A DECISION.

As for the exemption from personal income tax on foreign experts carrying out the program,

The foreign government aid project in Vietnam.

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The Base Law Base. I'm The government of June 19, 2015;

Income Tax Law Base c Ah! by November 21, 2007; Law amended to add a s Stain. The article of the Personal Income Tax Law November 22, 2012;

The Rules of the Law, the amendment. Okay. u of the Tax Laws of November 26, 20 1 4;

Base of Protocol 65 /2013/ND-CP June 27, 20 1 3 of the Government Rules i Some go. Okay. u of the Income Tax Law c Ah! And the law is correct. socket i, b socket Add a Stain. The article of the Personal Income Tax Act;

Base of Decree Stain. 12 /2015/NĐ-CP February 12, 2015 of the Government rules out the implementation of the Amendment Law. socket i, plugin Add a Stain. the terms of the Tax Law and the amendment, which adds some of the provisions of the Tax Decree;

The base of the decree. Number 1 2/20 1 2/ND-CP on March 1, 2012 of the Government on registration and management Why? the activities of NGOs. - The foreign government in Vietnam;

Base of Protocol 93 /2009/NĐ-CP October 22, 2009 I'm The government enacted the rules of governance. Why? And use the ph aid. i the foreign government;

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

The Prime Minister issued a decision on you. Yes. n personal income tax on foreign experts who carry out activities of the program, the aid project, and the project. non-government It ' s a foreign country in Vietnam.

What? 1. Range, subject applicable

1. This decision provides for the exemption of personal income tax on foreign experts directly carrying out the activities of the program, the foreign government aid project in Vietnam.

2. This decision applies to foreign experts selected to directly implement the activities of the program, the foreign government aid project, on the basis of unity between the foreign non-governmental organization and the project ' s governing body, the United States. In Vietnam, the project was approved by law on management and the use of foreign non-governmental aid.

What? 2. Tax Free Conditions

The foreign expert exempt from the individual income tax must ensure the following conditions:

1. There is foreign nationality.

2. There is a contract signed between foreign experts with foreign non-governmental organizations or with the project 's governing body or with the owner of Vietnam' s foreign government aid directly carrying out the activities of the program, the NGO ' s aid project. The foreign government under the program document, the project was approved by the authority to approve and the provision of the transaction (TOR) to the foreign expert attached to the contract.

The individual contract between foreign experts with the foreign non-governmental organization added to the confirmation of Vietnam ' s non-governmental aid policy on foreign experts directly carrying out the activities of the program, the non-governmental aid project. The foreign government under the program document, the project was approved by the authority.

What? 3. Tax-free income

The tax-free income of foreign experts stipulated in Clause 2 This Decision is direct income of the activities of the program, the foreign government aid project.

What? 4. Terms of execution

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

2. The Ministry of Finance directed this decision.

3. 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.