New regulations on the ABTC eligible entities in Vietnam

According to Decision 09/2023/QD-TTg, the ABTC eligible entities in Vietnam include:

(1) Business people working for state-owned enterprises:

- Presidents of the Board of Members, Presidents of the Board of Directors, Presidents of companies, members of the Board of Members, members of Board of Directors; General Directors, Deputy General Directors, Directors, Deputy Directors of enterprises, banks or bank branches;

- Heads, Deputy Heads of Management Boards of industrial parks, export processing zones and economic zones;

- Chief accountants, heads and deputy heads of boards, heads and deputy heads of departments in person related to business, trade, investment and service activities in enterprises; Heads of the branches of the enterprise.

(2) Presidents of the Board of Members, Presidents of the Board of Directors, Presidents of companies, General Directors, Deputy General Directors or Directors, Deputy Directors of enterprises affiliated to socio-political organizations; President, Vice President of Vietnam Federation of Trade and Industry; Heads and Deputy Heads of boards, Directors, Deputy Directors and Heads of Departments affiliated to Vietnam Federation of Trade and Industry.

(3) Vietnamese business people working for enterprises that are legally established under laws of Vietnam;

- Sole proprietors, Presidents of the Board of Members, members of the Board of Members, Presidents of the Board of Directors, members of Board of Directors; Presidents of ompanies; General Directors or Directors, Deputy General Directors or Deputy Directors of enterprises;

- President of the Board of Directors, members of Board of Directors, Directors or General Directors of cooperatives or joint cooperatives;

- Chief accountants, Directors of divisions or Managers in person related to business, trade, investment and service activities in enterprises; Heads of the branches of the enterprise.

(4) Officials and public employees responsible for attending meetings, conferences, seminars and other economic cooperation and development of APEC.

(5) Heads, deputy heads of Vietnamese trade representative offices in member states or territories of APEC.

Decision 09/2023/QD-TTg takes effect from July 10, 2023.

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