JOINT CIRCULAR No. 12/2010/TTLT-BKHĐT-BTC detailing and guiding the implementation of the Regulation on Foreign Experts Implementing Official Development Assistance Programs and Projects issued together with Decision No. 119/2009/QĐ-TTg dated October 1, 2009 of the Prime Minister.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular applies to programs and projects funded by official development assistance (ODA) sources in accordance with Clause 1 and Clause 2, Article 1 of the Management and Utilization Regulations for Official Development Assistance issued pursuant to Decree No. 131/2006/NĐ-CP dated November 9, 2006 of the Government.

Article 2. Applicability

This Circular applies to foreign experts (hereinafter referred to as "Experts") as defined in Clause 5, Article 3 of the Implementation Rules for Foreign Experts Implementing Official Development Assistance Programs and Projects issued pursuant to Decision No. 119/2009/QĐ-TTg dated October 1, 2009 of the Prime Minister (hereinafter referred to as the "Regulations"), and only applies to experts whose contracts become effective from November 20, 2009.

Chapter II

CONFIRMATION AND MANAGEMENT OF EXPERTS

Article 3. Confirmation of Experts

1. Documents for Expert Confirmation:

Based on the scope of regulation stipulated in Article 1 and the objects of application stipulated in Article 2 of this Circular, within thirty working days from the date the expert's contract becomes effective, the Project Owner shall submit a letter to the Managing Authority requesting confirmation of the expert along with the following documents:

- A commitment statement from the expert confirming that they do not hold Vietnamese citizenship.

- A certified copy of the expert’s passport (including the page with the entry visa stamp and the exit/re-entry stamp of the immigration authority) and those of family members.

- Original or certified copies of the following documents: (i) Decision approving the tender results for consultancy services (individual or group of experts); (ii) Tender documents approved by the competent authority (including the consultant list).

- Approval letters from both the Vietnamese and foreign parties in cases where there have been changes or additions to the list of experts and consultants compared to the tender documents already approved by the competent authority.

- A certified copy of the consultancy contract signed between the expert (individual or group of experts) and the contractor, the competent authority of the Vietnamese party, or the foreign party.

2. Procedures for Confirming Experts:

a) Within fifteen working days from the receipt of complete and valid documents from the Project Owner, the Managing Authority shall confirm the expert according to Model No. 1 attached to this Circular (with a matching stamp) and send eight original copies to the Project Owner.

b) During the period before the expert receives confirmation, depending on whether the expert has signed a contract with the Project Owner or with the contractor (company), the Project Owner or the contractor (company) shall be responsible for notifying the local tax authority where their headquarters are located about the experts who are eligible for exemption from personal income tax when such obligations arise.

3. Thirty days prior to the end of the expert's working period in Vietnam, the Project Owner shall report to the Managing Authority, the local tax authority, the Customs Department, and the provincial or centrally-administered city Public Security Office where the Project Owner's headquarters are located.

Article 4. Procedures, documents for exemption from Personal Income Tax and the processing time limit of tax authorities:

1. Depending on the case where the Expert signs a contract with the Project Owner or with the contractor (company), the Project Owner or the contractor (company) shall submit the application documents for exemption from Personal Income Tax for the Expert to the local tax authority where their headquarters are located. The documents include:

- A letter requesting exemption from Personal Income Tax for the Expert from the Project Owner or the contractor (company).

- Confirmation from the Managing Authority that the Expert meets the conditions for benefits and exemptions according to Model No. 1 attached to this Circular.

- Relevant documents related to the income exempted for the Expert (contracts, payment receipts, etc.).

2. Within fifteen working days from the date of receiving complete and valid application documents as stipulated in point 1 above, the tax authority shall issue a Certificate of Exemption from Personal Income Tax for the Expert according to Model No. 2 attached to this Circular.

Article 5. Customs procedures

Customs procedures for temporary importation, re-exportation, transfer, destruction of personal effects, luggage, means of transportation of foreign experts shall be carried out in accordance with current regulations.

Article 6. Reporting, inspection, and supervision of the implementation of the Regulation

1. Not later than fifteen days after the end of the reporting period (six months and annually), the Project Owner shall be responsible for submitting a report on the management and utilization of experts to the Managing Authority.

2. Not later than twenty days after the end of the year, the Managing Authority shall be responsible for submitting a consolidated report on the management and utilization of experts to the Ministry of Planning and Investment.

3. The Ministry of Planning and Investment shall be responsible for inspecting, supervising, and consolidating the implementation of the Regulation, and reporting to the Prime Minister before January 31 each year.

Chapter III

IMPLEMENTING PROVISIONS

Article 7. Effective Date

This Circular takes effect forty-five days from the date of signature and replaces Circular No. 02/2000/TT-BKH dated January 12, 2000 guiding the implementation of the Regulation on foreign experts issued together with Decision No. 211/1998/QĐ-TTg dated October 31, 1998 of the Prime Minister, Circular No. 52/2000/TT-BTC dated June 5, 2000 guiding the implementation of tax and fee exemptions for foreign experts implementing programs and projects using official development assistance (ODA) funds, and Circular No. 01/2001/TT-TCHQ dated February 9, 2001 guiding customs procedures for personal effects, luggage, and means of transportation of foreign experts as stipulated in Decision No. 211/1998/QĐ-TTg dated October 31, 1998 of the Prime Minister.

During the implementation process, if there are any difficulties, please reflect them to the Ministry of Planning and Investment and the Ministry of Finance for timely guidance./.