Circular No. 35/2016/TT-BCT stipulates the determination of foreign workers transferring within enterprises operating in eleven service sectors listed in Vietnam's specific commitments on services to the World Trade Organization without requiring a work permit.

MINISTRY OF INDUSTRY AND TRADE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 35/2016/TT-BCT	HA NOI, December 28, 2016

CIRCULAR

REGULATIONS ON THE IDENTIFICATION OF FOREIGN WORKERS TRANSFERRING WITHIN ENTERPRISES IN THE SCOPE OF ELEVEN SERVICE SECTORS IN VIETNAM'S SPECIFIC COMMITMENTS ON SERVICES TO THE WORLD TRADE ORGANIZATION THAT ARE NOT SUBJECT TO LABOR PERMIT ISSUANCE

Pursuant to Decree No. 95/2012/NĐ-CP dated November 12, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade; year 2012 of the Government touprescribe the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Decree No. 11Pursuant to Decree No. 249/2016/NĐ-CP dated February 3, 2016 of the Government detailing the implementation of certain provisions of the Labor Code on foreign workers working in Vietnam; the Government shall provide detailed regulations on implementation of certain provisions of the Labor Code regarding lLabor foreign workers working in Vietnam;

The Minister of Industry and Trade issues this Circular to regulate the identification of foreign workers transferring within enterprises in the scope of eleven service sectors in Vietnam's specific commitments on services to the World Trade Organization that are not subject to labor permit issuance., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP This Circular regulates the identification of foreign workers transferring within enterprises in the scope of eleven service sectors in Vietnam's specific commitments on services to the World Trade Organization (hereinafter referred to as the Specific Commitment on Services with the WTO) that are not subject to labor permit issuance.

Article 1. Scope of Regulation and Applicability

1. This Circular applies to foreign workers transferring within enterprises (including managers, executives, experts, and technical workers), employers of foreign workers, and related organizations and individuals.periodArticle 2. Commercial Presence Commercial presence as defined in Clause 1, Article 3 of Decree No. 11/2016/NĐ-CP dated February 3, 2016 of the Government detailing the implementation of certain provisions of the Labor Code on foreign workers working in Vietnam (hereinafter referred to as Decree No. 11/2016/NĐ-CP) includes the following forms: Foreign-invested economic organizations;

2. Representative offices, branches of foreign traders in Vietnam;ồManagement offices of foreign investors under joint venture contracts., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Article 3. Basis for Identifying Foreign Workers Transferring Within Enterprises in the Scope of Eleven Service Sectors in the Specific Commitment on Services with the WTO That Are Not Subject to Labor Permit Issuance

The basis for identifying foreign workers as managers, executives, and experts transferring within enterprises in the scope of eleven service sectors in the Specific Commitment on Services with the WTO that are not subject to labor permit issuance as stipulated in Point a, Clause 2, Article 7 of Decree No. 11/2016/NĐ-CP includes:

Foreign enterprises that have established commercial presence on Vietnamese territory;hCommercial presence of foreign enterprises on Vietnamese territory operating in the scope of eleven service sectors specified in Appendix I of this Circular;

a) T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Foreign workers who have been recruited by foreign enterprises at least twelve months before being dispatched to work at the commercial presence of such foreign enterprises on Vietnamese territory.

b) The basis for identifying foreign workers as technical workers transferring within enterprises in the scope of eleven service sectors in the Specific Commitment on Services with the WTO that are not subject to labor permit issuance as stipulated in Point a, Clause 2, Article 7 of Decree No. 11/2016/NĐ-CP includes:

c) Commercial presence of foreign enterprises on Vietnamese territory operating in the scope of eleven service sectors specified in Appendix I of this Circular;

Foreign workers who have been recruited by foreign enterprises at least twelve months before being dispatched to work at the commercial presence of such foreign enterprises on Vietnamese territory.

1. Criteria for determining foreign workers as managers, directors, or experts transferred within enterprises operating in eleven service sectors under the WTO Services Commitments not subject to labor permit issuance as stipulated in point a, Clause 2, Article 7 of Decree No. 11/2016/NĐ-CP include:

a) Foreign enterprises that have established commercial presence on the territory of Vietnam;

b) The commercial presence of foreign enterprises on the territory of Vietnam operating in the eleven service sectors specified in Appendix I of this Circular;

c) Foreign workers who have been recruited by foreign enterprises for at least twelve months before being dispatched to work at the commercial presence of such foreign enterprises on the territory of Vietnam.

