THE PRIME MINISTER OF GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
No. 211/1998/QD-TTg | Hanoi, October 31, 1998 |
THE PRIME MINISTER
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to the current tax laws and tax ordinances;
Pursuant to October 17, 1989 Ordinance on the Signing and Implementation of International Agreements by the State of the
Pursuant to August 23, 1993 Ordinance on the Privileges and Immunities Reserved for Foreign Diplomatic Missions, Consulates and Representative Offices of International Organizations in
Pursuant to Decree No. 87-CP of August 5, 1997 of the Government promulgating the Regulation on the Management and Use of Official Development Aid;
To unify the management and preference regimes, ensuring the full rights and responsibilities of foreign specialists implementing ODA programs and/or projects in
At the proposals of the Minister of Planning and Investment, the Minister for Foreign Affairs, the Minister of Finance and the General Director of the General Department of Customs of Vietnam,
DECIDES:
...
...
...
THE PRIME MINISTER OF GOVERNMENT
Phan Van Khai
ON FOREIGN SPECIALISTS
(Issued together with Decision No. 211/1998/QD-TTg of October 31, 1998 of the Prime Minister)
Article 1.- Objects and scope of application
...
...
...
2. The Regulation on foreign specialists shall cover ODA-funded programs and projects, including:
a/ ODA programs and/or projects with financial supports from foreign governments;
b/ ODA programs and/or projects with financial supports from international and regional organizations outside the United Nations (UN) system;
c/ ODA programs and/or projects with financial supports from inter-governmental organizations;
d/ ODA programs and/or projects with financial supports from organizations in the UN system;
e/ ODA programs and/or projects co-financed by foreign parties.
3. Other objects, including diplomats shall not be subject to this Regulation.
1. Be treated equally, irrespective of their nationalities
...
...
...
Article 5.- Interpretation of terms
A number of terms used in this Regulation are construed as follows:
1. ODA programs and/or projects mean activities coordinated and conducted by the foreign party and Vietnamese party using the official development aid (ODA).
2. The foreign party includes foreign governments, international organizations and inter-governmental organizations that finance ODA programs and/or projects in
3. The Vietnamese party includes
4. Parties include the Vietnamese party(ies), foreign party(ies) and specialists.
5. Donors mean foreign party(ies) providing aid for ODA programs and/or projects in
...
...
...
7. Dependents mean the wife/husband and minor children of a specialist or persons whom the specialist has to support under Vietnamese laws, provided that they live together in one family household.
8. The ODA programs and/or projects managing agencies (hereafter referred to as the project management agencies) are the ministries, the ministerial-level agencies, the agencies attached to the Government or the People's Committees of the provinces and centrally-run cities, which are assigned by the Government of the Socialist Republic of Vietnam to directly manage ODA programs and/or projects.
9. Agencies implementing ODA programs and/or projects (hereafter referred to as the project implementing agencies) are units in charge of the implementation of programs and/or projects by decisions of the project management agencies.
10. Emergency cases mean such urgent circumstances as natural calamities, wars or disturbances that may threaten the safety of the life and property of specialists and their dependents.
Article 6.- Preferences for specialists
1. Entry/exit visa preferences: Specialists and their dependents shall be granted with priority, the single or multiple Vietnamese entry/exit visas at the proposals of the project implementing agencies. The procedures for entry/exit visa granting shall comply with the current regulations.
Those specialists who stay in Vietnam for 6 months or more shall be considered for the multiple entry/exit visas for their whole working term which must not exceed 3 years (if they so request).
...
...
...
2. Preferences on foreign exchange: Specialists and their dependents are entitled to bring foreign currency(ies) into
3. Registration of residence and traveling: Specialists and their dependents are entitled to travel freely and register their stay on the Vietnamese territory, except for restricted areas.
4. Other preferences:
a/ On the granting and/or exchange of driving licenses and registration of vehicles' number plates: Specialists and their dependents, who are not minors under Vietnamese laws, when entering Vietnam, are entitled to register for driving courses, tests and driving license granting at the civil driver-training schools; and provided with favorable conditions in exchanging their driving licenses and registering their vehicles' number plates as prescribed.
b/ During their stay in
c/ In cases where a specialist or his/her dependent violates Vietnamese law, is prosecuted, arrested, brought to trial, imprisoned, expelled from Vietnam or held jointly responsible in legal proceedings, the representative(s) of the foreign party that has nominated or hired such specialist and the diplomatic mission of the country where the specialist or his/her dependent is a citizen shall be quickly notified thereof by the Vietnamese party and entitled to visit him/her. The above-said specialist or his/her dependent shall be entitled to invite or employ lawyers appointed by the foreign party; the procedures for the invitation and use of lawyers must conform with international practices and Vietnamese laws.
Article 7.- Immunities for specialists:
1. Exemption of import, export and/or special consumption tax (if any) and registration fee:
a/ Specialists and their dependents are entitled to the duty-free import of personal items and belongings as prescribed in Decree No.17-CP of February 6, 1995 of the Government promulgating the duty-free luggage quotas for passengers on entry or exit through the border-gates of Vietnam (Appendix I).
...
...
