A DECISION.

V. Personal income tax exemption for individuals

The V. All right N It ' s working at the agency ' s representative agency.

part of the system L National flag. V. All right N -

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The T-Law Base. socket The Government of the 19th. Ah! 6 in 2015;

Income Tax Law Base c Ah! on November 21, 2007; The Amendment Law socket i, add a s Stain. It ' s a personal income tax law. Yes. n November 22, 2012;

Correct Law. socket i, add some of the c Ah! The Tax Law of 26 th Ah! 11 in 2014;

Base of Protocol 65 /2013/ND-CP June 27, 20 1 3 rules in detail Stain. It ' s a personal income tax law. Yes. n and the Law of Correction socket i, the addition of some of the provisions of the Personal Income Tax Act;

"Decree on 12 December 20". 1 5/ND-CP Day 12 February 2015 of the Government regulating the implementation of the amended Law, b. socket Add a Stain. The rules of the Tax Law and the amendment, b. socket Add a Stain. the provisions of the Decree of Tax;

At the suggestion of Minister of Finance I'm Well,

Capital. Oh. The Government issued a decision on the exemption of personal income tax on individuals who are Vietnamese. l It ' s at the agency ' s agency. socket International relations in the United Nations system in Vietnam.

What? 1. Range, subject applicable

1. This decision provides for the exemption of personal income tax on individuals who are Vietnamese working at the representative body of the international organization of the United Nations system in Vietnam.

2. This decision applies to individuals who are Vietnamese people who are employed under contract to work at the representative body of the international organization of the United Nations system in Vietnam.

3. This decision does not apply to individuals who are Vietnamese employed and working hourlong at the representative body of the international organization of the United Nations system in Vietnam.

What? 2. Tax Free Conditions

Individuals who are exempt from individual income tax must ensure the following conditions:

1. Vietnamese nationality.

2. As an employee of the representative body of the international organization of the United Nations system in Vietnam due to the jurisdiction of the representative body of the international organization confirmed by the list of tax authorities.

What? 3. Tax-free income

Individual tax-free income stipulated at paragraph 2 Article 1 This decision is income from wages, public money by the representative body of the international organization of the United Nations system in Vietnam.

What? 4. Terms of execution

1. This decision has been in effect since 1 May 2016.

2. The State Department is responsible for updating, providing the tax agency the representative body of the international organization of the United Nations system in Vietnam.

3. The Treasury Department directed this decision.

4. Ministers, peer-to-peer agencies, government ministers of the Government, Chairman of the Provincial People's Committee, the Central Committee of the Central Committee, are responsible for this decision.