Laws in Vietnam

  After assessment and approval of the first vaccine protecting against Covid-19 to be delivered in Vietnam, the Ministry of Health issues the Decision No. 1210/QD-BYT , approving the Plan to receive, preserve, allocate and use COVID-19 vaccines secured through the COVAX Facility for the 2021-2022 period. In this Plan, the recommended vaccine delivery schedule in 2021 is informed. This schedule is shown in the Appendix I to the Decision No. 1210 as follows: 1. 1 st Quarter/2021: - Quantity:  Approximately 1.2 million of doses for about 600,000 persons. - Beneficiaries: No. Prioritized population Estimated number of persons Vaccination rate Number of recipients 1 Health workers 500,000 0.95 475,000 2 Staff engaged in disease prevention and control activities 116,000 0.95 110,200 Total 616,000  

  Currently, the State has licensed Covid-19 vaccines for use within the territory of Vietnam. Because of wishing to urgently vaccinate their employees, many enterprises have imported Covid-19 vaccines at their discretion for their own use. However, is this allowed?   The Resolution No. 21/NQ-CP , issued on February 26, 2021, regulates the purchase and use of COVID-19 vaccines.   As per regulations laid down in clause 7 of Article 4 in this Resolution, the State encourages competent entities to organize voluntary vaccination if they have demands and can pay for vaccination at their own expense.   Organizations, units and enterprises are allowed to use funds within the recurrent expenditure estimates covered by the law on state budget or operating funding sources as prescribed by laws or operating expenditures prescribed by laws or recorded as deductible expenses for determination of taxable income according to the corporate income tax law, in order to vaccinate their employees.