Annotated Bibliography: Vietnam Aged Care Training Program

This annotated bibliography addresses the establishment of an Australian VET provider branch in Vietnam, focusing on training for aged care workers. It analyzes three articles: one from Austrade.gov.au on healthcare opportunities in Vietnam, including aged care and relevant laws; another from PwC on corporate tax compliance in Vietnam and its implications for foreign investors and healthcare donations; and a third from Health Promotion International, examining the training and education of healthcare professionals and their preparedness for nutrition transition. The bibliography aims to provide a comprehensive overview of the Vietnamese healthcare landscape, relevant laws, and opportunities for Australian businesses in the aged care sector. The articles cover topics such as Vietnamese immigration, corporate tax compliance, and the role of advertising in the healthcare sector. The goal is to understand the current concerns of professionals and to see their preparedness to transition in nutrition, and the author has aimed at explaining the opportunities that are available to Australian aged acre service providers in Vietnam.

Running head: ANNOTATED BIBLIOGRAPHY
ANNOTATED BIBLIOGRAPHY
Name of Student
Name of the University
Author Note

1ANNOTATED BIBLIOGRAPHY

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Article 1: Training for Aged Care workers in Vietnam in relation to Vietnamese
immigration department and Vietnamese laws re local employee. Retrieved from:
https://www.austrade.gov.au/Australian/Export/Export-markets/Countries/Vietnam/
Industries/healthcare
According to the article, the Australian enterprises are perceived to be organizations
that are engaged in delivering high quality of services and that also follow the international
standards. Moreover Vietnam is ageing at a fast pace. The same is expected to be tripled by
2040. Moreover the ageing process in Vietnam is the fast throughout the entire world.
However according to the author, the nature of the services related to aged care are changing.
And the next generation of aged people is going to be wealthier and most probably living
alone or maybe with a partner and as a result the demand for the aged care services will
increase. Therefore there are innumerable opportunities for the Australian suppliers in
training and development related to aged care services, delivery model consultation and also
for communication technology in health care. Therefore from the article, it has been
understood that by opening VET centres in Vietnam as well, the Australian service providers
will be able to train the employees of the Vietnamese health care sectors. Moreover the same
activities is also supported by the government through access to lower income tax rate and
access to land. Therefore the author has aimed at explaining the opportunities that are
available to Australian aged acre service providers in Vietnam.
According to the article, Healthcare to Vietnam, some of the most important laws of
healthcare in Vietnam includes- a new law being adopted by the national assembly of
Vietnam on pharmacy. This law had replaced the earlier ones that was passes in 2005. This
law was passed in order to update the Legal framework of Vietnam such that it is aligned to
these international practices. This new law is passed for providing easy access to drugs,
improved services to the customers and to provide more incentives for local manufacturing of
the same. Moreover the investors belonging to foreign countries can take benefit of an

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income tax rate of 10% in place of 25%. Moreover the article also discusses about the
different standards laid down by the industry. The local manufacturers of Vietnam are
required to follow the GMP-WHO standards. Therefore good pharmacy practices are required
to be followed by the local manufacturers. In case of importing all medical devices and
therapies and functions, clinical trials are needed domestically. Moreover a quality testing is
done and arranged for the control of biological and vaccines. Therefore the main aim of the
author is to familiarise the local manufacturers and other employees with the different
industry standards and laws related to health care sector in Vietnam.
Article 2: Training for Aged Care workers in Vietnam in relation to Corporate Tax
compliance. Retrieved from: https://www.pwc.com/vn/en/publications/2019/pwc-vietnam-
pocket-tax-book-2019-en.pdf
The main aim of the article or booklet is to familiarise the readers with the taxation
regulation and different practices includes the legislative proposals that are applicable in the
country of Vietnam as of 2018. Therefore the article is aimed at providing a general guide to
the readers and where transactions are being contemplates advice needs to be sought.
Moreover the booklet discusses about a general overview of taxation, corporate income tax,
transfer pricing, tax of foreign contractors, tax related to sales, the taxes of natural resources.
Further it also includes property tax, tax related to environment protection, the import and
export duties, and the personal income tax. One of the major sectors that is supported by the
Vietnamese government is the health care sector. The donations for health care are not
considered as a non-deductible expense under the Vietnamese government. Moreover the
medical services provided under the Vietnamese government are allowed as an exemption.
The benefits that are provided in kind and also on a collective basis through health care
services are also exempted from any kind of tax. Therefore one of the major aims of the

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author was to explain the way in which the Australian companies are encouraged by the
Government of Vietnam through a number of exemptions and deductions from income tax.
Article 3: Training for Aged Care workers in Vietnam in relation to the Vietnamese
advertising agency. Retrieved from:
https://academic.oup.com/heapro/article/32/5/840/2951021
The paper discusses about professional who provide consultation and educational
services related to nutrition and therefore take into consideration the environmental, social
and health care activities. Therefore the awareness of the customers in relation to the nutrition
transition is studies in this article. The main aim of the article is to understand the current
concerns of professionals and to see their preparedness to transition in nutrition. According to
the research, the changes in the Vietnamese health were associated with the transition of
nutrition. Therefore from the paper it has been understood that it is necessary to provide for
greater educational provisions of health and that of other professionals is important such that
they can support the different policies and programs of public health. An online survey
method was used for the purpose of data collection for this article. One of the major
drawback is that there is lack of proper sampling frames. Therefore the author has aimed at
explaining the way the training and education of the professional scan help in improving the
health care services and the same will be applicable to aged care services centres.

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References
Austrade.gov.au (2020). Healthcare - Vietnam - For Australian exporters - Austrade. [online]
Austrade.gov.au. Available at: https://www.austrade.gov.au/Australian/Export/Export-
markets/Countries/Vietnam/Industries/healthcare [Accessed 17 Feb. 2020].
Pham, T.H.Q., Worsley, A., Lawrence, M. and Marshall, B., 2017. Awareness of nutrition
problems among Vietnamese health and education professionals. Health promotion
international, 32(5), pp.840-849.
scholar.google.com (2020). [online] Available at: https://scholar.google.com/scholar?
hl=en&as_sdt=0%2C5&q=+https%3A%2F%2Fwww.pwc.com%2Fvn%2Fen
%2Fpublications%2F2019%2Fpwc-vietnam-pocket-tax-book-2019-en.pdf&btnG= [Accessed
17 Feb. 2020].