Chapter I
GENERAL PROVISIONS
Article 1.- Subjects liable to the enterprise income tax
Organizations and individuals involved in production and trading of goods and service provision (hereafter referred to as business establishments) with incomes therefrom shall all have to pay the enterprise income tax, except for subjects defined in Article 2 of this Law.
Article 2.- Subjects not liable to the enterprise income tax
Family households, individuals, groups of cooperatives, agricultural cooperatives with incomes from farming, husbandry and aquaculture are not liable to the enterprise income tax, except for the family households and peasants engaged in large-scale production of goods and having high incomes as defined by the Government.
Article 3.- Interpretation of terms:
In this Law, the following terms shall be construed as follows:
1. "Production and trading of goods and service organizations" are: State enterprises, limited liability companies; stock companies; enterprises with foreign investment capital and foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam; foreign companies and organizations doing business in Vietnam but not regulated by the Law on Foreign Investment in Vietnam; private enterprises; cooperatives; groups of cooperatives; economic establishments of political organizations, socio-political organizations, social organizations, socio-professional organizations and people's armed forces units; administrative and non-business agencies engaged in production and trading of goods and services;
2. "Individuals engaged in production and trading of goods and services" are: individual households and business groups; family households and individuals engaged in agricultural production; businessmen; independent practitioners; individuals having properties for rent; foreign businessmen with incomes generated in Vietnam;
3. "Permanent bases of foreign companies in Vietnam" are business establishments through which the foreign companies conduct part of or all business activities that generate incomes in Vietnam, including:
a/ Branches, executive offices, factories, workshops, transport means, mines, oil or gas fields and other places for exploitation of natural resources in Vietnam;
b/ Construction sites, projects on construction, installation and/or assembly projects;
c/ Establishments providing services, including consultancy services through their employees or other objects;
d/ Agents of foreign companies;
e/ Representatives in Vietnam, who are:
- Competent to sign contracts on behalf of foreign companies;
- Not competent to sign contracts on behalf of foreign companies but regularly performing the delivery of goods or provision of services in Vietnam.
In cases where an agreement on the avoidance of double taxation which is signed by the Socialist Republic of Vietnam and provides otherwise regarding the permanent bases, such agreement shall apply.
Article 4.- Obligations and responsibilities to implement the Law on Enterprise Income Tax
1. Business establishments are obliged to pay tax fully and on schedule as prescribed by this Law.
2. Tax agencies shall, within the ambit of their tasks and powers, have to comply with the provisions of this Law.
3. State agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units shall, within their respective functions, tasks and powers, have to supervise the implementation and coordinate with the tax agencies in implementing the Law on Enterprise Income Tax.
4. Vietnamese citizens shall have to assist tax agencies and tax officials in the implementation of this Law.
Tìm kiếm
Luật thuế thu nhập doanh nghiệp 1997 (Bản Word)