Official letter No.2743/TCT-CS dated 21 August 2013 of GDTin guidance of tax policy for ODA projects
According to Official letter No.2743/TCT-CS:
In order to Foreign contractors without applying to Vietnam accounting regime will be exempted from CIT under the Agreement on income gained from the implementation of projects in Vietnam and foreign experts implementing ODA projects are exempt from personal income tax, they must send tax authority the full files of taxreduction, exemption under the Agreement and dossiers of personal income tax exemption for foreign professionals in accordance with regulations of Circular No. 28/2011/TT-BTC
