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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Cả nhà ơi,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Đúng như chị Hoa chia sẻ, Dipserco là đơn vị quản lý của các INGO nên khi có bất kỳ chính sách nào mới thì cũng nên hỏi họ về hướng dẫn thực hiện.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Cuối năm ngoái ChildFund có liên hệ với chị Hạnh thì được giới thiệu gặp chị Hồng Mai - &nbsp;Chủ tịch công đoàn của Đoàn ngoại giao
 để hỏi về hướng dẫn thực hiện Nghị định 191. Chị Mai có chia sẻ là hiện cục đang báo cáo lên Công đoàn Bộ ngoại giao để thống nhất thực hiện nghị định. Vì vậy tạm thời cứ thực hiện hướng dẫn như file đính kèm, khi có thay đổi hoặc thông tin mới chị sẽ gửi.
 Nhưng hiện giờ chưa thấy gì </span><span style="font-size:11.0pt;font-family:Wingdings;color:#1F497D">J</span><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">.
<br>
<br>
Mọi người có thể liên hệ với chị Mai qua email: <a href="mailto:hongmai@mofa.gov.vn">
<span style="color:#1F497D;text-decoration:none">hongmai@mofa.gov.vn</span></a> , điện thoại: 0913 202 450 để được giải đáp thắc mắc hoặc có thể gọi cho anh Oanh – trưởng phòng quản lý lao động của cục để được hỗ trợ. Mình nghĩ nếu nhiều tổ chức cùng hỏi thì
 cục sẽ ưu tiên hành động sớm. &nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Trân trọng,
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Vân<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span style="font-size:11.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p>&nbsp;</o:p></span></b></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span style="font-size:11.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">Nguyen Thi Van</span></b><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">HR Officer |
</span></b><b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#007A45">ChildFund in Vietnam Representative Office</span></b><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">Level
</span><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">2, Phu Dien Building, 83A Ly Thuong Kiet Street, Hanoi, Vietnam</span><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">P:</span></b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">
 (</span><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">&#43;</span><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">844) 3944 6449 I Ext.</span><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">121</span><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">M:</span></b><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">
 (&#43;84) 904 858 466</span><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">F:</span></b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">
 (</span><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">&#43;</span><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">844) 3944 6453</span><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:150%;vertical-align:baseline"><b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">E:</span></b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">
</span><span style="font-size:11.0pt;line-height:150%;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><a href="mailto:vannt@childfund.org.vn"><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">vannt@childfund.org.vn</span></a></span><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">
 | </span><b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">Skype ID:</span></b><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">
</span><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D">van.nguyen.hr</span><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
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</span><span style="font-size:11.0pt;line-height:150%;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><a href="http://www.childfund.org.vn/"><span lang="VI" style="font-size:10.0pt;line-height:150%;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">www.childfund.org.vn</span></a></span><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;">From:</span></b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;"> ngo-admin-bounces@ngocentre.org.vn [mailto:ngo-admin-bounces@ngocentre.org.vn]
<b>On Behalf Of </b>Hoa<br>
<b>Sent:</b> Thursday, March 03, 2016 2:01 PM<br>
<b>To:</b> 'Trang Bui Huyen'; 'Administrators Working Group'<br>
<b>Subject:</b> Re: [Ngo-admin] QD moi ve thue TNCN cua can bo nuoc ngoai<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Dear cả nhà,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Cám ơn bạn Trang rất nhiều đã chia sẻ. Trước đây mình không để ý quy định này, chỉ nghe nói và chờ có thông tư cụ thể rồi tính, thành ra nhận được thông tin
