this framework to include public services and other benefits, such as welfare, subsidies, and grants, provided to Thai citizens, expanding government agencies’ responsibilities beyond licensing facilitation into a wider administrative-service framework. It also introduces a broader definition of “government agency” to include central, regional, and local government bodies, state enterprises, public organizations, and other state entities. Licensing Changes The Facilitation Act 2026 introduces a “super license” (termed a “main license” under the act) that exempts the holder from obtaining multiple related or ancillary licenses issued by different government agencies. Obtaining a super license deems the licensee to have automatically obtained the related “sublicenses” required to conduct the relevant activities. The cabinet will designate eligible activities by royal decree. The act also introduces an expedited licensing option, allowing applicants to pay an additional fee to fast-track their applications in urgent cases. Expedited processing must not interfere with standard application timelines. The criteria, procedures, conditions, and fees for expedited licensing
Read More