The beneficiaries are foreigners employed to work in
Other entities, including foreign individuals working in representative offices, project offices or functioning as project consultants, are not covered by the Ordinance.
The tax exemption files include a written request for individual income tax exemption from the NGO, a confirmation by the competent body in charge of approving the projects/programs, and other related documents.
The tax agencies will license a certificate on individual income tax exemption to foreign experts.
By Phương Uyên