Legal documentDECREE No. 108/2021/ND-CP Posted on 7 December, 202130 October, 2025 by CPA VIETNAM On December 7, 2021, the Government issued Decree 108/2021/ND-CP regulating pensions, social insurance benefits and monthly allowances. The State Treasury announces the foreign currency accounting rate in December 2021. Must declare and pay full taxes on goods of export processing enterprises before conversion.