7 July, 2016
Pursuant to guidance provided by the GDT on 27 May 2016, if foreign expert contracts with the foreign contractor funded by ODA, such foreign contractor shall be responsible for conducting PIT exemption procedures for the expert.
If the foreign contractor does not have a head office in Vietnam, the foreign contractor may authorize the project owner to conduct PIT exemption procedures for the expert directly with the local tax authority.
For further information, please contact:
Hoang Khoi, Partner, Grant Thornton
khoi.hoang@vn.gt.com