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Personal income tax exemption for Vietnamese working for UN in VN

VGP – The Ministry of Finance has issued Circular No. 97/2016/TT-BTC guiding the procedures about personal income tax exemption for Vietnamese working in representative offices of international organizations of the United Nations (UN) in Viet Nam.

August 18, 2016 10:50 AM GMT+7

Illustration photo

For Vietnamese who are working in Viet Nam representative offices of international organizations of the UN, the file for personal income tax exemption should include: The Public function of the representative body of the UN international organization in Viet Nam, together with a list of the staff in Viet Nam who are exempt from personal income tax and copy of labor contracts.

In case of a change in staff recruitment or termination of a labor contract, the exempt records will include: The Public function of the representative body of the UN international organization in Viet Nam, together with a list of the staff in Viet Nam who are exempt from personal income tax and copy of labor contracts.

By Thuy Dung