a) Credit institutions, branches of any foreign bank established and currently operating in Vietnam in accordance with the regulations of Law on Credit Institutions;
b) Non-credit financial instutions established and operating in Vietnam (hereinafter referred to as financial institutions);
c) Vietnam’s State institutions, military units, political organizations, socio-political organizations, sociopolitical – professional organizations, social organizations, social – professional organizations, social funds, charities currently operating in Vietnam;
d) Overseas representative offices of any entity specified at points (a), (b), and (c);
e) Diplomatic missions, consulates, overseas representative agencies of Vietnamese organization;
f) Vietnamese citizens residing in Vietnam; Vietnamese citizens residing abroad under 12 months; Vietnamese citizens working at any entity specified at points (d) and (e), together with anyone accompanying them;
g) Vietnamese citizens travelling abroad for tourism, study, illness treatment, relatives visit;
h) Foreigners permitted to reside in Vietnam for 12 months or longer. Foreigners travelling, studying, undergoing treatment in Vietnam, or working at diplomatic missions, consulates, representative agencies of foreign organization in Vietnam, representative offices of foreign organization in Vietnam, are all considered Vietnamese residents irrespective of their residence time;
i) Vietnam’s branches of foreign financial institutions, foreign parties present in Vietnam in any forms, partaking in investment projects as specified in the laws on investment, executive offices of any foreign investors in Vietnam.
