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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 96/2016/TT-BTC
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Hanoi, June 28, 2016
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CIRCULAR
DOCUMENTATION AND PROCEDURES FOR GRANT OF PERSONAL INCOME TAX
EXEMPTION TO FOREIGN EXPERTS PARTICIPATING IN PROGRAMS AND PROJECTS FUNDED BY
FOREIGN NON-GOVERNMENTAL AID IN VIETNAM
Pursuant to the Law on
Personal income tax No. 04/2007/QH12 dated November 21, 2007; the Law No. 26/2012/QH13
dated November 22, 2012 on amendments to the Law on Personal income tax and
elaborating Decrees of the Government;
Pursuant to the Law on
Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law No.
21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax
administration and elaborating Decrees of the Government;
Pursuant to the Law
No. 71/2014/QH13 dated November 26, 2014 on amendments to tax laws and the
Government's Decree No. 12/2015/NĐ-CP;
Pursuant to the
Government's Decree No. 12/2012/NĐ-CP dated March 01, 2012 on registration and
management of foreign non-governmental organizations (NGOs) in Vietnam;
Pursuant to the
Government's Decree No. 93/2009/NĐ-CP dated October 22, 2009 on management and
use of foreign non-governmental aid;
Pursuant to the
Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
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At the request of the
Director of the General Department of Taxation,
The Minister of
Finance provides guidelines for documentation and procedures for grant of
personal income tax exemption to foreign experts participating in programs and
projects funded by foreign non-governmental aid in Vietnam:
Article 1. Scope and
regulated entities
1. This Circular provides
for documentation and procedures for grant of personal income tax exemption to
foreign experts who directly participate in programs and projects funded by
foreign non-governmental aid in Vietnam.
2. This Circular applies
to foreign experts eligible for of personal income tax exemption according to
the Prime Minister’s Decision No. 06/2016/QĐ-TTg dated February 22, 2016 on
grant of personal income tax exemption to foreign experts participating in
programs and projects funded by foreign non-governmental aid in Vietnam.
Article 2.
Documentation and procedures for tax exemption
1. Application for tax
exemption
An application for tax
exemption consists of:
- The confirmation of
foreign experts’ participation and request for personal income tax exemption
submitted by the governing body (in case the foreign expert has a contract with
the governing body) or foreign non-governmental aid manager (in case the
foreign expert has a contract with the foreign NGO or aid manager) on the
income from direct participation in a non-governmental program/project in
Vietnam (template No. 01/XNCG-ĐNMT enclosed herewith);
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+ A copy of the Decision
to approve the foreign non-governmental aid program/project in Vietnam.
+ A copy of the program/project
instrument approved by a Vietnamese competent authority.
+ A copy of the contract
between the foreign expert and the foreign NGO or governing body or aid
manager.
2. Deadline for
submitting the application:
The application shall be
submitted within 30 days from the effective date of the foreign expert’s
contract. The governing body or aid manager shall send the application to the
tax authority.
3. Places to submit
applications for tax exemption:
- If the foreign expert
has a contract with the governing body, the application shall be submitted to
the Provincial Department of Taxation of the province where the governing body
is located.
- If the foreign expert
has a contract with the foreign NGO or aid manager, the application shall be
submitted to the Provincial Department of Taxation of the province where the
aid manager’s office is located.
4. Procedures for tax
exemption
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5. In case of replacement
of the foreign expert while the application for tax exemption has been sent to
the tax authority, the governing body or aid manager shall send the application
in accordance with instructions in Clause 1 of this Article.
Article 3.
Implementation
This Circular comes into force
from August 15, 2016 and replaces Circular No. 55/2007/TT-BTC dated May 29,
2007 of the Ministry of Finance on grant of personal income tax exemption to
foreign experts participating in programs and projects funded by foreign
non-governmental aid in Vietnam.
Difficulties that arise
during the implementation of this Circular should be reported to the Ministry
of Finance (General Department of Taxation) for consideration./.
PP MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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[NAME OF GOVERNING BODY/AID MANAGER]
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No. ………..
[Location and date]
CONFIRMATION OF FOREIGN EXPERTS’ PARTICIPATION AND REQUEST
FOR PERSONAL INCOME TAX EXEMPTION
First time: Yes □
No □
To: Provincial Department of Taxation of …
Pursuant to the Prime Minister’s
Decision No. 06/2016/QĐ-TTg dated February 22, 2016 on grant of personal income
tax exemption to foreign experts participating in programs and projects funded
by foreign non-governmental aid in Vietnam and Circular No. 96/2016/TT-BTC
dated June 28, 2016 of the Ministry of Finance on documentation and procedures
for grant of personal income tax exemption to foreign experts participating in
programs and projects funded by foreign non-governmental aid in Vietnam.
