On June 16, 2022, the National Assembly of Vietnam approved Resolution 54/2022/QH15 on the pilot model of organizing labor activities, vocational guidance, and vocational training for prisoners outside prison.
According to Resolution 54/2022/QH15, the pilot model of organizing labor activities, vocational guidance, and vocational training for prisoners outside prisons shall be carried out in Vietnam according to the following principles:
- Ensuring security and safety in the process of organizing labor activities, vocational guidance, and vocational training for inmates outside the prison; effectively serving the rehabilitation and community reintegration education for inmates; creating favorable conditions for inmates to find jobs after serving their prison sentences;
Inmates participating in labor, vocational guidance, and vocational training activities outside of prison must be on a voluntary and equal basis, be paid part of their labor, and exercise their rights and obligations under Vietnam's Law on Execution of Criminal Judgments;
- Incomes of organizations cooperating with prisons from the results of inmates' labor, vocational guidance, and vocational training outside prisons during the pilot period are exempt from corporate income tax;
- The industry or profession that organizes labor activities, provides vocational guidance and vocational training for inmates outside prisons is the industry or trade that produces goods for domestic consumption according to the provisions of the law in Vietnam.
Resolution 54/2022/QH15 takes effect from September 1, 2022, Vietnam
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