Decision No. 211/1998/QĐ-TTg on the issuance of the Rules for foreign experts implementing ODA programs and projects in Vietnam.

Article 1.This Decision promulgates the Rules for foreign experts implementing ODA programs and projects in Vietnam (hereinafter referred to as the Rules for foreign experts).

Article 2. This Decision shall take effect fifteen days from the date of signature. Previous regulations contrary to the Rules issued with this Decision are hereby abolished.

Article 3. The Ministry of Planning and Investment is responsible for leading and coordinating with relevant ministries and sectors to guide and supervise the implementation of the Rules for foreign experts issued with this Decision.

Article 4. Ministers of ministries, heads of agencies at ministerial level, directly affiliated government agencies, Chairmen of People's Committees of provinces and centrally governed cities, and related entities are responsible for enforcing this Decision.

Article 1. Scope of Application

2. The scope of application of the Rules for foreign experts includes ODA programs and projects, including:

a. ODA programs and projects funded by foreign governments;

b. ODA programs and projects funded by non-United Nations international and regional organizations;

c. ODA programs and projects funded by intergovernmental organizations outside the United Nations system;

d. ODA programs and projects funded by organizations within the United Nations system;

e. ODA programs and projects co-funded by foreign parties.

3. Other subjects, including diplomatic personnel, are not within the scope of application of these Rules.

All foreign experts and their relatives, regardless of nationality, when entering Vietnam to implement ODA programs and projects, shall be treated equally by the Vietnamese State:

Article 2. 1. Treat all experts of different nationalities equally.

2. Protect the lawful property of experts while working in Vietnam.

In addition to the benefits stipulated in these Rules and other lawful benefits under Vietnamese law, experts and their relatives must fulfill all obligations set forth in these Rules and in Vietnamese legal documents.

Article 3. Competent authorities of both the Vietnamese side and the foreign side must closely cooperate in managing and utilizing experts and ensuring the lawful rights and obligations of experts and their relatives during the execution of tasks in Vietnam.

Article 4. Certain terms used in these Rules are understood as follows:

Article 5. Definitions

1. ODA programs and projects refer to activities organized and implemented jointly between the foreign side and the Vietnamese side using official development assistance (ODA) funds.

2. The foreign side includes foreign governments, international organizations, and intergovernmental organizations engaged in funding ODA programs and projects in Vietnam.

3. The Vietnamese side includes competent Vietnamese authorities responsible for state functions of managing, directing, and implementing ODA programs and projects in Vietnam.

4. Parties include the Vietnamese side, the foreign side, and experts.

5. The sponsor is the foreign side that provides funding for ODA programs and projects in Vietnam.

6. Foreign experts implementing ODA programs and projects (hereinafter referred to as experts) are individuals with foreign citizenship dispatched to Vietnam by the foreign side to study, design, review, or implement ODA programs and projects according to provisions or agreements in international treaties on ODA signed between the Vietnamese side and the foreign side, or designated and invited or hired by the Vietnamese side to implement ODA programs and projects in Vietnam.

7. Relatives are spouses, minor children of experts, or persons whom experts are required to support according to Vietnamese law living together as a household.

8. The competent authority of ODA programs and projects (hereinafter referred to as the project authority) are ministries, agencies at ministerial level, government agencies, provincial people's committees, and centrally governed city people's committees assigned by the Government of the Socialist Republic of Vietnam to directly manage ODA programs and projects.

9. The implementing agency of ODA programs and projects (hereinafter referred to as the project implementing agency) is the entity responsible for implementing the program or project according to the decision of the project authority.

10. Emergency situations are urgent circumstances such as natural disasters, war, riots that may threaten the safety of life and property of experts and their relatives.

Privileges for experts:

Article 7. Exemptions for experts:

1. Exemption from import-export duties, special consumption taxes (if any), and stamp duty:

a. Experts and their relatives are permitted to import tax-free personal effects and luggage as specified in Decree No. 17/CP dated February 6, 1995 issued by the Government setting standards for tax-free baggage for passengers entering and exiting Vietnam at its ports (Annex I).

Experts residing in Vietnam for 183 days or more are entitled to import tax-free household items once, in quantities and types listed in Annex II (regardless of the actual number of entries and exits).

b. Experts residing in Vietnam for 183 days or more may temporarily import tax-free and exempt from stamp duty one passenger car under 12 seats and one motorcycle under 175 cm3 for personal use by the expert and his/her relatives.

c. Cars and motorcycles mentioned in Clause 7.1.b must be re-exported when the expert completes his work and leaves Vietnam with his relatives, or they must be subject to taxes according to current regulations if sold in Vietnam.

