CIRCULAR detailed rules and regulations guiding foreign experts made the programs, ODA projects attached to decision No 119/2009/QD-TTg dated October 1, 2009 of the Prime Minister pursuant to Decree 131/2006/ND-CP dated 9 November 2006 from the Government about issuing regulations and use of the support resource development (ODA);
Pursuant to Decree No. 116/2008/ND-CP on November 14, 2008 Government's functions, tasks, powers and organizational structure of the Ministry of planning and investment;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 119/2009/QD-TTg dated October 1, 2009 by the Prime Minister on the regulation of foreign experts made the programs, ODA projects;
The Ministry of planning and investment and the Ministry of finance detailed rules and regulations guiding foreign experts made the programs, ODA projects attached to decision No 119/2009/QD-TTg dated October 1, 2009 by the Prime Minister as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular apply to the programs, projects funded by the official development assistance (ODA) in line with the provisions of paragraph 1 and Paragraph 2, article 1 Regulation on management and use of official development assistance resources attached to the Decree 131/2006/ND-CP dated 9 November 2006 from the Government.
Article 2. The object that applies to this circular apply to foreign experts (hereinafter referred to as the experts) are specified in clause 5, article 3 of the regulation of foreign experts made the programs, ODA projects attached to decision No 119/2009/QD-TTg on October 1st, 2009 by Prime (hereinafter referred to as the Statute) and only applies to the experts that their contract is in effect from November 20, 2009.
Chapter II CONFIRMS and Specialist MANAGEMENT 3. Confirmed expert 1. Confirmation specialist: based on the range of adjustments specified in article 1 object and apply the provisions of article 2 of this circular, within 30 working days from when the contract specialist force, project Owners submit governing body, suggested the confirmation of experts attached to the profile consists of the following documents :-A commitment to non-nationals of Vietnam experts.
-A copy of passport (with proof) of the professionals and family members professionals, including Vietnam entry visa page (if available) and page immigration stamp of Immigration Administration.
-The original or a copy (certificate available) the following documents: (i) decided to approve the results for the consulting services (individual or team); (ii) the tender documents have been approved by the authorized (includes partial list of consulting).
-Vietnam-party approval and foreign Parties in case there are changes and additions compared to the list of professionals, advice in the tender documents have been approved by the authority.
-A copy of the contract of the consultant experts (individual or team) signed with the contractor, the authorized agency or foreign Party Vietnam Side.
2. confirmation procedure experts: a) within 15 working days from receipt of valid records of enough project, the Governing Body confirmed the expert form No. 1 attached to this circular (have stamped) and send the original to the 8th project.
b) during the period not yet certified expert in the case, a contract specialist with the project or with the contractor (company) that the project Owner or the contractor (company) are responsible for informing local tax agency headquarters of professionals subject to the personal income tax exemption when there arises the duty tax.
3. within 30 days before the end of time experts working in Vietnam, the project Owners have a responsibility to report the governing body, local tax agencies, customs Bureau, the provincial public security organs, the central city where the headquarters of the owner of the project.
Article 4. Procedures, records of the personal income tax exemption and the time limit for settling the tax agency: 1. The case of professionals contracting with project Owners or with the contractor (company) that the project Owner or the contractor (company) to send records suggest personal income tax exemption for professionals to local tax agency headquarters. Profile includes:-dispatch proposed by the project Owner or of the contractor (company) proposed personal income tax exemption for professionals.
-Confirmation of the governing body about the experts meet eligible incentives and exemptions under the model No. 1 attached to this circular.
-The documentation relating to the income tax exemption of experts (contracts, vouchers to pay for income, ...).
2. Within 15 working days of receipt of a valid application as specified in point 1 above, the tax agency issued confirming the personal income tax exemption for professionals according to the model No. 2 attached to this circular.
Article 5. Customs procedures customs procedures for the temporary import, re-export, transfer, destroy, import and export of luggage, vehicles of foreign experts made under current rules.
Article 6. Reporting, testing, monitoring the implementation of the regulation 1. At the latest 15 days after the end of the reporting period (6 months and even years), the project Owners have a responsibility to send a governing body reports on the management and use of experts.
2. At the latest 20 days after the end of the year, the governing body is responsible for sending the Ministry of planning and investment in the joint report on the situation of management and use of experts.
3. Ministry of planning and investment has responsibility for testing, monitoring and General synthesis of the implementation of the regulation, the Prime reports before 31 January of each year.
Chapter III the TERMS of the IMPLEMENTATION of article 7. Effective enforcement of this circular are enforceable after 45 days from the date of signing and replaces circular 02/2000/TT-BKH December 01, 2000 implementation guides legal experts abroad issued together with decision No. 211/1998/QD-TTg dated 31 October 1998 by the Prime , Circular No. 52/2000/TT-BTC dated 5 July 2000 to guide the implementation of tax exemption of fees for foreign experts make the programs and projects using official development assistance sources (ODA), circular No. 01/2001/TT-2 on 09 February 2001 customs Guide for gadgets the baggage, import and export, transportation of foreign experts stipulated in decision No. 214/1998/QD-TTg dated 31 October 1998 by the Prime Minister.
In the process, if there are obstacles, the proposal reflects on Minister of planning and investment and the Ministry of finance to guide timely./.