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Personal income- tax exemption for individuals working at representative offices of the international organizations under the United Nations system and foreign experts in Vietnam

Since ongoing May 1, individuals who work for representative offices of the international organizations under the United Nations system and foreign experts in Vietnam will be exempted from personal income tax. 

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This is the main content of the Prime Minister’s Decisions No 06/2016/QĐ-TTg and 07/2016/QĐ-TTg dated February 22, 2016 on personal income-tax exemption for Vietnamese individuals who are working for representative offices of the international organization under the United Nations system and foreign experts in Vietnam.

There of, Vietnamese citizens recruited under labor contract to work for representative offices of the international organization under the United Nations system in Vietnam and verified by their office with the name list sent to the taxation department will be exempted from personal income tax.

Income exempted from tax includes salaries or wage paid by representative offices of the international organization under the United Nations system in Vietnam

Regarding personal income tax exemption for foreign experts running foreign non-governmental organizations (NGO) programs and projects in Vietnam, foreign experts signing labor contracts with NGOs or project management agency or the owner of foreign NGO grants in Vietnam will be exempted from tax for their direct incomes from implementation of the foreign NGO programs and projects approved by competent agencies.

                                                                                                                                                                  Nguyen Van

                                                                                                                 

                                                                                                                                               Ngoc Quyen (translated)

 

 

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