1. Personal income tax exemption for foreign specialists
Decision No. 06/2016/QD-TTg regulates personal income tax exemption, as of 01 May 2016, for foreign specialists who are conducting programs and projects on non-government foreign aid in Vietnam.
Foreign specialists’ eligibility for tax exemption:
- Hold foreign nationality.
- Have engaged in contracts with non-government foreign organizations, project governing agencies or sponsors of non-government foreign aids in Vietnam to carry out activities of non-government foreign aid programs and projects in a direct manner.
2. Personal income tax exemption for individuals working for the United Nations (UN)
Vietnamese people working in representative units of UN’s international agencies in Vietnam shall be exempt from personal income tax.
Such exemption is prescribed in the Decision No. 07/2016/QD-TTg dated 22 February 2016.
Requirements for personal income tax exemption:
- Hold Vietnamese nationality.
- Work for a representative unit of a UN international agency in Vietnam and have such employment asserted by an authorized representative of that unit in the list of employees submitted to tax authorities.
3. Loan for medical students
Decision No. 09/2016/QD-TTg regulates that medical graduates (in at most 12 months upon graduation) can apply for loan on these conditions:
- Students in one of these circumstances:
+ Be a double orphan or a maternal or paternal orphan whose remaining parent is not capable of working.
+ Live in a poor household as per regulations
+ Live in a household that has maximum per capita income at 150% of that of a poor household as per regulations.
+ Live in a household that suffers from financial hardship (accident, disease, natural disaster, fire, plague), which is asserted by the ward People’s Committee at the student’s residential area, during the student's internship.
- Have an attestation by a health facility, which indicates:
+ Time and cost of internship
+ Absence of any labor contract during the internship.
4. Salary for personnel in the General Department of Taxation or General Department of Vietnam Customs
Average salary for state officials, state employees and workers in the General Department of Taxation or General Department of Vietnam Customs and their additional income from the saving and regular spending funds shall be at most 1.8-fold and 0.2-time, respectively, of the salary for state officials and state employees as regulated by the Government.
Such regulation is defined in the Decision No. 13/2016/QD-TTg and takes effect in the budget year of 2016 to 2020.
Pursuant to the Decision, the extra salary and additional income shall not include allowances for public duty, night work and overtime.
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