 của bạn Trang thấy hơi hoang mang. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Tuy nhiên, mình nghĩ là về công đoàn thì các INGO như VECO là đơn vị cơ sở của Dipserco nên Dipserco sẽ phải có trách nhiện hướng dẫn chứ không thể truy thu
 như thế được. Mình vừa gọi cho chị Hạnh trên Diserco thì được confirm đúng như vậy. Hiện nay Dipserco đang bàn về vấn đề này và sẽ có hướng dẫn cụ thể. Chúng ta cứ ngồi chờ thông tin từ Dipserco nhé. Theo chị Hạnh thì qui định này sẽ áp dụng từ 2016. Các bạn
 cứ contact Dipserco nhé.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Best regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Hoa VECO<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">=====================================</span><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Nguyen Thi Nhu Hoa<br>
</span></b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Finance and Administration Manager<br>
VECO Vietnam&nbsp;<br>
Add: House # 4,&nbsp;249A Thuy Khue Compound,&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Thuy Khue street, Tay Ho district, Ha Noi, Vietnam<br>
Tel:&nbsp;(04) 62583640/41&nbsp;(Ext.:&nbsp;21)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D">Fax: (04) 62583642<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:blue"><a href="http://www.veco-ngo.org/">www.veco-ngo.org</a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;">From:</span></b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;"> Trang Bui Huyen [<a href="mailto:bhtrang@gmail.com">mailto:bhtrang@gmail.com</a>]
<br>
<b>Sent:</b> Tuesday, March 01, 2016 5:24 PM<br>
<b>To:</b> 'Administrators Working Group'<br>
<b>Subject:</b> Re: [Ngo-admin] QD moi ve thue TNCN cua can bo nuoc ngoai<o:p></o:p></span></p>
</div>
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<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Dear Oanh,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Như mình đã chia sẻ với bạn Huyền ở AUF, mình gửi lại bạn những gì bên thuế giải thích với mình<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Trước khi có nghị định 191/2013/NĐ-CP ngày 21/11/2013 thì không bắt buộc tổ chức phải thành lập công đoàn cơ sở nếu không có đủ 10 thành viên xin tham gia công đoàn. Điều này có nghĩa là nếu tổ chức mình không
 có ai làm đơn xin tham gia công đoàn thì mình không phải nộp gì hết, còn nếu có 10 người trở lên thì tổ chức phải thành lập công đoàn và đóng phí 2% (1% from staff, 1% from tổ chức)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Sau khi nghị định trên ra đời thì kể cả không có staff nào xin tham gia công đoàn thì tổ chức đó cũng phải đóng 2% cho công đoàn cấp trên. Tổ chức mình không biết đến cái nghị định này cho mãi tới hôm thuế vào
 và họ lập biên bản truy thu từ năm 2014 đến ngày họ kiểm tra. Họ nói đây là nghĩa vụ của tổ chức chứ không phải của cá nhân nếu cá nhân đó không muốn tham gia công đoàn.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">All the best,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Trang Bui Huyen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;color:#1F497D"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;">From:</span></b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;">
<a href="mailto:ngo-admin-bounces@ngocentre.org.vn">ngo-admin-bounces@ngocentre.org.vn</a> [<a href="mailto:ngo-admin-bounces@ngocentre.org.vn">mailto:ngo-admin-bounces@ngocentre.org.vn</a>]
<b>On Behalf Of </b>Oanh Ha<br>
<b>Sent:</b> Monday, February 29, 2016 11:40 AM<br>
<b>To:</b> <a href="mailto:ngo-admin@ngocentre.org.vn">ngo-admin@ngocentre.org.vn</a><br>
<b>Subject:</b> Re: [Ngo-admin] QD moi ve thue TNCN cua can bo nuoc ngoai<o:p></o:p></span></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;">Chào Trang, cảm ơn Trang đã chia sẻ về các giấy tờ liên quan đén thuế. &nbsp;Trong email Trang có đề cập đến tiền phí công đoàn, mình muốn hỏi là phí công đoàn này như thế nào
 nhỉ? Thanks nhé.&nbsp;<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;"><br>
MCC Vietnam<br>
So 1, Ngo 103, Phao Dai Lang<br>
Dong Da, Hanoi, Vietnam<br>
<br>
Tel:&nbsp; (844) 38 35 32 34<br>
Fax: (844) 37 75 38 13<br>
Cell: (844) 916451813<br>
Skype: ha.oanh4<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;"><br>
</span><i><span style="font-size:7.5pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;">This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Unauthorized review, use, disclosure,
 distribution, or copying is prohibited. If you are not the intended recipient or the employee or agent responsible for delivering the message to the intended recipient, please contact the sender by reply e-mail. Thank you.
