Công văn 13858/BTC-TCT về việc miễn thuế thu nhập cá nhân cho người nước ngoài thực hiện chương trình, dự án ODA tại Việt Nam do Bộ Tài chính ban hành

To: Provincial – level Tax Departments

Based on directing opinions of Deputy Prime Minister Nguyen Sinh Hung in Official Letter No. 6433/VPCP-KTTH of September 16, 2009, on personal income tax exemption for foreign experts implementing ODA projects in Vietnam, the Ministry of Finance provides the following guidance:

Point 3, Article 34 of the Personal Income Tax stipulates: “Individuals having incomes eligible for tax incentives provided for in legal documents promulgated before the effective date of this Law continue enjoying those incentives.”

Pursuant to the above provision, foreigners implementing ODA programs or projects will continue enjoying personal income tax exemption under the Prime Minister’s Decision No. 211/1998/QD-TTg of October 31, 1998, promulgating the Regulation on foreign experts implementing ODA programs and projects in Vietnam, regardless of whether these individuals have been enjoying or began enjoying the incentive from January 1, 2009.

Tax exemption dossiers and procedures comply with the Ministry of Finance’s Circular No. 52/2000/TT-BTC of June 5, 2000, guiding tax and fee exemption for foreign experts implementing ODA-funded programs and projects.

The Ministry of Finance notifies the above guidance to provincial-level Tax Departments for information and compliance.

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