This circular guides the collection of individual income tax for Vietnamese workers employed by organizations of the United Nations, requiring them to declare and pay taxes on their income from January 1, 2002 onwards. Taxes arising before that period, from July 1, 1997 to December 31, 2001, will be separately considered for resolution.
Scope of application
Vietnamese workers employed by organizations of the United Nations
Key points
- Vietnamese workers employed in organizations of the United Nations must declare and pay individual income tax on their income from January 1, 2002 onwards.
- Individual income taxes arising from July 1, 1997 to December 31, 2001 that are paid by the United Nations pursuant to an agreement will be separately considered for resolution by the Ministry of Finance in coordination with the Ministry of Foreign Affairs.
- Provincial Tax Departments must inspect and require Vietnamese workers employed at international organizations of the United Nations located within their jurisdiction to declare and pay individual income tax.
- Individual income taxes of Vietnamese citizens working in organizations of the United Nations must be paid according to current legal provisions.
- The inspection and requirement for workers to declare and pay individual income tax begins on January 1, 2002.
🌐 Social impact of this document
- Increase state budget revenue from taxing Vietnamese citizens working at international organizations of the United Nations.
- Ensure compliance with tax laws by Vietnamese workers employed in international organizations.
- It may cause difficulties for some workers due to the requirement to declare and pay individual income tax.
❓ Frequently asked questions
Do Vietnamese workers employed by organizations of the United Nations have to pay individual income tax?
Yes, Vietnamese workers employed in organizations of the United Nations must declare and pay individual income tax on their income from January 1, 2002 onwards.
How are taxes arising before July 1, 1997 handled?
This circular does not address taxes arising before July 1, 1997.
How are individual income taxes from July 1, 1997 to December 31, 2001 handled?
The Ministry of Finance will coordinate with the Ministry of Foreign Affairs to separately consider and resolve these taxes.
What is the responsibility of the Tax Department in this matter?
Provincial Tax Departments must inspect and require Vietnamese workers employed at international organizations of the United Nations located within their jurisdiction to declare and pay individual income tax.
When does declaration and payment of taxes begin?
It begins on January 1, 2002.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 2748 TC/TCT DATED MARCH 22, 2002
REGARDING INCOME TAX FOR VIETNAMESE WORKERS AT ORGANIZATIONS BELONGING TO THE UNITED NATIONS
SUBJECT: VIETNAMESE CITIZENS WORKING IN ORGANIZATIONS OF THE UNITED NATIONS MUST PAY INCOME TAX ACCORDING TO CURRENT LEGISLATION ON HIGH-INCOME PERSONAL INCOME TAX (HEREINAFTER REFERRED TO AS INCOME TAX)
Respected: Provincial Tax Departments Chapter
Pursuant to the directive of the Prime Minister in Government Office Circular No. 631/VPCP-KTTH dated February 5, 2002 regarding income tax payment for high-income individuals working at organizations belonging to the United Nations, point 1 states: "Vietnamese citizens working in organizations of the United Nations must pay full income tax according to current regulations on high-income personal income tax (hereinafter referred to as income tax)."
To strictly implement the Ordinance on High-Income Personal Income Tax, each provincial tax department is responsible for inspecting and requiring Vietnamese workers employed by international organizations under the United Nations within their jurisdiction to declare and pay income tax on income generated from January 1, 2002 onwards and immediately remit it to the State Budget.
For income tax arising from July 1, 1997 to December 31, 2001, which was agreed by the United Nations to be paid on behalf of workers, the Ministry of Finance will coordinate with the Ministry of Foreign Affairs to examine and handle separately.
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