To:

- Ministries, ministerial-level agencies, Government-attached agencies
- Provincial-level People’s Committees
- Provincial-level Tax Departments

In furtherance of the Prime Minister’s directing opinion in the Government Office’s Official Letter No. 7835/VPCP-KTTH of November 14, 2008, the Ministry of Finance issued Circular No. 57/2009/TT-BTC of March 24, 2009, guiding the personal income tax exemption for Vietnamese individuals working at Vietnam-based representative offices of United Nations organizations, for incomes earned from January 1, 2009, under the Law on Personal Income Tax. For incomes earned before January 1, 2009, of Vietnamese staffs of Vietnam-based representative offices of UN organizations, the Ministry of Finance guides as follows:

- Vietnamese staffs who are recruited under contracts and work at Vietnam-based representative offices of UN organizations are eligible for income tax exemption under the Ordinance on Income Tax on High-Income Earners.

- Tax exemption dossiers and procedures: Vietnam-based representative offices of UN organizations shall submit a list of their Vietnamese staffs who are eligible for exemption from income tax on high-income earners, made according to the form provided in the Appendix to this Official Letter, to the Tax Departments of provinces or centrally run cities where they are located not later than July 30, 2009.

Heads of Vietnam-based representative offices of UN organizations shall take responsibility for the truthfulness of lists of their staffs eligible for income tax exemption submitted to tax offices.

The Ministry of Finance informs ministries, provincial-level People’s Committees and Tax Departments thereof for information and implementation.

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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

APPENDIX

(To the Finance Ministry’s Official Letter No. 7093/BTC-TCT of May 20, 2009)

Representative office of
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.

……, date………………

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To: The Tax Department of province/city…

- Pursuant to the Government Office’s Official Letter No. 7835/PCP-KTTH of November 14, 2008, on the Prime Minister’s directing opinion on personal income tax for Vietnamese staffs of Vietnam-based representative offices of UN organizations;

- In furtherance of the Finance Ministry’s Official Letter No. 7093/BTC-TCT of May 20, 2009, on income tax on high-income earners applicable to Vietnamese individuals working at Vietnam-based representative offices of UN organizations.

Name of the representative office:

Certifies that persons in the below list are working for ……and eligible for exemption from income tax on high-income earners:

No.

Full name

Position

Tax identification number/Identity card No.

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Duration of contract (from…to)

1

2

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3

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….

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Name of the representative office….

Signature and seal (full name and position)

Công văn số 7093/BTC-TCT về việc thuế thu nhập đối với người có thu nhập cao của cá nhân Việt Nam làm việc tại các Văn phòng đại diện của Liên hợp quốc tại Việt Nam do Bộ Tài chính ban hành