Guides to foreign experts implementing ODA projects
The Ministry of Planning and Investment and the Ministry of Finance issued the Joint Circular No. 12/2010/TTLT-BKHDT-BTC on 28 May, to provide guidelines for the implementation of the regulations on foreign experts implementing ODA programs and projects in Vietnam. The regulations were issued in conjunction with the Decision No.119/2009/QD-TTg of Prime Minister.
Accordingly, within 30 working days from the valid date the expert employment contract, the project owner shall send request to the governing body (i.e. the investment decision making body of investment project or technical support project approval body) to certify the expert status. For the certification purpose, certain documents must be submitted.
For personal income tax exemption purpose, the project owner or contractor (who signed contract with foreign expert) shall send application dossier to the local tax authority, including supporting documents relating to the income of the foreign expert.
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