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Statistics
- Documents in English (15411)
- Official Dispatches (1337)
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THE STANDING
COMMITTEE OF NATIONAL ASSEMBLY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No: 14/1999/PL-UBTVQH10
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Hanoi, June 30, 1999
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ORDINANCE AMENDING A NUMBER OF ARTICLES OF THE
ORDINANCE ON INCOME TAX ON HIGH-INCOME EARNERS (No. 14/1999/PL-UBTVQH10 of June 30, 1999) Pursuant
to the 1992 Constitution of the Socialist Republic of Vietnam;
This Ordinance amends a number of Articles of the Ordinance on Income Tax on
High-Income Earners of May 19, 1994, which was amended by the Ordinance
amending a number of Articles of the Ordinance on Income Tax on High-Income
Earners of February 6, 1997. Article 1.- To amend a number of Articles of the Ordinance
on Income Tax on High-Income Earners as follows: 1. Article 9
is amended as follows: "Article 9.- The taxable regular income defined in Clause 1,
Article 2 of this Ordinance is the total amount of money, that an individual
earns on a monthly average in a year of over 2,000,000 VND (two millions VND)
for Vietnamese citizens and other individuals residing in Vietnam; over
8,000,000 VND (eight millions VND) for foreigners residing in Vietnam and
Vietnamese citizens laboring or on working missions abroad. Particularly for
foreigners who are considered as not residing in Vietnam, the taxable regular
income is the total revenue generated from their work in Vietnam. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 2. Clause 2, Article 10 is amended as
follows: "2. For foreigners residing in
Vietnam and Vietnamese citizens laboring or on working missions abroad: PARTIALLY PROGRESSIVE
TAX INDEX Unit
1,000 VND Level Monthly
average income/person Tax rate (%) 1 Up to 8,000 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 2 Over 8,000 up to 20,000 10 3 Over 20,000 up to 50,000 20 4 Over 50,000 up to 80,000 30 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Over 80,000 up to 120,000 40 6 Over 120,000 50 Article 2.- This Ordinance takes effect as from July 1st,
1999. The earlier provisions which are contrary to
this Ordinance are hereby annulled. Article 3.- The Government shall detail and guide the
implementation of this Ordinance. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. THE STANDING COMMITTEE
OF NATIONAL ASSEMBLY
Nong Duc Manh
Ordinance No. 14/1999/PL-UBTVQH10 of June 30, 1999, amending a number of articles of the ordinance on income tax on high-income earners
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Official number:
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14/1999/PL-UBTVQH10
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Legislation Type:
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Ordinance
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Organization:
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The Standing Committee of National Assembly
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Signer:
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Nong Duc Manh
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Issued Date:
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30/06/1999
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Effective Date:
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Premium
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Gazette dated:
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Updating
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Gazette number:
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Updating
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Effect:
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Premium
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Ordinance No. 14/1999/PL-UBTVQH10 of June 30, 1999, amending a number of articles of the ordinance on income tax on high-income earners
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Address:
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17 Nguyen Gia Thieu street, Ward Vo Thi Sau, District 3, Ho Chi Minh City, Vietnam.
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Phone:
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(+84)28 3930 3279 (06 lines)
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Email:
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inf[email protected]
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