In furtherance of Prime Minister Decision No. 119/2009/QD-TTg, a regulation was issued on May 28 by the Planning and Investment Ministry and the Finance Ministry in Joint Circular No. 12/2010/TTLT-BKHDT-BTC, guiding the employment of foreign experts under ODA-funded programs and projects in Vietnam whose labor contracts become effective after November 20, 2009.
Accordingly, the project manager is required to request the investment decision-making agency of the investment project or technical assistance project-approving agency to certify the status of every foreign expert they intend to hire within 30 working days from the valid date of the expert employment contract. This certification must be supported by certain documents specified in the Circular.
For an exemption from personal income tax on their foreign experts’ incomes, project managers or contractors should apply with local tax offices. Within 15 workings days after receiving valid dossiers, local tax offices will certify tax exemption for foreign experts.