2. Criteria for determining foreign workers as technical workers transferreddevelopmentwithin enterprises operating in the eleven service sectors under the WTO Services Commitments not subject to labor permit issuance as stipulated in point a, Clause 2, Article 7 of Decree No. 11/2016/NĐ-CP include:

a) Foreign enterprises that have established commercial presence on the territory of Vietnam;

b) The commercial presence of foreign enterprises on the territory of Vietnam operating in the eleven service sectors specified in Appendix II d) Certified copy of the seafarer’s logbook or seafarer’s passport or equivalent document; or proof of passing the final examination of the corresponding GMDSS class maritime radio operator training course (for cases stipulated in point d of Clause 1 of this Article).

c) Foreign workers who have been recruited by foreign enterprises for at leastof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairstwelve months before being dispatched to work at the commercial presence of such foreign enterprises on the territory of Vietnam.

Article 4. Determining foreign workers transferring within enterprises operating in eleven service sectors listed in the Services Commitment Schedule with the WTO.

1. Documents to prove that foreign workers do not fall under the category requiring a work permit as stipulated in point c, Clause 3, Article 8 of Decree No. 11/2016/NĐ-CP include:

a) A document from the foreign enterprise sending the worker to work at its commercial presence in Vietnam stating the job position, job title, and working period;

b) A document proving that the foreign worker is an expert as prescribed in Clause 2, Article 6 of Circular No. 40/2016/TT-LĐTBXH dated October 25, 2016 of the Ministry of Labor, Invalids and Social Affairs guiding the implementation of certain provisions of Decree No. 11/2016/NĐ-CP (hereinafter referred to as Circular No. 40/2016/TT-LĐTBXH);

c) A document proving that the foreign worker is technical labor as prescribed inperiodClause 3, Article 6 of Circular No. 40/2016/TT-LĐTBXH;

d) A document proving that the foreign worker has been recruited by the foreign enterprise for at least twelve months before being sent to work at its commercial presence in Vietnam as prescribed in Clause 4, Article 6 of Circular No. 40/2016/TT-LĐTBXH;

d) A document proving that the foreign enterprise's commercial presence in Vietnam operates within the scope of the eleven service sectors specified in the Appendices of this Circular is one of the following documents: Business Registration Certificate or equivalent legal document; License to establish Representative Office; Branch Establishment License issued by competent authorities of Vietnam.

2. The confirmation of foreign workers transferring within enterprises operating in the eleven service sectors listed in the Services Commitment Schedule with the WTO does not require a work permit as prescribed in Decree No. 11/2016/NĐ-CP and Circular No. 40/2016/TT-LĐTBXH.councillORSThis Circular takes effect from February 10, 2017.

Article 5. Effective Date

1. This Circular abolishes Circular No. 41/2014/TT-BCT dated November 5, 2014 of the Ministry of Industry and Trade on the basis and procedures for determining foreign workers transferring within enterprises operating in the eleven service sectors listed in the Services Commitment Schedule of Vietnam with the World Trade Organization who do not require a work permit.

2. During implementation, if any difficulties arise, organizations and individuals concerned should report to the Ministry of Industry and Trade (Planning Department) for timely guidance and resolution./.developmentng, Deputy Prime Ministers;

3. Central Economic Commission;policies Ministry of Justice (Legal Document Inspection Department);

Place of Receipt: - concerning the determination of restricted areas,ớWebsite of the Ministry of Industry and Trade; - Ministries, agencies equivalent to ministries, government agencies; - People's Committees of provinces and centrally governed cities; - President's Office; - Departments of Planning and Investment, Industry and Trade, Labor, Invalids and Social Affairs; - National Assembly Office; - Office of the General Secretary; - Central Party Office and Party Committees: - Supreme People's Procuracy; - Central Agencies of Mass Organizations; - Central Agencies of Mass Organizations; - Management Boards of Industrial Zones, Export Processing Zones; - Department of Legal Document Inspection and Administrative Violation Management, Ministry of Justice; - Ministry of Finance Electronic Portal; - Government Portal; - Ministry of Industry and Trade: Minister; Deputy Ministers;o; - Directorates, Bureaus, Departments and units under the Ministry;policies - To be filed: VT, PC, KH(15). - LIST OF ELEVEN SERVICE SECTORS IN THE SPECIFIC SERVICES COMMITMENT SCHEDULE OF VIETNAM WITH THE WTO FOR FOREIGN WORKERS AS MANAGERS, DIRECTORS, AND EXPERTS - Issued together with Circular No. 35/2016/TT-BCT dated December 28, 2016 of the Ministry of Industry and Trade)in; - I. EXPLANATORY NOTES In this Appendix, the symbols (*) and (**) are used to emphasize that sub-sectors of services marked with (*) or (**) are components of a broader sector.

