Joint Circular 12/2010/TTLT-BKHDT-BTC guiding the Regulations on foreign experts implementing ODA programs and projects together with Decision 119/2009/QD-TTg issued by the Ministry of Planning [...]
| MINISTRY OF PLANNING AND INVESTMENT – MINISTRY OF FINANCE ——- |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ————— |
| No: 12/2010/TTLT-BKHDT-BTC | Hanoi, May 28May 2010 |
JOINT CIRCULAR
DETAILED REGULATIONS AND GUIDANCE ON THE IMPLEMENTATION OF REGULATIONS ON FOREIGN EXPERTS IMPLEMENTING ODA PROGRAMS AND PROJECTS ISSUED ACCOMPANYING DECISION NO. 119/2009/QD-TTG OCTOBER 1, 2009 BY THE PRIME MINISTER
Pursuant to Decree 131/2006/ND-CP November 9, 2006 of the Government on promulgating Regulations on management and use of official development assistance (ODA);
Pursuant to Decree No. 116/2008/ND-CP November 14, 2008 of the Government stipulates the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;
Pursuant to Decree No. 118/2008/ND-CP November 27, 2008 of the Government stipulates the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 119/2009/QD-TTg October 1, 2009 of the Prime Minister on promulgation of Regulations on foreign experts implementing ODA programs and projects;
The Ministry of Planning and Investment and the Ministry of Finance detail and guide the implementation of the Regulations on foreign experts implementing ODA programs and projects issued together with Decision No. 119/2009/QD-TTg October 1, 2009 of the Prime Minister as follows:
GENERAL PROVISIONS
Article 1. Scope of adjustment
This Circular applies to programs and projects funded by official development assistance (ODA) capital in accordance with the provisions of Clause 1 and Clause 2, Article 1 Regulations on management and use of official development assistance sources issued together with Decree 131/2006/ND-CP dated September 9 November 2006 of the Government.
Article 2. Subjects of application
This Circular applies to foreign experts (hereinafter referred to as Experts) specified in Clause 5, Article 3 of the Regulations on foreign experts implementing ODA programs and projects issued together with Decision No. 119/2009/QD-TTg dated October 1, 2009. 2009 of the Prime Minister (hereinafter referred to as the Regulation) and only applies to experts whose contracts take effect from November 20, 2009.
EXPERT CONFIRMATION AND MANAGEMENT
Article 3. Expert confirmation
1. Expert certification documents:
Based on the scope of regulation specified in Article 1 and the subjects of application specified in Article 2 of this Circular, within 30 working days from the effective date of the expert contract, the Project Owner shall send the Managing Agency an official dispatch requesting expert confirmation, accompanied by a dossier including the following documents:
– Expert's commitment not to hold Vietnamese nationality.
– Copy of passport (certified) of the expert and members of the expert's family, including the Vietnam entry visa page (if any) and the entry and exit stamp page of the immigration management agency.
– Original or certified copy of the following documents: (i) Decision approving the results of bidding for consulting services (individual or group of experts); (ii) Bidding documents approved by competent authorities (including list of consultants).
– Written approval of the Vietnamese Party and the Foreign Party in case of changes and additions compared to the list of experts and consultants in the bidding documents approved by competent authorities.
– Copy of the consulting contract signed by the expert (individual or Group of experts) with the contractor or competent authority of the Vietnamese or foreign party.
2. Procedures for expert certification:
a) Within 15 working days from receiving complete and valid documents from the Project Owner, the Managing Agency certifies the expert according to Form No. 1 attached to this Circular (with overlapping stamp) and sends 08 originals to the Project Owner.
b) While there is no confirmation of the Expert, depending on each case the Expert signs a contract with the Project Owner or with the contractor (company), the Project Owner or contractor (company) is responsible for notifying the local tax authority where their headquarters is located about the Experts who are exempt from Personal Income Tax when tax obligations arise.
3. Within 30 days before the expert ends his or her working period in Vietnam, the Project Owner is responsible for reporting to the Managing Agency, the local Tax Agency, the Customs Department, and the Police Department of the province or centrally run city where the Project Owner's headquarters is located.
Article 4. Procedures and documents for personal income tax exemption and time limit for resolution by tax authorities:
1. Depending on each case, the Expert signs a contract with the Project Owner or with the contractor (company), the Project Owner or contractor (company) sends a request for personal income tax exemption for the Expert to the local tax authority where his/her headquarters is located. Profile includes:
– Official letter of request from the project owner or contractor (company) requesting Personal Income Tax exemption for Experts.
– Confirmation of the Managing Agency that the Expert meets the conditions for incentives and exemptions according to Form No. 1 attached to this Circular.
– Documents related to the Expert's tax-exempt income (contracts, income payment documents, etc.).
2. Within 15 working days from the date of receipt of complete and valid documents as prescribed in point 1 above, the Tax Authority shall issue a Personal Income Tax Exemption Confirmation to the Expert according to Form No. 2 attached to this Circular.
Customs procedures for temporary import, re-export, transfer, destruction of imported and exported belongings, luggage, and vehicles of foreign experts comply with current regulations.
Article 6. Reporting, inspection, and supervision of the implementation of the Regulations
1. No later than 15 days after the end of the reporting period (6 months and the whole year), the Project Owner is responsible for sending the Managing Agency a report on the management and use of experts.
2. No later than 20 days after the end of the year, the Governing Agency is responsible for sending the Ministry of Planning and Investment a general report on the management and use of experts.
3. The Ministry of Planning and Investment is responsible for inspecting, monitoring and synthesizing the implementation of the Regulations and reporting to the Prime Minister before January 31 every year.
This Circular takes effect 45 days after the date of signing and replaces Circular No. 02/2000/TT-BKH January 12, 2000, guiding the implementation of the Regulations on foreign experts issued together with Decision No. 211/1998/QD-TTg May 31October 1998 of the Prime Minister, Circular No. 52/2000/TT-BTC June 5, 2000, guiding the implementation of tax and fee exemption for foreign experts implementing programs and projects using official development assistance (ODA), Circular No. 01/2001/TT-TCHQ February 9, 2001 guiding customs procedures for imported and exported belongings, luggage, and vehicles of foreign experts specified in the Decision number 211/1998/QD-TTg October 31, 1998 of the Prime Minister.
During the implementation process, if there are any problems, please report them to the Ministry of Planning and Investment and the Ministry of Finance for timely guidance./.
Procedures
