Joint Circular No. 12/2010/TTLT-BKHDT-BTC dated May 28, 2010 of the Ministry of Planning and Investment detailing and guiding the regulation on foreign experts implementing ODA programs and projects p
Article 1. Scope of regulation
This Circular applies to ODA-funded programs and projects under Clauses 1 and 2. Article 1 of the Regulation on ODA management and use promulgated together with the Government's Decree No. 131/2006/ND-CP of November 9, 2006.
Article 2. Subjects of application
This Circular applies to foreign experts (below referred to as experts) defined in Clause 5. Article 3 of the Regulation on foreign experts implementing ODA programs and projects promulgated together with the Prime Minister's Decision No. 119/2009/QD-TTg of October 1, 2009 (below referred to as the Regulation) and applies only to experts whose contracts take effect from November 20. 2009.
CERTIFICATION FOR AND MANAGEMENT OF EXPERTS
Article 3. Certification for experts
1. Dossier of certification for experts:
Based on the scope of regulation specified in Article 1 and subjects of application defined in Article 2 of this Circular, within 30 working days after an expert contract takes effect, the project owner shall send to the managing agency an official letter requesting certification for an expert, enclosed with a dossier comprising:
- The expert's written commitment that he does not have Vietnamese citizenship.
-Certified copies of passports of the expert and his/her family members, containing the page with a Vietnam entry visa (if any) and the page appended with the entry/exit seal of the immigration management agency.
-Originals or certified copies of the following documents: (i) decision approving the results of bidding for consultancy services (for an individual expert or a group of experts): and (ii) approved bidding documents (including a list of consultants).
- Written approvals of the Vietnamese and foreign parties in case of modifications and supplements to list of experts and consultants in approved bidding documents.
- Copy of the consultancy contract of the expert (individual expert or a group of experts) signed with the contractor and a competent agency of the Vietnamese or foreign party.
2. Procedures for giving certification for experts:
a/ Within 15 working days after receiving a complete and valid dossier from the project owner, the managing agency shall give certification for the expert according to form No. 1 enclosed with this Circular - not printed herein (with a seal appended on every two adjoining pages) and send 8 originals to the project owner.
b/ Pending such certification, the project owner or contractor (company) that signs the contract with the expert shall notify the tax office of the locality where he/she/it is headquartered of the expert's eligibility for personal income tax exemption in case his/her tax obligations arise.
3. Thirty days before an expert finishes his/her working duration in Vietnam, the project owner shall report such to the managing agency and provincial-level tax office. Customs Department and Public Security office of the locality where he/she/it is headquartered.
Article 4. Personal income tax exemption procedures and dossiers and time limit for tax offices to give tax exemption
1. The project owner or contractor (company) that signs a contract with an expert shall send a dossier of request for personal income tax exemption for the expert to the tax office of the locality where he/she/it is headquartered. Such a dossier comprises:
- Official letter of the project owner or contractor (company) requesting exemption from personal income tax for the expert.
- The managing agency's certification of the expert's eligibility for privileges and immunities, made according to form No. 1 enclosed with this Circular (not printed herein).
- Documents related to tax-exempt incomes of the expert (contract, income payment documents, etc.).
2. Within 15 working days after receiving a complete and valid dossier under Point 1 above, the tax office shall issue certification of personal income tax exemption for the expert according to form No. 2 enclosed with this Circular (not printed herein).
Article 5. Customs procedures
Customs procedures for temporary import, re-export, transfer and destruction of exported and imported belongings and luggage and vehicles of experts comply with current regulations.
Article 6. Reporting on. inspection and supervision of, the implementation of the
1. Within 15 days after the end of a reporting period (biannual and annual), the project owner
shall send reports on management and employment of experts to the managing agency.
2. Within 20 days after the year-end. the managing agency shall send to the Ministry of Planning and Investment a summary report on the management and employment of experts.
3. The Ministry of Planning and Investment shall inspect, supervise and summarize the implementation of the Regulation and report thereon to the Prime Minister before January 31 every year.
Article 7. Effect
This Circular takes effect 45 days from the date of its signing and replaces Circular No. 02/ 2000/TT-BKH of January 12, 2000. guiding the implementation of the Regulation on foreign experts promulgated together with the Prime Minister's Decision No. 211/1998/QD-TTg of October 31,1998; Circular No. 52/2000/TT-BTC of June 5, 2000. guiding exemption from taxes and fees for foreign experts implementing ODA programs and projects; and Circular No. 01/2001/TT-TCHQ of February 9, 2001, guiding customs procedures for exported and imported belongings and luggage and vehicles of foreign experts under the Prime Minister's Decision No. 211/1998/QD-TTg of October 31, 1998.
Any problems arising in the course of implementation should be reported to the Ministry of Planning and Investment and the Ministry of Finance for timely guidance.-
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