THE MINISTER Tran Tuan Anh

ANNEX I

Services marked with (*) are considered components of

(Ba sector with a wider scope or content but without a specific CPC code.

For example, convention services with CPC code 87909* are considered components of a broader sector classified in the Central Product Classification table and this sector has a wider scope or content than convention services.

Services marked with (**) are considered components of

1. a sector with a wider scope or content but without a clear CPC code. This code does not carry the symbol (**). For example, telecommunication services with CPC code 7523** means that telecommunication services are components of data transmission and messaging services (with CPC code 7523).II. LIST OF ELEVEN SERVICE SECTORS, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP BUSINESS SERVICES

2. A. Professional servicesshall Legal services (CPC 861 excluding: participation in litigation as defense counsel or representative for clients before Vietnamese courts; legal documentation and notarization services related to Vietnamese laws).intention Accounting, auditing, and bookkeeping services (CPC 862).. VTax services (CPC 863).

Architectural services (CPC 8671).

1. d) Technical consulting services (CPC 8672).

Integrated technical consulting services (CPC 8673). Urban planning and landscape architectural services (CPC 8674).

a) B.

b) Computer and related services (CPC 841 - 845, CPC 849)

c) C. Research and development services

d) Research and development services in natural sciences (CPC 851).

D. Rental services without operators

e) Aircraft rental services (CPC 83104).

g) E. Other business services

Advertising services (CPC 871, except advertising tobacco products). Market research services (CPC 864, except 86402).

Management consulting services (CPC 865).

Services related to management consulting (CPC 866, except CPC 86602 and mediation and arbitration services for commercial disputes between traders (CPC 86602**)).

d) Technical analysis and testing services (CPC 8676, except testing and certification for transportation vehicles).

Services related to agriculture, hunting, and forestry (CPC 881).

Services related to mining (CPC 883) excluding the following activities: supply of materials, equipment, and chemicals, base services, vessel services, living services, and air transport services.

a) Services related to production (CPC 884 and 885).

b) Services related to scientific and technical consultancy (only for CPC 86751, 86752, and 86753).councillORS k) Maintenance and repair services for machinery and equipment (excluding ship, aircraft, or other transportation and equipment maintenance and repair services) (CPC 633).

c) INFORMATION SERVICES

d) Courier services (CPC 7512**) trExpress courier services which include collection, sorting, transportation, and delivery domestically or internationally:

d) Technical analysis and testing services (CPC 8676 excluding vehicle inspection and certification);

e) Services related to agriculture, hunting, and forestry (CPC 881);

g) Services related to mining (CPC 883) excluding the following activities: supply of materials, equipment, and chemicals, base services, vessel services, living services, and air services;

h)||| Services related to production (CPC 884 and 885);

i) Services related to scientific and technical consultancy (only for CPC 86751, 86752, and 86753);

k) Maintenance and repair services for machinery and equipment (excluding ship, aircraft, or other transportation equipment maintenance and repair services) (CPC 633);

2. INFORMATION SERVICES

Integrated technical consulting services (CPC 8673). Courier services (CPC 7512**);

* Express delivery services, which include collection, sorting, transportation, and delivery domestically or internationally:

a) Information in textual form, presented in any physical format, including hybrid mail services; direct mail promotional information.June 2024;twork trectmail;

Except for processing items that are textual information with lower service rates: ten times the rate of a standard domestic letter at the first weight level; nine US dollars (USD) when sent internationally, provided that the total weight of these items does not exceed 2000 grams.

b) Packages and other goods

* Processing non-addressed items

Advertising services (CPC 871, except advertising tobacco products). Telecommunication services

Basic telecommunication servicescouncillORSch v||| Voice services (CPC 7521).

a) Data transmission services over packet-switched networks (CPC 7523**).c Qu Data transmission services over circuit-switched networks (CPC 7523**).

b) e) Telegraph services (CPC 7523**).developmentFacsimile services (CPC 7521** + 7529**).

c) g) Private line leasing services (CPC 7522** + 7523**).

d) h*) Other services:

Video conferencing services (CPC 75292);

e) Video signal transmission services excluding broadcasting promotion.

