Oficial letter No. 5180/CT-TTHT dated 08 august 2013 of HCM department tax in guidance of deductible expenses of reception, hotel room rental, air tickets for clients.
Decree No. 102/2013/ND-CP dated 05 December 2013 of the Government guiding a number of articles of the Labor Code on foreignemployees working in Vietnam
08 May 22 2013, the Government issued Decree 95/2013/ND-CP stipulating penalty of administrative violations in the field of labor, social insurance and employees working in Vietnam country under Contracts.