THE NATIONAL
ASSEMBLY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
26/2012/QH13
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Hanoi,
November 22, 2012
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LAW
AMENDING
AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON PERSONAL INCOME TAX
Pursuant to the 1992 Constitution of the Socialist Republic of
Vietnam, which was amended and supplemented a number of articles under
the Resolution No. 51/2001/QH10;
The National Assembly promulgates
the Law on amending and supplementing a number of articles of the Law on
personal income tax No. 04/2007/QH12,
Article 1.
To amend and supplement a number of
articles of the Law on personal income tax:
1. Clause 2 and
clause 5 of Article 3 are amended and supplemented as
follows:
“2. Incomes from salaries and wages,
including:
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b) Allowances, subsidies, except for
amounts: Those paid under legal provisions on preferential treatment of persons
with meritorious services; defense or security allowances; hazard or danger
allowances for persons working in branches, occupations or jobs at places where
exist hazardous or dangerous elements; allowances for attraction of laborers to
work in certain branches or in certain regions specified by law; allowances for
sudden difficulties, allowances for laborers having labor accident or suffering
from occupational disease, lump-sum maternity or child adoption allowances;
allowances for working capacity loss, lump-sum retirement allowances, monthly
survivorship allowances and other allowances as prescribed by law on social
insurance; , severance and job-loss allowances specified in the Labor Code;
subsidies of social relief nature and other allowances, subsidies without
nature of salaries, wages as prescribed by the Government.”
“5. Incomes from transfer of real
estate, including:
a) Incomes from
transfer of rights to use land and assets attached to land;
b) Incomes from transfer of right to
own or use residential houses;
c) Incomes from transfer of right to lease
land or water surface;
d) Other incomes earned from transfer
of real estate under any form.”
2. Clause 10
Article 4 is amended and supplemented as follows:
“10. Retirement pensions paid by the
Social Insurance Fund; retirement pensions paid monthly by the Voluntary Retirement Fund.”
3. Point c
Clause 1 Article 7 is amended as follows:
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4. Clause 1
Article 19 is amended and supplemented as follows:
“1. Reduction based on family
circumstances means a sum of money deductible from pre-tax income from
business, salary or wage of a resident taxpayer. Reduction based on
family circumstances consists of the following two parts:
a) Reduction for the taxpayer, which
is VND 9 million/month (VND 108 million/year);
b) Reduction for each dependant of
the taxpayer, which is VND 3.6 million/month.
In case the Consumer Price Index
(CPI) changes over 20% compared to the effective time of the Law or the latest
time point of adjusting the reduction based on family circumstances, the
Government submits to the Standing committee of the National Assembly for
adjustment of the reduction based on family circumstances specified in this
clause in conformity with changes of price in order to apply for the next tax
term.”
5. Clause 1
Article 21 is amended and supplemented as follows:
“1. A taxed income from business,
salary or wage is the total of taxable incomes specified in Articles 10 and 11
of this Law minus premiums of social insurance, health insurance, unemployment
insurance and professional liability insurance for some professions and jobs
subject to compulsory insurance, the Voluntary Retirement
Fund and reductions specified in Articles 19 and 20 of this Law.
The Government shall stipulate the
maximum level permitted to minus for amounts of contribution in the Voluntary Retirement Fund specified in this clause.”
6. Article 24 is
amended and supplemented as follows:
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1. Responsibility to make tax
declaration, withholding, payment and finalization is specified as follows:
a) Income-paying
organizations and individuals shall make tax declaration, withhold and remit
tax into the state budget, and make tax finalization for all kinds of taxable
income they pay to taxpayers;
b) Individuals who have taxable
incomes shall make tax declaration, pay tax into the state budget and make tax
finalization as prescribed by law.
2. Income-paying organizations and
individuals shall supply information on incomes and dependants of taxpayers
under their management as prescribed by law.
3. The Government shall specify tax
withholding rates suitable to each kind of income specified at Point a, Clause
1 of this Article and the tax finalization specified in clause 1 of this
Article."
Article 2.
1. This Law takes effect on July 01,
2013.
2. The Government shall detail and
guide the implementation of articles, clauses assigned in the Law.
This Law was passed on November 22, 2012, by the XIIIth
National Assembly of the Socialist Republic of Vietnam at its 4th
session.
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CHAIRMAN OF THE
NATIONAL ASSEMBLY
Nguyen Sinh Hung