Decision 6/2016/qd-Ttg Dated: About The Personal Income Tax Exemption For Foreign Experts The Programme, Non-Governmental Aid Projects Abroad In Vietnam

Original Language Title: Quyết định 06/2016/QĐ-TTg: Về việc miễn thuế thu nhập cá nhân đối với chuyên gia nước ngoài thực hiện chương trình, dự án viện trợ phi Chính phủ nước ngoài tại Việt Nam

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The decision on the personal income tax exemption for foreign experts the programme, non-governmental aid projects abroad in Vietnam _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law June 19, 2015;
Pursuant to the law on personal income tax of 21 November 2007; Additional amendment of 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 the Government 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;
Pursuant to Decree No. 12/2012/ND-CP on 1st March 2012 of the Government on the registration and management of activities of non-governmental organizations in Vietnam;
Pursuant to Decree No. 93/2009/ND-CP on May 22, 2009 the Government issued regulations and use foreign non-governmental aid;
According to the recommendation of the Minister of finance, the Prime Minister issued decision about personal income tax exemption for foreign professionals to perform the activities of the programme, non-governmental aid projects abroad in Vietnam.
Article 1. The scope, subjects of application 1. The decision rules on the personal income tax exemption for foreign specialists to direct implementation of the activities of the programme, non-governmental aid projects abroad in Vietnam.
2. This decision applies to foreign experts was recruited to direct the implementation of the activities of the programme, non-governmental aid projects abroad, on the basis agreed between the foreign non-governmental organizations and the governing body of Vietnam project prescribed in program text , the project has been approved under the provisions of the law on management and use of non-government foreign aid.
Article 2. Tax exempt conditions foreign specialists are personal income tax exemption to ensure the following conditions: 1. foreign nationals.
2. Contracts signed between foreign experts with foreign non-governmental organizations or with projects or governing body with the aid of foreign NGOs direct Vietnam's implementation of the activities of the programme, non-governmental aid projects abroad under the program documents , the project has been approved by the competent authority and the delivery terms (TOR) for foreign experts attached to contract.
Private contract signed between foreign experts with foreign non-governmental organizations complemented the confirmation of non-government AIDS home of Vietnam regarding foreign experts directly perform the activities of the programme, non-governmental aid projects abroad under the program documents , the project has been approved by the competent authority.
Article 3. Income tax free income tax of foreign experts prescribed in clause 2 article 1 this decision is direct income made in the activities of the programme, non-governmental aid projects abroad.
Article 4. Terms of implementation 1. This decision has the effect since May 1, 2016.
2. The Ministry of Finance shall guide the implementation of this decision.
3. 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.

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