Wireless information services, including:

+ Mobile voice services (including terrestrial and satellite mobile);

- + Mobile data services (including terrestrial and satellite mobile);

- Messaging;and project management units managing one construction project in accordance with current laws on project management for construction investment (excluding project management units that are member organizations of enterprises); + PCS services;

- + Radio relay services;

(IXP).

Virtual private network (VPN) services.

+ DcouncillORSch v||| Enhanced email services (CPC 7523**).

Voice mail services (CPC 7523**).

Online information and database access services (CPC 7523**).

- Internet Connection Services Electronic data interchange (EDI) CPC (7523**).e) Enhanced facsimile services, including storage and transfer, storage and recovery (CPC 7523**).

- Code and protocol conversion.

Basic telecommunication servicescouncillORSch v||| valuecouncillORS Online information and data processing (including transaction processing) (CPC 843**).

a) Internet access services (IAS).

b) C. Audiovisual services

c) Film production services (CPC 96112, except videotapes).

d) Film distribution services (CPC 96113, except videotapes).

Film screening services (CPC 96121).

e) Recording services.

g) 3. CONSTRUCTION SERVICES AND RELATED TECHNICAL SERVICES

h)||| Other services

High-rise building construction (CPC 512)

Civil engineering construction (CPC 513)

a) B. Installation and assembly work (CPC 514, 516)

b) C. High-rise building finishing work (CPC 517)

c) D. Other construction works (CPC 511, 515, 518)

d) DISTRIBUTION SERVICES

Commission agency services (CPC 621, 61111, 6113, 6121)

Integrated technical consulting services (CPC 8673). Wholesale services (CPC 622, 61111, 6113, 6121)

Advertising services (CPC 871, except advertising tobacco products). C. Retail services (CPC 631+632,61112,6113,6121)

D. Franchise services (CPC 8929)

EDUCATION SERVICES

Primary education services (CPC 922)

4. Higher education services (CPC 923)

Integrated technical consulting services (CPC 8673). C. Adult education services (CPC 924) vD.

Advertising services (CPC 871, except advertising tobacco products). C. Adult education services (CPC 924) vOther educational services (CPC 929 including foreign language training)

ENVIRONMENTAL SERVICES vWastewater treatment services (CPC 9401)

Waste management services (CPC 9402) vC. Other services

5. Air pollution control services (CPC 94040) and noise abatement services (CPC 94050);

Integrated technical consulting services (CPC 8673). C. Adult education services (CPC 924) vEnvironmental impact assessment services (CPC 94090*).

Advertising services (CPC 871, except advertising tobacco products). FINANCIAL SERVICES

Insurance and related insurance services

Primary insurance: Life insurance, excluding health insurance;

6. Non-life insurance.

Integrated technical consulting services (CPC 8673). C. Adult education services (CPC 924) vReinsurance and reinsurance cession.

Advertising services (CPC 871, except advertising tobacco products). C. Adult education services (CPC 924) vInsurance intermediaries (such as insurance brokers and agents).

Insurance support services (such as consulting, computing services, risk assessment, and claims settlement).

- Banking and other financial services

- Accepting public deposits and other liabilities.

7. Lending in all forms, including consumer credit, mortgage loans, factoring, and trade finance.

Integrated technical consulting services (CPC 8673). Financial leasing.

a) All payment and money transfer services, including credit cards, debit cards, prepaid cards, traveler's checks, and bank drafts.

- d) Guarantees and commitments.

