Official letter 3672/TCT-TNCN issued on 19 October 2012 by GDT on PIT exemption for foreign experts implementing ODA project.
According to Article 2, Chapter I, Circular No. 12/2010/TTLT-BKHDT- dated 28 May 2010 by the Ministry of Planning and Investment and Ministry of Finance detailing and guiding the implementation of the regulation on foreign experts programs and projects:
This Circular applies only to experts whose contract takes effect from November 20, 2009 ".
Procedures, record for personal income tax exemption for experts who have contracts in effect before 20 Nov 2009 complied with the guidance in paragraph 3, Section II, Circular No. 52/2000/TT-BTC 05 June 2000 by Ministry of Finance.
