Decision No. 07/2016/QĐ-TTg On Exempting Personal Income Tax for Vietnamese Individuals Working at Representative Offices of International Organizations Belonging to the United Nations System in Vietnam

Pursuant to …;

VON GRANTING EXEMPTION FROM PERSONAL INCOME TAX FOR INDIVIDUALS WHO ARE VIETNAMESE NATIONALS WORKING AT THE REPRESENTATIVE OFFICE OF AN INTERNATIONAL ORGANIZATION WHO IS A Vstrict N |||VIETNAMESE NATIONAL WORKING AT THE REPRESENTATIVE OFFICE OF AN INTERNATIONAL ORGANIZATIONUNDER THE UNITED NATIONS SYSTEM IN VIETNAM LBASED ON THE LAW ON PERSONAL INCOME TAX dated November 21, 2007; THE AMENDMENT TO THE LAW ON PERSONAL INCOME TAX dated November 22, 2012; Vstrict N |||am

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Căn cứ Luật T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP dated September 19thJune 2024;2015;

BASED ON DECREE NO. 65/2013/ND-CP dated June 27, 2013 providing detailed regulations on certain provisions of the Law on Personal Income Tax and the Law Amending and Supplementing Certain Provisions of the Law on Personal Income Tax;June 2024; BASED ON DECREE NO. 12/2015/ND-CP dated February 12, 2015 of the Government guiding the implementation of the Law Amending and Supplementing Certain Provisions of the Laws on Taxation and Amending Certain Decrees on Tax;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPPursuant to the Law on Public Investment dated November 29, 2024;No. AT THE SUGGESTION OF THE MINISTER OF FINANCE, THE GOVERNMENT ISSUES THIS DECISION ON GRANTING EXEMPTION FROM PERSONAL INCOME TAX FOR INDIVIDUALS WHO ARE VIETNAMESE NATIONALS WORKING AT THE REPRESENTATIVE OFFICE OF AN INTERNATIONAL ORGANIZATION UNDER THE UNITED NATIONS SYSTEM IN VIETNAM.âArticle 1. This Decision stipulates the granting of exemption from personal income tax for individuals who are Vietnamese nationals working at the representative office of an international organization under the United Nations system in Vietnam.

Pursuant to the Law Amending and Supplementing Article 6 and Appendix 4 on the List of Industries and Trades Subject to Investment and Business Conditions dated January 22,, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPArticle 2. This Decision applies to individuals who are Vietnamese nationals recruited under a contract to work at the representative office of an international organization under the United Nations system in Vietnam.June 2024;Article 3. This Decision does not apply to individuals who are Vietnamese nationals recruited and working on an hourly basis at the representative office of an international organization under the United Nations system in Vietnam.June 2024;Pursuant to Article 5 of Decree No. 123/2015/NĐ-CP dated November 15, 2015 issued by the Government on the implementation of the National Program for Household Registration and Statistics for the period 2017-2024;

Article 4. Conditions for Exemption1Individuals granted exemption from personal income tax must meet the following conditions:No. AT THE SUGGESTION OF THE MINISTER OF FINANCE, THE GOVERNMENT ISSUES THIS DECISION ON GRANTING EXEMPTION FROM PERSONAL INCOME TAX FOR INDIVIDUALS WHO ARE VIETNAMESE NATIONALS WORKING AT THE REPRESENTATIVE OFFICE OF AN INTERNATIONAL ORGANIZATION UNDER THE UNITED NATIONS SYSTEM IN VIETNAM.â1. Hold Vietnamese nationality., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP2. Be an employee of the representative office of an international organization under the United Nations system in Vietnam, confirmed by the authorized representative of the international organization's representative office according to the list submitted to the tax authority.

Article 5. Exempted Income1The exempted income of individuals specified in Clause 2, Article 1 of this Decision is income from wages and salaries paid by the representative office of an international organization under the United Nations system in Vietnam. 12 2. The Ministry of Foreign Affairs shall be responsible for updating and providing the tax authority with a list of representative offices of international organizations under the United Nations system in Vietnam., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. 3. The Ministry of Finance shall guide the implementation of this Decision., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. 4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees directly under the Central Government shall be responsible for implementing this Decision./.

At the request of the Minister of Finance, the Government issues this Decision on exempting individual income tax for Vietnamese individuals working at representative offices of international organizations under the United Nations system in Vietnam."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

concerning the determination of restricted areas,ớArticle 1. This Decision stipulates the exemption of individual income tax for Vietnamese individuals working at representative offices of international organizations under the United Nations system in Vietnam. lArticle 2. This Decision applies to Vietnamese individuals hired under contracts to work at representative offices of international organizations under the United Nations system in Vietnam., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Article 3. This Decision does not apply to Vietnamese individuals hired and working on an hourly basis at representative offices of international organizations under the United Nations system in Vietnam.

Article 1. Scope and Applicability

Article 2. Conditions for Exemption

Individuals eligible for tax exemption must meet the following conditions:

1. Hold Vietnamese citizenship.

2. Be employees of representative offices of international organizations under the United Nations system in Vietnam, confirmed by the authorized representatives of these organizations according to lists submitted to tax authorities.

Article 3. Tax-exempt Income

The tax-exempt income of individuals specified in Clause 2, Article 1 of this Decision is salary and wages paid by representative offices of international organizations under the United Nations system in Vietnam.

2. The Ministry of Foreign Affairs is responsible for updating and providing to tax authorities the list of representative offices of international organizations under the United Nations system in Vietnam.

3. The Ministry of Finance shall provide guidance on implementing this Decision.

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

Article 4. Implementation provisions

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

2. The Ministry of Foreign Affairs shall be responsible for updating and providing the tax authority with a list of representative offices of international organizations under the United Nations system in Vietnam.

3. The Ministry of Finance shall guide the implementation of this Decision.

4. The ministers, heads of ministerial-level agencies, heads of government agencies, and chairpersons of provincial people's committees directly under the central government shall be responsible for enforcing this Decision./.