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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. 14/2004/PL-UBTVQH11
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Hanoi, March 24th, 2004
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ORDINANCE
AMENDING
AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE ORDINANCE ON INCOME TAX ON
HIGH-INCOME EARNERS
Pursuant to the 1992
Constitution of the Socialist Republic of Vietnam, which was amended and
supplemented under Resolution No. 51/2001/QH10 of December 25, 2001 of the Xth
National Assembly, the 10th session;
Pursuant to Resolution No.
17/2003/QH11 of November 4, 2003 of the XIth National Assembly, the 4th
session, on the 2004 State budget estimates,
This Ordinance amends and supplements
a number of articles of the Ordinance on Income Tax on High-Income Earners,
which was passed by the National Assembly Standing Committee on May 19, 2001.
Article 1.- To amend and supplement a number of articles of
the Ordinance on Income Tax on High-Income Earners as follows:
1. Article 2 is amended and supplemented as
follows:
“Article 2.-
Incomes subject to income tax
include:
1. Regular incomes in the forms
of salaries, wages, allowances and bonuses; incomes from scientific and
technical services, copyrights on use of inventions, trademarks, informatics
services, consultancy and training services, and agency services; incomes from
royalties; brokerages; incomes outside salaries and wages, which are paid for
engagement in production, business and/or service activities not subject to
enterprise income tax, except for incomes prescribed in Article 3 of this
Ordinance;
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a/ Technological transfer,
except for cases of donation thereof;
b/ Lottery prizes.”
2. Article 3 is amended and supplemented as
follows:
“Article 3.-
1. To temporarily not collect
tax on incomes, which are interests on bank deposits, interests on savings,
interests on purchased treasury bonds, bonds, bills and shares.
2. Incomes not subject to income
tax include:
a/ Allowances for mobile jobs;
allowances for hazardous and dangerous jobs; region allowances; seniority
allowances for the armed force, customs and cipher personnel; position and
responsibility allowances for officials and public employees; special
allowances for those working in a number of offshore islands and border areas
subject to exceptionally difficult living conditions; job attraction
allowances; working-trip allowances; food ration expenses and allowances for a
number of particular branches and occupations according to the State-prescribed
regime; and other allowances from the State budget;
b/ Pecuniary rewards for
technical modifications, inventions and innovations, national and international
prizes; pecuniary rewards accompanying the State-conferred titles; and other
pecuniary rewards or preferential treatments from the State budget;
c/ Social allowances, insurance
indemnities, severance allowances, job-loss allowances, and allowances for
transfer to work at production establishments as provided for by law;
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e/ Social insurance and medical
insurance premiums paid from salaries and wages according to law provisions.”
3. Article 9 is amended and supplemented as
follows:
“Article 9.-
The taxable regular income is
the total money amount earned by an individual on a monthly average in a year,
which is over VND 5,000,000 for Vietnamese citizens and other individuals
settling down in Vietnam; or over VND 8,000,000 for foreigners residing in
Vietnam and Vietnamese citizens laboring or working overseas. Particularly for
foreigners who are regarded as not residing in Vietnam, their taxable regular
income is the total income generated from their work in Vietnam.
Foreigners shall be regarded as
residing in Vietnam if they stay in Vietnam for 183 days or more in the period
of 12 months as from the date of their arrival in Vietnam; and shall be
regarded as not residing in Vietnam if they stay in Vietnam for less than 183
days in the same period.”
4. Article 10 is amended and supplemented as
follows:
“Article 10.-
The partially progressive tax
rates applicable to regular incomes are prescribed below:
1. For Vietnamese citizens and
other individuals settling down in Vietnam:
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Leve
l
Average
monthly income/person
Tax
rate (%)
1
Up to 5,000
0
2
Between over 5,000 and 15,000
10
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Between over 15,000 and 25,000
20
4
Between over 25,000 and 40,000
30
5
Over 40,000
40
For singers, circus artists,
dancers, footballers and professional athletes, 25% of their incomes shall be
deducted when determining their taxable incomes.
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Calculation unit: VND 1,000
Leve
l
Average
monthly income/person
Tax
rate (%)
1
Up to 8,000
0
2
Between over 8,000 and 20,000
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3
Between over 20,000 and 50,000
20
4
Between over 50,000 and 80,000
30
5
Over 80,000
40
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5. Article 11 is amended as follows:
“Article 11.-
The taxable irregular income
prescribed in Clause 2, Article 2 of this Ordinance is the income of over VND
15,000,000 earned each time by an individual.”
6. Article 12 is amended as follows:
“Article 12.-
1. Income from technological
transfer, which is over VND 15,000,000 for each transfer, shall be taxed at the
rate of 5% of the total income.
2. Income from lottery prizes,
which is over VND 15,000,000 for each winning, shall be taxed at the rate of
10% of the total income.”
Article 2.- This Ordinance takes implementation effect as
from July 1, 2004.
Article 3.- The Government shall detail and guide the
implementation of this Ordinance.
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ON
BEHALF OF THE NATIONAL ASSEMBLY STANDING COMMITTEE
CHAIRMAN
Nguyen Van An
Đã cập nhật Luật Đất đai 2024 mới nhất