Tax Issues

 

Circular No 55/2007 issued on May 29, 2007 by the Ministry of Finance details personal income tax exemption for foreigners working for non-governmental funding programmes/projects in Vietnam. The circular states that the tax exemption applies to people with a foreign nationality, who have been recruited to work in Vietnam based on an agreement between an INGO and a Vietnamese agency to directly implement programmes/projects as written in the project/programme document and in accordance with a TOR for a foreign consultant. Others, including foreigners working as staff for a representative office, project office or working as a consultant for projects excluded from the application scale of the circular, are not included in exemption.