According to Decree No. 156/2013/TT-BTC, in effect from 1 January 2014, new tax forms are to be used by organizations and entities in Vietnam. Enterprises are to pay trade union dues at a rate of 2% of total salary amounts used to compute social insurance contributions (Decree No. 191/2013/ND-CP) and enterprises will have to apply the value added tax (VAT) method in 2014 if they satisfy certain conditions (Official letter No. 17557/BTC-TCT).

Also, Circular No. 33/2013/TT-BLDTBXH established regional minimum wage amounts.