- Operating on their own or customers' accounts at exchanges, over-the-counter markets, or otherwise as follows:

b) Money market instruments (including checks, bills of exchange, certificates of deposit);

c) Foreign exchange;

d) Interest rate and currency instruments, including products such as swaps and forward contracts;

Advertising services (CPC 871, except advertising tobacco products). Bullion.

a) Currency brokerage.

b) Asset management, such as cash management or portfolio management, collective investment management, pension fund management, custodial and trust services.

c) Securities settlement and clearing services, including securities, derivatives, and other transferable instruments.

d) k) Provision and transfer of financial information and processing of financial data, as well as related software provided by other financial service providers. reputation ) Advisory, intermediary, and other auxiliary financial services for all activities mentioned from sub-items a) to k), including credit referencing and analysis, research and investment advisory, portfolio advisory, acquisition advisory, corporate restructuring, and business strategy advisory (For other services under sub-item (e), refer to sub-item (e) in the commitment section on banking services).

C. Securities

e) Trading for their own account or customer accounts at stock exchanges, over-the-counter markets, or other markets in the following products:

- Derivatives, including futures and options contracts;

- Transferable securities;

- Other transferable instruments and financial assets, excluding bullion.

- Participating in the issuance of all types of securities, including underwriting and acting as agent (public offering or private placement), providing related services for such offerings.

g) Asset management, such as portfolio management, collective investment management, pension fund management, custodial and trust services.

h)||| Securities settlement and clearing services for securities, derivatives, and other related products.

i) Provision and transfer of financial information and related software provided by securities service providers.

Advisory, intermediary, and related auxiliary services for securities, excluding activities under sub-item (a), including investment and portfolio advisory, company acquisition advisory, corporate restructuring, and business strategy advisory (For other services under sub-item (e), refer to sub-item (e) in the commitment section on banking services).ầHEALTH SERVICES

lHospital services (CPC 9311)

Dental and outpatient services (CPC 9312)

a) 9. TOURISM SERVICES AND RELATED SERVICES

- Hotels and restaurants include:onHotel accommodation services (CPC 64110).

- Transferable securities;

- Other transferable instruments and financial assets, except for gold bullion;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Participate in all types of securities issuances, including underwriting, and act as agents for public offerings or private placements, providing related services for those issuances;

b) Asset management, including portfolio management, collective investment management, pension fund management, depositary and trust services;

c) Securities settlement and clearing services, derivatives and other securities-related products;

d) Provision and transmission of financial information and related software from securities service providers;

Advisory, intermediary, and ancillary services related to securities, excluding activities under sub-item (a), including investment advisory and research, portfolio advisory, corporate acquisition advisory, strategy and restructuring advisory (For other services under sub-item (e), refer to sub-item (e) in the commitments on banking services);

e) HEALTH SERVICES

8. Hospital services (CPC 9311);CONTENT SOCIAL

Integrated technical consulting services (CPC 8673). Dental and medical examination services (CPC 9312);

Advertising services (CPC 871, except advertising tobacco products). 9. TOURISM SERVICES AND RELATED SERVICES

Hotels and restaurants include:

Integrated technical consulting services (CPC 8673). Hotel accommodation reservation services (CPC 64110).

- Service of hotel accommodation arrangement (CPC 64110).

- Food service (CPC 642) and beverage service (CPC 643).

Advertising services (CPC 871, except advertising tobacco products). Travel agency and tour operation services (CPC 7471)

10. ENTERTAINMENT, CULTURAL AND RECREATIONAL SERVICESỂ THAO

Integrated technical consulting services (CPC 8673). Entertainment services (including theaters, live music, and circus) (CPC 9619)

Advertising services (CPC 871, except advertising tobacco products). Other services

Electronic game business (CPC 964**).

11. TRANSPORTATION SERVICES

Integrated technical consulting services (CPC 8673). Marine transportation services

a) Passenger transportation services, excluding domestic transportation (CPC 7211).

b) Cargo transportation services, excluding domestic transportation (CPC 7212).

c) Marine transportation support services

- Container handling services (CPC 7411);

- Customs clearance services;

- Container storage services.

Advertising services (CPC 871, except advertising tobacco products). Inland waterway transportation services

a) Passenger transportation services (CPC 7221).

b) Cargo transportation services (CPC 7222).

C. Air transportation services

a) Air product sales and marketing services.

b) Computerized reservation and seat holding services.

c) Aircraft maintenance and repair services (CPC 8868**).

Primary insurance: Rail transportation services

a) Passenger transportation services (CPC 7111).

b) Cargo transportation services (CPC 7112).

