Circular No. 57/2009/TT-BTC guiding the exemption from personal income tax for Vietnamese individuals working at the representative offices of United Nations organizations in Vietnam, effective from January 1, 2009. This circular stipulates the subjects eligible for tax exemption, types of exempted income, and procedures for implementation.
Đối tượng áp dụng
Vietnamese individuals working at the representative offices of United Nations organizations in Vietnam.
Các điểm cốt lõi
- Vietnamese individuals hired under contracts to work at the representative offices of United Nations organizations in Vietnam are eligible for exemption from personal income tax.
- Exempted income includes salaries and remuneration received by employees from the representative offices of United Nations organizations.
- The representative offices of United Nations organizations in Vietnam are responsible for submitting a list of employees eligible for exemption from personal income tax to the Provincial Tax Department where the office is located.
- The tax authority shall not collect personal income tax from Vietnamese employees working at the representative offices of United Nations organizations in Vietnam based on the list of employees confirmed by the representative office.
- This circular takes effect from the date of issuance and abolishes provisions contrary to this circular.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing the burden of personal income tax for Vietnamese workers at United Nations representative offices, creating favorable conditions for them.
- Negative impact: It may cause unfairness between those working in United Nations organizations and those working in other enterprises.
❓ Câu hỏi thường gặp
Who is eligible for exemption from personal income tax?
Vietnamese individuals hired under contracts to work at the representative offices of United Nations organizations in Vietnam are eligible for exemption from personal income tax.
What income is exempted from tax?
Exempted income includes salaries and remuneration received by employees from the representative offices of United Nations organizations.
When should the list of employees be submitted?
The representative offices of United Nations organizations in Vietnam are responsible for submitting a list of employees eligible for exemption from personal income tax to the Provincial Tax Department where the office is located no later than May 30, 2009.
Which entity is responsible for the accuracy of the employee list?
The head of the representative office of United Nations organizations in Vietnam is responsible for the accuracy of the list of employees eligible for personal income tax exemption submitted to the tax authority.
When does this circular take effect?
This circular takes effect 45 days after its issuance, applying the exemption from personal income tax from January 1, 2009 onwards for employees hired under contracts and working at the representative offices of United Nations organizations in Vietnam.
Toàn văn
CIRCULAR
Guidelines on Exemption from Personal Income Tax for Vietnamese Individuals Working at Representative Offices of United Nations Organizations in Vietnam
___________________________________________
Pursuant to the Convention on the Privileges and Immunities of the United Nations adopted by the United Nations General Assembly on February 13, 1946;
Pursuant to the Law on the Ratification, Accession and Implementation of International Treaties No. 41/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing certain provisions of the Law on Tax Administration;
Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 2007 and Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Law on Personal Income Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
To implement the guidance of the Prime Minister as stated in Circular No. 7835/VPCP-KTTH dated November 14, 2008 of the Government Office regarding personal income tax for Vietnamese employees working in representative offices of the United Nations in Vietnam;
The Ministry of Finance hereby provides guidelines on the exemption from personal income tax for Vietnamese individuals hired and working at representative offices of United Nations organizations in Vietnam as follows:
Article 1. Subjects Eligible for Exemption:
Vietnamese individuals hired under contracts and working at representative offices of United Nations organizations in Vietnam (hereinafter referred to as employees) fall within the category eligible for exemption from personal income tax as prescribed in this Circular.
Other individuals hired by representative offices of United Nations organizations in Vietnam and paid hourly wages do not fall within the scope of application of this Circular.
Article 2. Income Subject to Exemption:
The income subject to exemption for employees as prescribed in this Circular includes salary and remuneration received from representative offices of United Nations organizations.
Any income received by employees from other sources not provided by United Nations organizations must be subject to tax according to current regulations.
Article 3. Documentation and Procedures for Exemption:
Representative offices of United Nations organizations in Vietnam shall be responsible for submitting a list of Vietnamese employees hired by their office and eligible for exemption from personal income tax, in accordance with the model attached to this Circular, to the Provincial or Municipal Tax Department where the office is located, no later than May 30, 2009.
In cases where there are changes in personnel due to new hires or termination of contracts, the office must submit a list of personnel changes to the tax authority no later than the last day of the month in which such changes occur.
The head of the representative office of United Nations organizations in Vietnam shall be responsible for the accuracy of the list of employees exempted from personal income tax submitted to the tax authority.
The tax authority shall refrain from collecting personal income tax from Vietnamese employees working at representative offices of United Nations organizations in Vietnam based on the list of employees confirmed by the representative office.
Article 4. Implementation:
This Circular takes effect 45 days from the date of signature, abolishing any provisions contrary to those set forth in this Circular. Personal income tax exemption applies to employees hired under contracts and working at representative offices of United Nations organizations in Vietnam from January 1, 2009 onwards. During implementation, if any issues arise, units are requested to report to the Ministry of Finance for consideration and decision.
During implementation, if any issues arise, units are requested to report to the Ministry of Finance for consideration and decision./.
DEPUTY MINISTER
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