</span></i><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;"><br>
<br>
<span style="color:#990099"><a href="mailto:-----ngo-admin-bounces@ngocentre.org.vn" target="_blank">-----ngo-admin-bounces@ngocentre.org.vn</a> wrote: -----</span><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;">To: &quot;'Administrators Working Group'&quot; &lt;<a href="mailto:ngo-admin@ngocentre.org.vn" target="_blank">ngo-admin@ngocentre.org.vn</a>&gt;<br>
From: &quot;Trang Bui Huyen&quot; <br>
Sent by: <a href="mailto:ngo-admin-bounces@ngocentre.org.vn" target="_blank">ngo-admin-bounces@ngocentre.org.vn</a><br>
Date: 02/29/2016 10:10AM<br>
Subject: Re: [Ngo-admin] QD moi ve thue TNCN cua can bo nuoc ngoai<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Dear Thanh,<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#1F497D">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Tổ chức của mình có làm thủ tục xin miễn thuế TNCN cho người nước ngoài. Vừa rồi Thuế Hà nội có vào kiểm tra tổ chức mình, phải show hết những giấy tờ
 đã nộp cho cục thuế và những giấy tờ đó phải có dấu đã nhận của chỗ Thuế một cửa nhé. Bên thuế họ kiểm tra cả phần đóng BHXH và công đoàn phí. Nếu không đóng đủ họ lập biên bản gửi về BHXH và Công đoàn để truy thu<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#1F497D">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Best wishes,<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#1F497D">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Trang, Bui Huyen<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="color:#1F497D">Head of Adm. &amp; Fin.<o:p></o:p></span></i></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="color:#1F497D">Oxford University Clinical Research Unit<o:p></o:p></span></i></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="color:#1F497D">78 Giai phong, Dong Da, Hanoi<o:p></o:p></span></i></p>
<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#1F497D">&nbsp;<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;">From:</span></b><span style="font-size:10.0pt;font-family:&quot;Tahoma&quot;,&quot;sans-serif&quot;">
<a href="mailto:ngo-admin-bounces@ngocentre.org.vn" target="_blank">ngo-admin-bounces@ngocentre.org.vn</a> [<a href="mailto:ngo-admin-bounces@ngocentre.org.vn" target="_blank">mailto:ngo-admin-bounces@ngocentre.org.vn</a>]
<b>On Behalf Of </b>Duc Thanh, Pham (ICRAF)<br>
<b>Sent:</b> Friday, February 26, 2016 3:59 PM<br>
<b>To:</b> <a href="mailto:ngo-admin@ngocentre.org.vn" target="_blank">ngo-admin@ngocentre.org.vn</a><br>
<b>Subject:</b> Re: [Ngo-admin] QD moi ve thue TNCN cua can bo nuoc ngoai<o:p></o:p></span></p>
</div>
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<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.0pt;color:#2F5496">Sorry it double post!</span><o:p></o:p></p>
<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.0pt;color:#2F5496">Dear cả nhà,<o:p></o:p></span></p>
<p><span style="font-size:13.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#2F5496">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.0pt;color:#2F5496">Cập nhật mới về chính sách thuế TNCN cho cán bộ nước ngoài làm việc trong các tổ chức phi chính phủ theo Quyết định 06/2016/QD-Ttg,
 có hiệu lực từ tháng 5 tới đây.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.0pt;color:#2F5496">Tranh thủ hỏi các tổ chức: Các năm trước các tổ chức có làm thủ tục xin miễn thuế, hoặc nộp thuế TNCN cho các cán bộ nước ngoài của
 VP mình ko? Nếu có hoặc không thì chia sẻ kinh nghiệm với.<o:p></o:p></span></p>
<p><span style="font-size:13.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#2F5496">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.0pt;color:#2F5496">Thanks and all the best,<o:p></o:p></span></p>
<p><span style="font-size:13.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#2F5496">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><span style="color:#1F497D">Thanh Duc, Pham<o:p></o:p></span></i></b></p>
<p><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#1F497D">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background:white">
<b><span style="font-size:9.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:black"><img border="0" width="65" height="72" id="Picture_x0020_9" src="cid:image001.jpg@01D1761A.5573BA50" alt="logo"></span></b><b><span lang="EN-GB" style="font-size:9.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></b><span style="font-size:9.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#454545"><o:p></o:p></span></p>
<p><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#7F7F7F">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span lang="EN-GB" style="font-size:10.0pt;color:#0D0D0D">Office Manager | Vietnam Country Office | Southeast Asia Regional Program |</span><span style="font-size:10.0pt;font-family:&quot;Arial\, Helvetica\, sans-serif&quot;;color:#365F91"><br>
</span><span style="font-size:8.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#7F7F7F">No.17A, Nguyen Khang street, Trung Hoa Ward, Cau Giay District, Hanoi,Vietnam |</span><span style="color:#7F7F7F"><br>
