Thông tư 57/2009/TT-BTC hướng dẫn miễn thuế thu nhập cá nhân đối với cá nhân Việt Nam làm việc tại văn phòng đại diện của các tổ chức Liên hợp quốc tại Việt Nam do Bộ Tài chính ban hành

CIRCULAR

GUIDING PERSONAL INCOME TAX EXEMPTION FOR VIETNAMESE STAFF OF REPRESENTATIVE OFFICES OF UNITED NATIONS ORGANIZATIONS IN VIETNAM

Pursuant to the Treaty on Privileges and Immunity of United Nations Organizations passed by the General Assembly of the United Nations Organization on 13 February 1946;Pursuant to the Law on Accession to and Implementation of International Treaties dated 14 June 2005;Pursuant to the Law on Management of Tax dated 29 November 2006 and its implementing Decree 85/2007/ND-CP of the Government dated 25 May 2007;Pursuant to the Law on Personal Income Tax dated 21 November 2007 and its implementing Decree 100/2008/ND-CP of the Government dated 8 September 2008;Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;Pursuant to the opinion and instructions of the Prime Minister of the Government in Official Letter 7835/VPCP-KTTH of the Government Office dated 14 November 2008 on personal income tax exemption for Vietnamese staff working in representative offices of United Nations Organizations in Vietnam;

The Ministry of Finance hereby provides the following guidelines on personal income tax exemption for Vietnamese staff of representative offices of United Nations Organizations (UNOs) in Vietnam:

Article 1.- Exempt individuals

Vietnamese individuals who are recruited pursuant to a contract to work in representative offices of UNOs in Vietnam (hereinafter referred to as staff) shall be personal income tax exempt pursuant to the provisions of this Circular.

Other staff who are recruited by the representative office of a UNO in Vietnam and who are paid an hourly rate salary shall not be exempt individuals and this Circular shall not apply to them.

Article 2.- Exempt income

Exempt income for staff prescribed in this Circular means items being salary, wages and remuneration receivable by such staff and payable by the representative office of the UNO. Staff must discharge their obligation to pay tax in accordance with current regulations on other income items receivable by them which are not payable by the UNO-

Article 3.- Application file and procedures for tax exemption

The representative office of a UNO in Vietnam shall be responsible to submit a list of Vietnamese staff recruited by such office and being individuals eligible for personal income tax exemption {on the standard form in the Appendix issued with this Circular) to the Tax Division of the province or city where such office has its headquarters, by no later than 30 May 2009.

If an office has any changes of staff working pursuant to a contract such as new recruitments or terminations of contract, then it must lodge a list of amended personnel with the tax office no later than the last day of the month during which such change occurs.

Heads of representative offices of UNOs in Vietnam shall be liable for the accuracy of lists lodged with the tax office of staff who are personal income tax exempt.

Tax offices shall not collect personal income tax for Vietnamese staff working in representative offices of UNOs in Vietnam in accordance with the staff lists certified by such representative offices.

Article 4.- Organization of implementation

This Circular shall be of full force and effect after forty-five (45) days from the date of its signing, and any provisions contrary to the provisions in this Circular are hereby repealed. Personal income tax exemption shall apply as from 1 January 2009 for staff recruited pursuant to a contract and working in representative offices of UNOs in Vietnam.

Any problems arising during implementation should be promptly reported to the Ministry of Finance for resolution.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]