d. In cases where cars or motorcycles mentioned in Clause 7.1.b are involved in accidents, damaged beyond repair, or lost without fault of the expert and his relatives, and confirmed by the police, insurance company, and inspection authority in Vietnam where the accident occurred, the expert is permitted to import tax-free and exempt from stamp duty one additional car or motorcycle. Damaged vehicles may be re-exported or subject to taxes according to current regulations if resold in Vietnam.

e. If experts are permitted to reside in Vietnam for three years or more, starting from the fourth year, experts and their relatives have the right to temporarily import tax-free and exempt from stamp duty one additional car and one motorcycle (if needed). Previously imported cars and motorcycles benefiting from preferential treatment must be re-exported or subject to taxes according to current regulations if resold in Vietnam.

f. Cars and motorcycles mentioned in Clauses 7.1.c, 7.1.d, and 7.1.e, if resold to other experts or relatives covered by this Regulation or to other beneficiaries of exemption benefits according to current regulations, shall still enjoy the exemption benefits as previously stipulated.

2. Exemption from income tax: During their term of service in Vietnam, experts and their relatives are exempt from income tax on their salaries and other income derived from implementing ODA programs and projects in Vietnam.

3. Legitimate assets of experts and their relatives in Vietnam are exempt from confiscation, requisition, or seizure. The transfer of these assets back to their home countries and their sale on Vietnamese territory must be carried out in accordance with Vietnamese law.

4. Other exemptions:

During their stay in Vietnam, experts and their relatives are:

a. Exempt from personal contributions for public interest, national security, and defense of the Vietnamese State.

b. Exempt from professional registration and licensing.

Article 8. Responsibilities of the Parties:

1. Responsibilities of the Vietnamese Party:

a. Project implementation agency:

Prepare a list of tasks in the project requiring experts; determine the positions, responsibilities of experts for each project, and request the foreign Party to provide them.

Fulfill the obligations of the Vietnamese side as stipulated in international treaties to which the Vietnamese Party is a party or has signed.

Support the implementation of legitimate rights and obligations of experts and their relatives during their stay in Vietnam.

Coordinate with the project management agency and the foreign Party to manage and evaluate experts during the project implementation process, ensuring compliance with the obligations and responsibilities stated in the contract for using experts.

Recommend measures to the project management agency and the foreign Party in cases where the work or status of experts and their relatives does not conform to the agreements or commitments in the expert usage contract or international treaties to which the Vietnamese Party is a party or has signed.

Support experts and coordinate with the Project Management Agency and the Foreign Party to resolve issues related to experts and their relatives during their stay in Vietnam or as specified in point c, Clause 4, Article 6 above (if applicable).

b. The Project Management Agency:

Directs project implementation agencies in effectively managing and utilizing experts.

Confirm cases where experts sell movable assets temporarily imported with preferential treatment but not re-exported as stipulated in Clause 1, Article 7, and have completed their tax obligations according to Vietnamese law.

Confirm legitimate assets and income of experts and their relatives when transferring back to their home country or selling in Vietnam, and have completed their tax obligations (if applicable) according to Vietnamese law.

Coordinate with the Ministry of Planning and Investment and relevant authorities on both sides to ensure the lawful rights and obligations of experts and their relatives during their stay in Vietnam.

Study recommendations from project implementation agencies as specified in Section 8.1.b and coordinate with the Foreign Party to make decisions on handling.

Together with the Ministry of Public Security and the Ministry of Foreign Affairs or other competent Vietnamese authorities, handle matters related to experts and their relatives in emergency situations or other cases as specified in Clause 1 and Clause 4, Article 6 above (if applicable).

c. The Ministry of Planning and Investment:

Confirm ODA programs, projects, and activities using experts at the request of relevant parties.

Coordinate with Vietnamese and foreign agencies to implement management and evaluation systems for experts during program and project execution.

2. Responsibilities of the Foreign Party

a. Select, appoint, or hire experts based on the requirements of the Vietnamese Party.

b. Provide necessary information to the Vietnamese Party for assessing candidate experts.

c. Provide expert usage contracts to the Vietnamese Party for monitoring and management.

d. Coordinate with the Vietnamese Party to resolve issues related to experts and their relatives during their stay in Vietnam or as specified in Clause 1 and Clause 4, Article 6 above (if applicable).

3. Responsibilities of Experts and Their Relatives

a. During their stay or work in Vietnam, experts and their relatives must follow the guidance and management of Vietnamese competent authorities, respect, and comply with Vietnamese laws.

b. Fulfill all obligations under signed contracts between the parties.

c. Apart from agreed or stipulated tasks or activities in signed documents between the parties, experts may not engage in any profession for profit purposes in Vietnam unless otherwise provided in international treaties to which the Vietnamese Government is a party or signatory.

Article 9. Organizations and individuals violating provisions of this Regulation and other violations of law shall be subject to disciplinary action, administrative penalties, or criminal prosecution, and if damage is caused, compensation shall be made according to Vietnamese law./.