[Name of governing
body/aid manager] of foreign non-governmental aid program/project in Vietnam
hereby confirms the participation of the foreign experts enumerated below and
request personal income tax exemption:
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2. Sponsor: (Name of
foreign NGO)
.................................................................................
3. Program/project
instrument is approved by … [name of approving authority] according to document
No. … dated …
4. Governing body:
.......................................................................................................
5. Aid manager:
...................................................................
6. Total budget of the
program/project: .............................................................
7. Duration of the
program/project: from … to …
8. Location of the
program/project:
......................................................................
9. The persons enumerated
below are foreign experts who apply for personal income tax exemption according
to the Prime Minister’s Decision No. 06/2016/QĐ-TTg dated February 22, 2016 and
Circular No. 96/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance:
No.
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Nationality
Passport number
Contract duration (from … to …)
Tax-free income
(according to contract)
[1]
[2]
[3]
[4]
[5]
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1.
2.
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……….
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3. Enclosures:
(1) ………………….
(2) ………………….
(3) ………………….
I hereby declare that the
information provided above is truthful and assume the legal responsibility for
such information./.
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AUTHORIZED REPRESENTATIVES OF GOVERNING BODY/AID MANAGER
(Signature, full name and seal (if
any))
Template No. 02/XNMT
(Promulgated together with Circular No. 96/2016/TT-BTC)
GENERAL DEPARTMENT OF TAXATION
PROVINCIAL DEPARTMENT OF TAXATION OF …
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No. ………..
[Location and date]
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To: [Name of governing body or aid manager)
Pursuant to the Prime
Minister’s Decision No. 06/2016/QĐ-TTg dated February 22, 2016 on grant of
exemption of personal income tax to foreign experts participating in programs
and projects funded by foreign non-governmental aid in Vietnam;
Pursuant to Circular No.
96/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance on guidelines for
grant of exemption of personal income tax to foreign experts participating in
programs and projects funded by foreign non-governmental aid in Vietnam.
In consideration of the
Confirmation of foreign experts’ participation and request for personal income
tax exemption dated ... submitted by [Name of governing body/aid manager) and
enclosed documents about foreign experts who directly participate in [name of
the project] of [name of the NGO] in Vietnam.
Provincial Department of
Taxation of … hereby certifies that the persons on the list below are exempt
from personal income tax in Vietnam on the income from direct participation in
the foreign non-governmental aid program/project in Vietnam.
No.
Full name
Nationality
Passport number
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Tax-free income
(according to contract)
[1]
[2]
[3]
[4]
[5]
[6]
1.
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2.
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………….
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HEAD OF TAX AUTHORITY
(Signature, full name and seal)
Template No. 03/TB-KMT
(Promulgated together with Circular No. 96/2016/TT-BTC)
GENERAL DEPARTMENT OF TAXATION
PROVINCIAL DEPARTMENT OF TAXATION OF …
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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[Location and date]
NOTICE OF INELIGIBILITY FOR PERSONAL INCOME TAX EXEMPTION
To: [Name of governing body/aid manager)
Pursuant to the Law on
Tax administration, the Law on amendments to the Law on Tax administration and their
applicable instructional documents;
Pursuant to the Prime
Minister’s Decision No. 06/2016/QĐ-TTg dated February 22, 2016 on grant of
personal income tax exemption to foreign experts participating in programs and
projects funded by foreign non-governmental aid in Vietnam and Circular No.
96/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance on documentation
and procedures for grant of personal income tax exemption to foreign experts
participating in programs and projects funded by foreign non-governmental aid
in Vietnam;
In consideration of the
Confirmation of foreign experts’ participation and request for personal income
tax exemption dated ... submitted by [Name of governing body/aid manager) and
enclosed documents about foreign experts who directly participate in the
foreign non-governmental aid program/project in Vietnam of [name of governing
body/aid manager];
Provincial Department of
Taxation of … hereby notify that the persons on the list below are not eligible
for personal income tax exemption according to the Prime Minister’s Decision
No. 06/2016/QĐ-TTg dated February 22, 2016 and Circular No. 96/2016/TT-BTC
dated June 28, 2016 of the Ministry of Finance.
No.
Full name
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Passport number
1
2
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....
Reasons for
ineligibility:
1………………..
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…..
[Name of governing
body/aid manager] may contact [the tax authority] at [phone number] or send an
enquiry to [the tax authority’s address]
HEAD OF TAX AUTHORITY
(Signature, full name and seal)