...
b/ A specialist who is allowed to stay in Vietnam for 183 days or more shall be entitled to the temporary duty-free import of and the registration fee exemption for one car of under-12 seats and one motorbike of under-175 cm3 for personal use by him/herself and his/her dependents.
c/ The car and motorbike mentioned in Item 7.1.b shall be either re-exported when the specialist fulfilled his/her tasks and leaves Vietnam together with his/her dependents, or taxed according to the current regulations if they are sold in Vietnam.
d/ In cases where the car or motorbike mentioned in Item 7.1.b is irreparably damaged in accident(s) or lost, not due to the specialist's or his/her dependent's fault as certified by the police, the insurance office at the place where the accident occurred and by the inspection and registration agency of the Vietnamese party, such specialist shall be exempt from import tax and registration fee for another car or motorbike. The damaged car or motorbike may be re-exported or taxed according to the current regulations if it is sold in
e/ If a specialist is allowed to stay in Vietnam for 3 years or more, he/she shall, during the fourth year, be entitled to the temporary duty-free import of another car or motorbike and exempt from registration fee therefor (if he/she has such a demand). The car and/or motorbike which was temporarily imported previously according to preference regime must be either re-exported or taxed in accordance with the current regulations if it is sold in
f/ If a car and/or motorbike mentioned in Items 7.1.c, 7.1.d and 7.1.e is sold to another specialist or dependent who is also subject to this Regulation, or given to other immunity beneficiary prescribed by the current regulations, it shall continue to enjoy the above-stipulated immunities.
2. Income tax exemption: During their working term in
3. Property lawfully owned by specialists and their dependents in
4. Other immunities:
During their stay in
...
...
...
b/ Exempt from professional registration and operating license.
Article 8.- Responsibilities of the parties:
1. Responsibility of the Vietnamese party
a/ The project implementing agency(ies):
- To make a list of work that requires specialists; to determine the posts, titles and tasks of specialists for each project and ask the foreign party to provide them.
- To fulfill the Vietnamese party's obligations defined in the international agreements which
- To support and ensure the materialization of the legitimate rights, interests and obligations of specialists and their dependents during their stay in
- To coordinate with the project management agency and the foreign party in managing and appraising specialists in the course of implementation of the projects, ensuring the proper fulfillment of the obligations and responsibilities already mentioned in the specialist-hiring contracts.
- To propose handling measures to the project management agency and the foreign party if the work or conducts of specialists and their dependents fail to conform with the agreements or commitments in the specialist-employing contracts or with the international agreements which Vietnam has signed or acceded to.
...
...
...
b/ The project management agency:
- To direct the project implementing agency in managing and employing specialist efficiently.
- To certify cases where a specialist assigns or sells his/her movable property that was temporarily imported with priority but has not been re-exported as prescribed in Clause 1 of Article 7 and such specialist has fulfilled the tax obligation under the provisions of Vietnamese law.
- To certify lawful property and incomes of specialists and their dependents in cases where such property and/or incomes are transferred to their home countries or assigned/sold in
- To coordinate with the Ministry of Planning and Investment and the competent agencies of the Vietnamese party and foreign party in ensuring the materialization of other legitimate rights, interests and obligations of specialists and their dependents during their stay in
- To study proposals made by the project implementing agency as prescribed in Item 8.1.b and coordinate with the foreign party in issuing handling decisions.
- To join the Ministry of Public Security and the Ministry for Foreign Affairs or other functional agencies of the Vietnamese party and foreign dependents in dealing with matters related to specialists and their dependents in emergency cases and other cases mentioned in Clause 1 and Clause 4 of Article 6 above (if any).
c/ The Ministry of Planning and Investment:
- To verify ODA programs and/or projects and specialist-employing activities at the request of the parties concerned.
...
...
...
2. Responsibility of the foreign party:
a/ To select, nominate or hire specialists at the request of the Vietnamese party.
b/ To provide necessary information for the Vietnamese party to evaluate the specialist candidate.
c/ To supply the specialist-employing contract to the Vietnamese party for monitoring and management purposes.
d/ To coordinate with the Vietnamese party in handling cases related to specialists and/or their dependents during their stay in Vietnam or cases mentioned in Clauses 1 and 4 of Article 6 above (if any).
3. Responsibilities of specialists and their dependents:
a/ During their stay or working term in Vietnam, the specialists and their dependents shall have to follow guidance and submit to the management by the Vietnamese competent agencies, respect and observe Vietnamese laws.
b/ To fulfill all obligations stated in the contracts already signed between the parties.
c/ Besides the work or activities already agreed upon or prescribed in documents concluded by the parties, the specialists are not allowed to practice their profession for any profit-making purposes on the Vietnamese territory, except otherwise provided for by international agreements which the Government of the Socialist Republic of Vietnam has signed or acceded to.
...
...
...
- 1 Circular No.01/2001/TT-TCHQ, promulgated by the General Department of Custom, providing guidelines for customs procedures on transit ("import-export") of belongings, luggage and vehicles of foreign experts regulated in Prime Ministerial Decision No.211/1998/QD-TTg dated October 31, 1998.
- 2 Decree of Government No. 87/CP of August 5, 1997 issuing the regulation on the management and use of official development aid
- 3 Ordinance No. 65-LCT/HDNN8 of February 21, 1992, on entry, exit, residence, and travel of foreigners in Vietnam.