Sources

• Luật Nhập cảnh — Văn bản hợp nhất 62/VBHN-VPQH
  47/2014/QH13 as consolidated; Law 118/2025/QH15 effective 2026-07-01
  nguon/LUAT_NHAPCANH_VBHN_62_2026.md
• Nghị định 219/2025/NĐ-CP — foreign workers
  NĐ 219/2025/NĐ-CP effective 2025-08-07; BLLĐ 45/2019/QH14 Đ151–157
  nguon/ND_219_2025_GPLD.md
• Luật Thuế TNCN 109/2025/QH15
  Effective 2026-07-01 (employment/business for residents: tax year 2026)
  nguon/LUAT_109_2025_TNCN.md
• Nghị định 253/2026/NĐ-CP — TNCN detail
  Effective 2026-07-01
  nguon/ND_253_2026_TNCN.md
• Thông tư 87/2026/TT-BTC
  Effective 2026-07-01; replaces TT 111/2013
  nguon/TT_87_2026_TNCN.md
• Australian Treasury — income tax treaties list
  Vietnam DTA in force; signed 13/04/1992; entry into force 10/12/1992
  https://treasury.gov.au/tax-treaties/income-tax-treaties