Guidelines on Personal Income Tax Exemption Dossier According to Circular 97/2016/TT-BTC

12:49, 11/07/2024

The General Department of Taxation has issued Official Dispatch 3848/TCT-TNCN providing guidance on the dossier and procedures for personal income tax (PIT) exemption for individuals who are Vietnamese working at representative offices of international organizations under the United Nations system in Vietnam as per Circular 97/2016/TT-BTC (effective from August 15, 2016).

Tax Exemption Dossier Includes:

- Diplomatic note from the representative agency of the international organization under the United Nations system in Vietnam, attached with a List of Vietnamese Employees eligible for PIT exemption;- Copy of the labor contract.

In case of changes in Vietnamese Employees due to new recruitment/termination of labor contracts, a List of Employee Changes and a copy of the labor contract of the newly recruited Vietnamese Employees must be attached.

The tax exemption dossier has many changes compared to the old regulations (The dossier only required 01 List of Vietnamese Employees according to the prescribed form).

More details can be found in Official Dispatch 3848/TCT-TNCN issued on August 23, 2016.

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