Personal income tax exemption for Vietnamese working for UN in VN
The Ministry of Finance has issued Circular No. 97/2016/TT-BTC guiding the procedures about personal income tax exemption for Vietnamese working in representative offices of international organizations of the United Nations (UN) in Viet Nam.
For Vietnamese who are working in Viet Nam representative offices of international organizations of the UN, the file for personal income tax exemption should include: The Public function of the representative body of the UN international organization in Viet Nam, together with a list of the staff in Viet Nam who are exempt from personal income tax and copy of labor contracts.
In case of a change in staff recruitment or termination of a labor contract, the exempt records will include: The Public function of the representative body of the UN international organization in Viet Nam, together with a list of the staff in Viet Nam who are exempt from personal income tax and copy of labor contracts.
Source: VGP
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