Decision No. 06/2016/QD-TTg on exemption from personal income tax for foreign experts implementing non-governmental foreign aid programs and projects in Vietnam

Pursuant to …;

Regarding the exemption of personal income tax for foreign experts implementing programs and projects funded by non-governmental organizations from foreign countries in Vietnam

foreign non-governmental organization assistance project in Vietnam

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Pursuant to the Law on Government Organization dated February 18, 2025;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."36/2016/NĐ-CP dated May 15, 2016 of the Government on medical equipment management.

Pursuant to the Law on Personal Income Tax dated November 21, 2007;June 2024; The Law Amending and Supplementing Certain Provisions of the Law on Personal Income Tax dated November 22, 2012;No. Article of the Law on Personal Income Tax dated November 22, 2012;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Tax Laws dated November 26, 2020;onu of the Taxes Laws dated November 26, 2014;

Pursuant to Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing certain provisions of the Law on Personal Income Tax and the Law Amending and Supplementing Certain Provisions of the Law on Personal Income Tax;1Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Tax Laws and Amending and Supplementing Certain Provisions of Decrees on Tax;i Decree No. 2/2012/NĐ-CP dated March 1, 2012 of the Government on registration and management of activities of non-governmental organizations from foreign countries in Vietnam;onu of the Law on Personal Income Tax;June 2024; Pursuant to Decree No. 93/2009/NĐ-CP dated October 22, 2009 of the Government promulgating the Regulation on Management and Use of Non-Governmental Foreign Aid;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. Article of the Law on Personal Income Tax;

Pursuant to DecreeNo. At the proposal of the Minister of Finance,, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPi, Law No. 42/2024/QH15 ,No. The Prime Minister issues this Decision regarding the exemption of personal income tax for foreign experts directly implementing activities of programs and projects funded by non-governmental organizations from foreign countries in Vietnam.

Pursuant to the Government Decree NUMBER 12/201Decision No. 2/2012/NĐ-CP dated March 1, 2012 of the Government on registration and management reason This Decision stipulates the exemption of personal income tax for foreign experts directly implementing activities of programs and projects funded by non-governmental organizations from foreign countries in Vietnam. 3. To promptly detect issues and inconsistencies in policies, laws, and management mechanisms concerning the Factory to propose and study amendments and supplements for appropriateness.foreign government in Vietnam;

Article 2. Conditions for Exemption"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Foreign experts eligible for the exemption of personal income tax must meet the following conditions: reason 1. Hold foreign nationality.i 2. Have a contract signed between the foreign expert and the non-governmental organization from a foreign country or with the project management agency or with the non-governmental aid provider agency of Vietnam directly implementing the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation and the terms of reference (TOR) attached to the contract.

In particular, the contract signed between the foreign expert and the non-governmental organization from a foreign country must be supplemented with confirmation from the non-governmental aid provider agency of Vietnam that the foreign expert will directly implement the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."TABLE OF FEES FOR USING NATIONAL HIGHWAYS AT THE TOLL STATION AT KM21

The Prime Minister issued the Decision on exemption from taxẽArticle 3. Exempted Income The exempted income of foreign experts as stipulated in Clause 2, Article 1 of this Decision is the income directly derived from implementing the activities of programs and projects funded by non-governmental organizations from foreign countries. foreign government in Vietnam.

Article 1. Scope and Applicability

2. The Ministry of Finance shall provide guidance on the implementation of this Decision.

3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees, and municipal People's Committees directly under the central government are responsible for enforcing this Decision./.

Article 2. Conditions for Exemption from Tax

Foreign experts exempted from personal income tax must meet the following conditions:

1. Hold foreign nationality.

2. Have a contract signed between the foreign expert and a foreign non-governmental organization or with the managing agency of the project or with the recipient of foreign non-governmental aid in Vietnam directly implementing the activities of the foreign non-governmental aid program or project according to the approved program or project documentation and the terms of reference (TOR) attached to the contract for the foreign expert.

In particular, the contract signed between the foreign expert and a foreign non-governmental organization must include confirmation from the recipient of foreign non-governmental aid in Vietnam that the foreign expert will directly implement the activities of the foreign non-governmental aid program or project according to the approved program or project documentation.

Article 3. Tax-exempt Income

The tax-exempt income of foreign experts specified in Clause 2, Article 1 of this Decision is the income directly from performing the activities of the foreign non-governmental aid program or project.

Article 4. Implementation provisions

1. This Decision shall take effect from May 1, 2016.

2. The Ministry of Finance shall provide guidance on the implementation of this Decision.

3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees directly under the Central Government are responsible for enforcing this Decision./.