D. Road transportation services

a) Passenger transportation services (CPC 7121+7122).

b) Cargo transportation services (CPC 7123).

E. Transportation support services for all modes

a) Container handling services, excluding those provided at airports (part of CPC 7411).

b) Storage services (CPC 742).

c) Freight forwarding services (CPC 748).

d) Other services (part of CPC 749)./

ANNEX II

Services marked with (*) are considered components of

(Pursuant to Circular No. 35/2016/TT-BCT dated December 28, 2016 of the Ministry of Industry and Trade)

For example, convention services with CPC code 87909* are considered components of a broader sector classified in the Central Product Classification table and this sector has a wider scope or content than convention services.

Services marked with (**) are considered components of

1. a sector with a wider scope or content but without a clear CPC code. This code does not carry the symbol (**). a service industrywith a broader scope or content but without a specific CPC code. For example, convention services with classification code 87909* are considered part of a broader service industry classified in the Central Product Classification Table, which has a wider scope or content than convention services.

2. A. a service industry with a broader scope orN ||| declaration of customs import procedures. ealthcontent that has a clear CPC code. This code does not carry the symbol (**). VTax services (CPC 863).

Architectural services (CPC 8671).

1. d) Technical consulting services (CPC 8672).

A) Urban planning and landscape architectural services (CPC 8674).

a) Legal services (CPC 861 excluding: representation in court proceedings on behalf of clients before Vietnamese courts; legal document and notarization services related to Vietnamese law)

b) Tax services (CPC 863)

c) Architectural services (CPC 8671)

d) Technical consulting services (CPC 8672)

d) Integrated technical consulting services (CPC 8673)

e) Urban planning and urban landscape architectural services (CPC 8674)

Advertising services (CPC 871, except advertising tobacco products). Market research services (CPC 864, except 86402).

Management consulting services (CPC 865).

Research and development services for natural sciences (CPC 851)

d) Technical analysis and testing services (CPC 8676, except testing and certification for transportation vehicles).

Services related to mining (CPC 883) excluding the following activities: supply of materials, equipment, and chemicals, base services, vessel services, living services, and air transport services.

a) Courier services (CPC 7512**) trCommercial arbitration and mediation services for commercial disputes between traders (CPC86602**))

b) Services related to scientific and technical consulting (only for CPC 86751, 86752 and 86753)

2. INFORMATION SERVICES

Integrated technical consulting services (CPC 8673). Telecommunication services

Basic telecommunication servicescouncillORSch v||| Voice services (CPC 7521).

a) Telex services (CPC 7523**)

b) Telegraph services (CPC 7523**)

c) Facsimile services (CPC 7521** + 7529**)

Basic telecommunication servicescouncillORSch v||| giValue-added facsimile services Online information and data processing (including transaction processing) (CPC 843**).

d) Value-added facsimile services including storage and transfer, storage and recovery (CPC 7523**)

d) Other services

Advertising services (CPC 871, except advertising tobacco products). Audiovisual services

a) Film projection services (CPC 96121)

b) Sound recording services

3. CONSTRUCTION SERVICES AND RELATED TECHNICAL SERVICES

Assembly work (CPC 514)

4. Higher education services (CPC 923)

Franchise services (CPC 8929)

5. Air pollution control services (CPC 94040) and noise abatement services (CPC 94050);

FINANCIAL SERVICES

6. Non-life insurance.

Environmental impact assessment services (CPC 94090*)

7. Lending in all forms, including consumer credit, mortgage loans, factoring, and trade finance.

Non-life insurance

8. HEALTH AND SOCIAL SERVICES

9. TOURISM SERVICES AND RELATED SERVICES

Hotels and restaurants include:

Travel agency and tour operation services (CPC 7471)

10. Domestic air passenger transport service on regular basic economy classICH VỤ ENTERTAINMENT, CULTURAL AND RECREATIONAL SERVICESỂ THAO

Integrated technical consulting services (CPC 8673). Entertainment services (including theaters, live music, and circus) (CPC 9619)

Advertising services (CPC 871, except advertising tobacco products). Domestic air passenger transport service on regular basic economy classcouncillORSch v||| of each type of aircraft of the Vietnam Coast Guard

Electronic game business (CPC 964**)

11. TRANSPORTATION SERVICES

Air product sales and marketing services./.