• An Giang
  • Binh Duong
  • Binh Phuoc
  • Binh Thuan
  • Binh Dinh
  • Bac Lieu
  • Bac Giang
  • Bac Kan
  • Bac Ninh
  • Ben Tre
  • Cao Bang
  • Ca Mau
  • Can Tho
  • Dien Bien
  • Da Nang
  • Da Lat
  • Dak Lak
  • Dak Nong
  • Dong Nai
  • Dong Thap
  • Gia Lai
  • Ha Noi
  • Ho Chi Minh
  • Ha Giang
  • Ha Nam
  • Ha Tinh
  • Hoa Binh
  • Hung Yen
  • Hai Duong
  • Hai Phong
  • Hau Giang
  • Khanh Hoa
  • Kien Giang
  • Kon Tum
  • Lai Chau
  • Long An
  • Lao Cai
  • Lam Dong
  • Lang Son
  • Nam Dinh
  • Nghe An
  • Ninh Binh
  • Ninh Thuan
  • Phu Tho
  • Phu Yen
  • Quang Binh
  • Quang Nam
  • Quang Ngai
  • Quang Ninh
  • Quang Tri
  • Soc Trang
  • Son La
  • Thanh Hoa
  • Thai Binh
  • Thai Nguyen
  • Thua Thien Hue
  • Tien Giang
  • Tra Vinh
  • Tuyen Quang
  • Tay Ninh
  • Vinh Long
  • Vinh Phuc
  • Vung Tau
  • Yen Bai

Foreign experts exempted from income tax

VNGOP – Under Ordinance 55/2007/TT-BTC promulgated by the Ministry of Finance on May 29, foreign experts receiving salary from fulfilling non-governmental programs and projects in Vietnam will be exempted from individual income tax.

June 06, 2007 7:07 AM GMT+7

The beneficiaries are foreigners employed to work in Vietnam under the agreements between the foreign non-governmental organizations and Vietnamese project governing bodies. These people must directly engage in activities within the NGO-funded projects/programs approved by the Vietnamese governing bodies in line with current regulations on managing and using NGO funds and the Terms of Reference (TOR) applied to foreign experts.

Other entities, including foreign individuals working in representative offices, project offices or functioning as project consultants, are not covered by the Ordinance.

The tax exemption files include a written request for individual income tax exemption from the NGO, a confirmation by the competent body in charge of approving the projects/programs, and other related documents.

The tax agencies will license a certificate on individual income tax exemption to foreign experts.

By Phương Uyên