Circular No. 96/2016/TT-BTC guides the dossier and procedures for exemption from personal income tax for foreign experts implementing non-governmental aid programs in Vietnam. This document specifies the required dossiers to be submitted and the deadlines for submission to obtain tax exemption.
Đối tượng áp dụng
Foreign experts directly implementing activities of non-governmental foreign aid programs in Vietnam
Các điểm cốt lõi
- Foreign experts enter into contracts with the Managing Agency or the Donor of non-governmental foreign aid to be exempted from personal income tax (Article 2)
- The tax exemption dossier includes confirmation from the foreign expert, a request for tax exemption, and related documents such as decisions approving the program/project, and program/project documentation approved by competent authorities in Vietnam (Article 2)
- The Managing Agency or the Donor of non-governmental foreign aid must submit the tax exemption dossier no later than the 30th day following the effective date of the foreign expert's contract (Article 2)
- The location for submitting the tax exemption dossier depends on the headquarters location of the Managing Agency or the Donor of non-governmental foreign aid (Article 2)
- The tax authority must issue a tax exemption confirmation within 15 working days from the date of receiving all necessary dossiers (Article 2)
🌐 Tác động xã hội từ văn bản này
- To assist foreign experts implementing non-governmental aid programs to be exempted from personal income tax in Vietnam
- To strengthen management and transparency in granting tax exemptions to foreign experts
- To contribute to promoting non-governmental foreign aid activities into Vietnam
❓ Câu hỏi thường gặp
What does the tax exemption dossier include?
It includes confirmation from the foreign expert, a request for tax exemption, and related documents such as decisions approving the program/project, and program/project documentation approved by competent authorities in Vietnam.
When is the deadline for submitting the tax exemption dossier?
No later than the 30th day following the effective date of the foreign expert's contract.
Where should the tax exemption dossier be submitted?
Depending on the headquarters location of the Managing Agency or the Donor of non-governmental foreign aid.
How long does it take for the tax authority to process the tax exemption dossier?
Within 15 working days from the date of receiving all necessary dossiers.
When does this circular come into effect?
Effective from August 15, 2016.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 96/2016/TT-BTC |
Hanoi, June 28, 2016 |
CIRCULAR
Guidelines on the dossier and procedures for exemption from personal income tax for foreign experts implementing non-governmental foreign aid programs and projects in Vietnam
Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 2007; The Law Amending and Supplementing Certain Articles of the Law on Personal Income Tax No. 26/2012/QH13 dated November 22, 2012 and the Government's Decrees detailing its implementation;Pursuant to Decree No. 24/2018/NĐ-CP dated February 27, 2018 of the Government on handling complaints and reports in the fields of labor, vocational education, dispatching Vietnamese workers abroad under contracts, employment, occupational safety and health;78/2006/QH11 dated November 29, 2006; The Law Amending and Supplementing Certain Articles of the Law on Management of Taxes No.i21/2012/QH13 dated November 20, 2012 and the Government's Decrees detailing its implementation;
Pursuant to the Law on Tax Administration No.Pursuant to Decree No. 24/2018/NĐ-CP dated February 27, 2018 of the Government on handling complaints and reports in the fields of labor, vocational education, dispatching Vietnamese workers abroad under contracts, employment, occupational safety and health;The Law Amending and Supplementing Certain Articles of the Laws on Taxes No.Pursuant to Decree No. 24/2018/NĐ-CP dated February 27, 2018 of the Government on handling complaints and reports in the fields of labor, vocational education, dispatching Vietnamese workers abroad under contracts, employment, occupational safety and health;71/2014/QH13 dated November 26, 2014 and Decree No. 12/2015/NĐ-CP of the Government detailing its implementation;ýPursuant to Decree No. 12/2012/NĐ-CP dated March 1, 2012 of the Government on registration and management of activities of non-governmental organizations from foreign countries in Vietnam;No.Pursuant to Decree No. 93/2009/NĐ-CP dated October 22, 2009 of the Government promulgating the Regulation on Management and Use of Non-Governmental Foreign Aid;iPursuant to Decree No. 2
5/2013/NĐ-CP dated December 23, 2013 of the Government detailing the functions, tasks, powers, and organizational structure of the Ministry of Finance;No.Pursuant to Decision No. 06/2016/QĐ-TTg dated February 22, 2016 of the Prime Minister on exemption from personal income tax for foreign experts implementing non-governmental foreign aid programs and projects in Vietnami21/2012/QH13 dated November 20, 2012 and the Government's Decrees detailing its implementation;
The Minister of Finance hereby issues guidelines on the dossier and procedures for exemption from personal income tax for foreign experts directly implementing activities of non-governmental foreign aid programs and projects in Vietnam as follows:ý1. These guidelines provide instructions on the dossier and procedures for exemption from personal income tax for foreign experts directly implementing activities of non-governmental foreign aid programs and projects in Vietnam.
