Deadline for Submitting Personal Income Tax Exemption Dossiers under Circular 96/2016/TT-BTC

12:49, 11/07/2024

According to Official Dispatch 3847/TCT-TNCN, introducing some new contents of Circular 96/2016/TT-BTC, the dossier and procedures for personal income tax exemption for foreign experts implementing foreign aid programs and projects in Vietnam have several new points as follows:

- Detailed guidance on documents related to tax-exempt income of foreign experts;- Clear regulations on the deadline for submitting the tax exemption application, which is 30 days from the effective date of the Foreign Expert Contract (previously not regulated) and requires the foreign expert to be responsible for sending the tax exemption application to the tax authority;- Deadline for the tax authority to issue the Tax Exemption Certification: Within 15 working days from the date of receiving complete documents;- Guidance for the tax authority on issuing a notice of ineligibility for tax exemption;- Specific guidance on the location for tax submission for each case arising, instead of the general regulations as before.

See detailed content at Official Dispatch 3847/TCT-TNCN issued on August 23, 2016.

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