</span><span style="font-size:8.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#7F7F7F">E:&nbsp;<a href="mailto:p.ducthanh@cgiar.org">p.ducthanh@cgiar.org</a> | T &amp; F: &#43;84 4 3783 4644/45 |
</span><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#7F7F7F">M: &#43;84 912 028 708 | S: thanhducp |
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background:white">
<span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#7F7F7F">W:
<a href="http://www.worldagroforestry.org/regions/southeast_asia/vietnam">www.worldagroforestry.or<span lang="IN">g/regions/southeast_asia</span><span lang="EN-US">/vietnam</span></a>
</span><span style="font-size:8.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#7F7F7F">|</span><span style="font-size:9.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#454545"><o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:&quot;Helvetica&quot;,&quot;sans-serif&quot;;color:#454545">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="http://blog.worldagroforestry.org/"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="23" height="23" id="Picture_x0020_2" src="cid:image002.jpg@01D1761A.5573BA50" alt="cid:image011.jpg@01CEAE2F.EF9505E0"></span></a><span style="color:#0D0D0D">&nbsp;&nbsp;
</span><a href="https://www.facebook.com/worldagroforestry?ref=ts"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="21" height="19" id="Picture_x0020_3" src="cid:image003.png@01D1761A.5573BA50" alt="Description: Description: Description: http://www.worldagroforestry.org/img/facebook.png"></span></a><span style="color:#0D0D0D">&nbsp;&nbsp;&nbsp;
</span><a href="https://twitter.com/icraf"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="19" height="21" id="Picture_x0020_4" src="cid:image004.png@01D1761A.5573BA50" alt="Description: Description: Description: http://www.worldagroforestry.org/img/Twitter.png"></span></a><span style="color:#0D0D0D">&nbsp;&nbsp;
 &nbsp;</span><a href="http://www.flickr.com/photos/icraf"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="20" height="21" id="Picture_x0020_5" src="cid:image005.png@01D1761A.5573BA50" alt="Description: Description: Description: http://www.worldagroforestry.org/img/Flickr.png"></span></a><span style="color:#0D0D0D">&nbsp;
 &nbsp;&nbsp;</span><a href="http://www.slideshare.net/agroforestry"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="20" height="21" id="Picture_x0020_6" src="cid:image006.png@01D1761A.5573BA50" alt="Description: Description: Description: http://www.worldagroforestry.org/img/slideshare1.png"></span></a><span style="color:#0D0D0D">&nbsp;
 &nbsp;&nbsp;</span><a href="http://www.youtube.com/user/WorldAgroforestry"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="20" height="21" id="Picture_x0020_7" src="cid:image007.png@01D1761A.5573BA50" alt="Description: Description: Description: http://www.worldagroforestry.org/img/Youtube.png"></span></a><span style="color:#0D0D0D">&nbsp;
 &nbsp;&nbsp;</span><a href="http://feeds.feedburner.com/worldagroforestry/main"><span style="color:#0D0D0D;text-decoration:none"><img border="0" width="21" height="21" id="Picture_x0020_8" src="cid:image008.png@01D1761A.5573BA50" alt="Description: Description: Description: http://www.worldagroforestry.org/img/rss.png"></span></a><span style="color:#0D0D0D">&nbsp;
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<p><span style="font-size:4.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#0D0D0D">&nbsp;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:8.0pt;color:#0D0D0D">The
</span><span style="color:#1F497D"><a href="http://www.worldagroforestry.org/"><span style="font-size:8.0pt;color:#0D0D0D">World Agroforestry Centre</span></a></span><span style="font-size:8.0pt;color:#0D0D0D"> is a member of the
</span><span style="color:#1F497D"><a href="http://www.cgiar.org/cgiar-consortium/"><span style="font-size:8.0pt;color:#0D0D0D">CGIAR Consortium</span></a></span><span style="font-size:8.0pt;color:#0D0D0D"> and a
</span><span style="color:#1F497D"><a href="http://www.carbonneutral.com/"><span style="font-size:8.0pt;color:#0D0D0D">CarbonNeutral</span></a></span><span style="font-size:8.0pt;color:#0D0D0D">® organisation. See how
</span><span style="color:#1F497D"><a href="http://worldagroforestry.org/carbon-footprint"><span style="font-size:8.0pt;color:#0D0D0D">here</span></a></span><span style="font-size:8.0pt;color:#0D0D0D">.</span><b><span lang="EN-GB" style="font-size:9.0pt;color:#1F497D"><o:p></o:p></span></b></p>
<p><b><i><span style="font-size:8.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#365F91">&nbsp;<o:p></o:p></span></i></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span lang="EN-GB" style="font-family:Webdings;color:green">P</span></i><i><span lang="EN-GB" style="color:#244061">
</span><span style="color:#365F91">&nbsp;</span></i><b><i><span lang="EN-GB" style="font-size:10.0pt;color:green">Please consider the environment before printing this email</span></i></b><b><i><span style="font-size:10.0pt;color:green">!</span></i></b><span style="font-size:10.0pt;color:green">&nbsp;</span><span style="color:#1F497D"><o:p></o:p></span></p>
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