The Ministry of Planning and Investment and the Ministry of Finance issued Joint Circular No.12/2010/TTLT-BKHDT-BTC on May 28, to provide guidelines on the use of foreign experts on ODA-funded programmes and projects in Viet Nam.
The Ministry of Planning and Investment and the Ministry of Finance issued Joint Circular No.12/2010/TTLT-BKHDT-BTC on May 28, to provide guidelines on the use of foreign experts on ODA-funded programmes and projects in
Under the new joint circular, the project owner is required to request the governing body (i.e. the investment decision making body of investment project or technical support project approval body) to certify the expert status of the foreign expert within 30 working days from the valid date the experts employment contract. This certification requires the submission of certain documentation outlined in the joint circular.
To apply for an exemption from personal income taxes on the foreign experts income, the project owner or contractor must apply to the local tax authority.
(Source: VNS)
