UN agencies’ Vietnamese staff exempt from personal income tax hinh anh 1Illustrative image (Source: VNA)
Hanoi (VNA) – The Ministry of Finance has guided the paperwork required to get personal income tax exemption for Vietnamese citizens working at Vietnam-based representative agencies of international organisations under the UN system.

Related instructions are contained in Circular 97/2016/TT-BTC, which looks to make it easier for the implementation of the Prime Minister’s Decision 07/2016/QD-TTg.

The exemptions, approved by the Prime Minister, took effect on May 1, 2016.

Vietnamese citizens entitled to the exemption must be employed by Vietnam-based representative agencies of international organisations under the UN system.

The tax-exempt income is salaries and wages paid by the representative agencies.

Part-time Vietnamese employees are not subject to the personal income tax exemption.

According to the General Department of Taxation, 280 Vietnamese people are working at 18 representative agencies of international organisations under the UN system in Vietnam.-VNA
VNA