What are regulations on taxes and fees imposed upon programs/projects financed by ODA and concessional loans in Vietnam?

What are regulations on taxes and fees imposed upon programs/projects financed by ODA and concessional loans in Vietnam?

Pursuant to Article 45 of the Decree 114/2021/ND-CP stipulating taxes and fees imposed upon programs/projects financed by ODA and concessional loans in Vietnam as follows: 

Taxes and fees imposed upon programs and projects shall comply with applicable regulatory provisions on taxes and fees, and international treaties to which the Socialist Republic of Vietnam is a signatory.  Where there are discrepancies between Vietnam's domestic law and a signed international treaty on the same issue, the latter shall prevail.

What are regulations on procurement of programs/projects financed by ODA and concessional loans in Vietnam?

Pursuant to Article 47 of the Decree 114/2021/ND-CP stipulating procurement of programs/projects financed by ODA and concessional loans in Vietnam as follows: 

1. The contractor selection shall be carried out in accordance with the international treaty between Vietnam and the foreign donor; where there are discrepancies on contractor selection between the international treaty to which Vietnam is a signatory and the Law on Bidding, such international treaty shall prevail. If the international treaty does not provide for contractor selection procedures, the contractor selection process shall be carried out in accordance with the Law on Bidding.

2. Delegation procedures for submission, appraisal and approval of bidding contents shall comply with Vietnam's regulations on bidding. The content of appraisal and approval shall comply with the international treaty under the rules prescribed in clause 1 of this Article.

Best regards!