Decision 15/2016/qd-Ttg Dated: About The Personal Income Tax Exemption For Individuals Who Work In Vietnam Representative Offices Of International Organizations In The Un System In Free ...

Original Language Title: Quyết định 07/2016/QĐ-TTg: Về việc miễn thuế thu nhập cá nhân đối với cá nhân là người Việt Nam làm việc tại cơ quan đại diện của tổ chức quốc tế thuộc hệ thống Liên hợp quốc tại Việt...

Read the untranslated law here: https://www.global-regulation.com/law/vietnam/2952780/quyt-nh-07-2016-q-ttg%253a-v-vic-min-thu-thu-nhp-c-nhn-i-vi-c-nhn-l-ngi-vit-nam-lm-vic-ti-c-quan-i-din-ca-t-chc-quc-t-thuc-h-thng-lin-hp-quc-ti-vit.html

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The decision on the exemption of personal income tax for individuals who work in Vietnam representative offices of international organizations in the UN system in Vietnam _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law June 19, 2015;
Pursuant to the law on personal income tax of 21 November 2007; Law on amendments and supplements to some articles of the law on personal income tax of 22 November 2012;
Pursuant to the law amending and supplementing some articles of the Act on November 26, 2014;
Pursuant to Decree No. 65/2013/ND-CP dated 27 June 2013 detailing a number of articles of the law on personal income tax and the law on amendments and supplements to some articles of the law on personal income tax;
Pursuant to Decree No. 12/2015/ND-CP dated 12 February 2015 the Government detailing the implementation of the law on amendments and supplements to some articles of the tax code and modify, supplement some articles of the Decree about taxes;
According to the recommendation of the Minister of finance, the Prime Minister issued a decision on the exemption of personal income tax for individuals who work in Vietnam representative offices of international organizations in the UN system in Vietnam.
Article 1. The scope, subjects of application 1. The decision rules on the personal income tax exemption for individuals who work in Vietnam representative offices of international organizations in the UN system in Vietnam.
2. This decision applies to individuals who are employed under a contract of Vietnam to work in the representative offices of international organizations in the UN system in Vietnam.
3. This decision does not apply to individuals who are employed and Vietnam is working by the hour in representative offices of international organizations in the UN system in Vietnam.
Article 2. Personal tax exemption conditions are exempt from personal income tax to ensure the following conditions: 1. Vietnam nationals.
2. Employees of representative offices of international organizations in the UN system in Vietnam by the competent representative of the representative offices of international organizations endorsed by the tax agency mailing list.
Article 3. Income tax free income tax of individuals specified in clause 2 1 of this decision is that the income from salaries, wages due representations of international organizations in the UN system in Vietnam.
Article 4. Terms of implementation 1. This decision has the effect since May 1, 2016.
2. Ministry of Foreign Affairs is responsible for the update, give the tax authorities a list of representative offices of international organizations in the UN system in Vietnam.
3. The Ministry of Finance shall guide the implementation of this decision.
4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this decision.