Here are the most important 10 legal documents issued last year.

Foreign individuals and overseas Vietnamese are not required to have temporary residence registration or permanent registration in the area where the houses for transaction are located. 

The Government on December 18, 2013 released Decree 209/2013/ND-CP detailing and guiding the implementation of some articles of the Law on Value Added Tax (VAT). 

 Foreigners are subject to declaring tax finalization after completing of their jobs in Viet Nam and before their departure from Viet Nam.

Employees having entered into two or more labor contracts shall be entitled to choose the labor contract which having the highest salary or longest working term.  

The receipt of any gift or donation being goods included in the list of goods whose import is prohibited shall not be permitted to Viet Nam.

 A foreign strategic investor may hold 20% of the charter capital of a Vietnamese credit institution.

A series of new legal documents came into effect in November, 2013, including new ID cards, conditions on overseas work permit, regulations on illegal marriage, sanctions for fishery violations and administrative violations in atomic power.

The Ministry of Labour, War Invalids and Social Affairs (MOLISA) issued Circular 23/2013/TT-BLDTBXH on foreign co-operation and investment in vocational training in Viet Nam on October 16, 2013.

Decree No 108/2013/ND-CP ("Decree 108") has just been issued on September 23 and replaces Decree 85/2010/ND-CP on penalties for administrative offences in securities and securities market sector ("Decree 85"). In comparison with Decree 85, Decree 108 includes some major changes as follows: