DECISION

On personal income tax exemption for Vietnamese working for Vietnam-based representative agencies of international organizations under the United Nations system

________________________

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the November 21, 2007 Law on Personal Income Tax; and the November 22, 2012 Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Laws on Taxes;

Pursuant to the Government’s Decree No. 65/2013/ND-CP of June 27, 2013, detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Laws on Taxes, and amending and supplementing a number of articles of the decrees on taxes;

At the proposal of the Minister of Finance,

The Prime Minister promulgates the Decision on personal income tax exemption for Vietnamese working for Vietnam-based representative agencies of international organizations under the United Nations system.

  Article 1. Scope and subjects of application

1. This Decision prescribes the personal income tax exemption for Vietnamese working for Vietnam-based representative agencies of international organizations under the United Nations system.

2. This Decision applies to Vietnamese employed under contracts to work at Vietnam-based representative agencies of international organizations under the United Nations system.

3. This Decision does not apply to Vietnamese employed on a part time basis at Vietnam-based representative agencies of international organizations under the United Nations system.

Article 2. Conditions for tax exemption

A person entitled to personal income tax exemption must satisfy the following conditions:

1. Holding Vietnamese nationality.

2. Being staff of the Vietnam-based representative agency of an international organization under the United Nations system as certified by the competent representative of that agency on the list submitted to the tax agency.

Article 3. Tax-exempt income

Tax-exempt income of persons prescribed in Clause 2, Article 1 of this Decision must be income from salary and remunerations paid by Vietnam-based representative agencies of international organizations under the United Nations system.

Article 4. Implementation provisions

1. This Decision takes effect on May 1, 2016.

2. The Ministry of Foreign Affairs shall take update and provide tax agencies with the list of Vietnam-based representative agencies of international organizations under the United Nations system.

3. The Minister of Finance shall guide the implementation of this Decision.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decision.-

Prime Minister
NGUYEN TAN DUNG