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FOREIGN EXPERTS TO ENJOY TAX EXEMPTION
The list of eligible foreign experts includes those directly engaged in foreign NGO aid programmes and projects approved by relevant Vietnamese agencies.
To enjoy tax-free income, experts need to hold foreign passports and have contracts with foreign non-government organisations (NGOs), the projects’ managerial agencies, or the providers of the NGO aid.
Confirmation letters from the NGOs’ aid providers must be attached when lodging an application for the exemption.
Tax-free income is the payment comes directly from implementing activities of foreign NGO aid programmes and projects.
Likewise, eligible Vietnamese are those employed by Vietnam-based representative agencies of international organisations under the UN system. Their names need to be confirmed by the authorised people named in the list sent to the tax authority. However, part-time employees do not qualify for the PIT exemption.
The tax-free income includes salaries and wages paid by the representative agencies.
Source: VIR
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