2. These guidelines apply to foreign experts exempted from personal income tax according to the provisions of Decision No. 06/2016/QĐ-TTg dated February 22, 2016 of the Prime Minister on exemption from personal income tax for foreign experts implementing non-governmental foreign aid programs and projects in Vietnam.
Article 2. Dossier and Procedures for Exemption from Tax11. Dossier for Exemption from TaxonThe dossier for exemption from tax includes:
- Confirmation of the foreign expert and the request for exemption from personal income tax by the managing agency (in cases where the foreign expert signs a contract with the managing agency) or by the donor of non-governmental foreign aid (in cases where the foreign expert signs a contract with a non-governmental organization from a foreign country or with the donor of non-governmental foreign aid) regarding income from directly implementing non-governmental foreign aid programs and projects in Vietnam (according to Form No. 01/XNCG-ĐNMT issued together with this Circular);No.- Related documents:;
At the proposal of the Director General of the State Revenue Administration,
+ A copy of the decision approving the non-governmental foreign aid program and project in Vietnam.
Article 1. Scope of Regulation, Applicability
+ A copy of the program and project documentation approved by the competent authority in Vietnam.
+ A copy of the contract signed between the foreign expert and the non-governmental organization from a foreign country or with the managing agency or with the donor of non-governmental foreign aid.
2. Deadline for Submitting the Exemption Dossier
Within thirty days from the date the contract of the foreign expert becomes effective, the managing agency or the donor of non-governmental foreign aid must submit the exemption dossier to the tax authority.
3. Place for Submitting the Exemption Dossier
- In cases where the foreign expert signs a contract with the managing agency: The place for submitting the exemption dossier is the provincial or centrally administered municipal tax office where the managing agency is located.
- In cases where the foreign expert signs a contract with a non-governmental organization from a foreign country or with the donor of non-governmental foreign aid: The place for submitting the exemption dossier is the provincial or centrally administered municipal tax office where the donor of non-governmental foreign aid is located.
4. Procedure for Exemption from Tax
Within fifteen working days from the date of receipt of the complete dossier as guided by this Circular, the tax authority shall issue a confirmation of exemption from personal income tax for income from implementing non-governmental foreign aid programs and projects (according to Form No. 02/XNMT issued together with this Circular) or notify about not meeting the conditions for exemption (according to Form No. 03/TB-KMT issued together with this Circular).
5. In case there is a change in the foreign expert compared to the confirmation of the foreign expert and the request for exemption from personal income tax already submitted to the tax authority, the managing agency or the donor of non-governmental foreign aid must submit the exemption dossier according to the guidance at Clause 1 of this Article.
This Circular takes effect from August 15, 2016 and replaces Circular No. 55/2007/TT-BTC dated May 29, 2007 of the Ministry of Finance guiding exemption from personal income tax for foreign experts implementing non-governmental foreign aid programs and projects in Vietnam.
During the implementation, if there are any difficulties, please promptly report them to the Ministry of Finance (General Department of Taxation) for research and resolution./.
3. Place for submitting tax exemption application
- In case of foreign experts signing contracts with managing agencies: The place for submitting the tax exemption application is the provincial or centrally-administered municipal tax office where the managing agency's headquarters is located.
- In case of foreign experts signing contracts with non-governmental organizations from abroad or signing contracts with non-governmental aid account holders from abroad: The place for submitting the tax exemption application is the provincial or centrally-administered municipal tax office where the non-governmental aid account holder's headquarters is located.
4. Tax Exemption Procedures
Within fifteen working days from the date of receiving complete applications in accordance with the guidelines set forth in this Circular, the tax authority shall issue a Certificate of Personal Income Tax Exemption for income derived from implementing non-governmental foreign aid programs/projects (in form number 02/XNMT attached to this Circular) or notify about not meeting the conditions for tax exemption (in form number 03/TB-KMT attached to this Circular).
5. In case there is a change in the foreign expert compared to the Foreign Expert Confirmation and the personal income tax exemption request already submitted to the tax authority, the managing agency or the non-governmental aid account holder from abroad shall submit the tax exemption application in accordance with the provisions of Clause 1 of this Article.
Article 3. Implementation Organization
This Circular takes effect from August 15, 2016 and replaces Circular No. 55/2007/TT-BTC dated May 29, 2007 of the Ministry of Finance guiding the personal income tax exemption for foreign experts implementing non-governmental foreign aid programs/projects in Vietnam.
During implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance (General Department of Taxation) for research and resolution./.
DEPUTY MINISTER
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