Exemption from personal income tax for experts of the United Nations and foreign NGOs.

Source: Internet

According to Circular 96, the record of personal income tax exemption for foreign experts employed in implemention of programs and projects of non-governmental aid organizations in Vietnam include: Confirmation of foreign specialists and requests for personal income tax exemption of agency owners or non-governmental aid agencies for foreign direct income from the implementation of programs and projects of foreign NGOs in Vietnam of foreign specialists; Copy of the decision approving the program and projects of non-governmental aid organizations in Vietnam; Copy of documents approving programs and projects by competent agencies in Vietnam; Copies of contracts signed between foreign specialists with non-governmental Organizations abroad or with the managing agency or with foreign NGOs.

Within 30 days of the foreign expert’s contract becoming valid, the governing body or the non-governmental aid abroad will provide exempt records to the Tax office.

Additionally, within 15 working days from the date of receipt of complete dossiers, the Tax office will issue a Confirmation of the personal income tax exemption for income from the implementation of programs and projects and non-governmental aid abroad.

For individuals who are working in Vietnam representative offices of international organizations of the UN in Vietnam, the file for personal income tax exemption should include: The Public function of the representative body of the UN international organization in Vietnam, together with a List of the staff in Vietnam who are exempt from personal income tax; Copies of Labour Contracts.

In case of a change in staff recruitment or termination of a Labour contract, the exempt records will include: The Public function of the representative body of the UN international organization in Vietnam, together with a List of the staff in Vietnam who are exempt from personal income tax; Copies of Labour Contracts.

Agency representatives of international organizations of the UN in Vietnam will provide tax exemption records to the State Protocol Department - Ministry of Foreign Affairs. This unit will be responsible for inspection, certification and providing the list of staff exempt from personal income tax or changing of the Vietnam Staff List of those exempt from personal income tax to the Tax Departments of provinces and cities under central office where the representations of international organizations of the UN in Vietnam to complete the procedures for tax exemption, within 5 working days from the date of receipt of complete tax dossiers.

The provisions in the 2 Circulars will be valided from 15 August 2016.