Chương 1 Luật Thuế Thu nhập doanh nghiệp 2003: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Payers of enterprise income tax

Organizations and individuals engaged in goods production and trading and/or service provision (hereinafter referred collectively to as business establishments) with incomes shall all have to pay enterprise income tax, except for the subjects defined in Article 2 of this Law.

Article 2.- Subjects not liable to enterprise income tax

Family households, individuals, cooperation groups and cooperatives engaged in agricultural production with incomes from cultivation, husbandry and aquaculture products are not liable to enterprise income tax, except for family households and peasants engaged in large-scale commodity production with high incomes as defined by the Government.

Article 3.- Interpretation of terms

In this Law, the following expressions shall be construed as follows:

1. Organizations engaged in goods production and trading and/or service provision include State enterprises, limited liability companies; joint stock companies; partnerships; foreign-invested enterprises and foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam; foreign companies and organizations doing business in Vietnam not under the Law on Foreign Investment in Vietnam; private enterprises; cooperatives; cooperation groups; economic establishments of political organizations, socio-political organizations, social organizations, socio-professional organizations, peoples armed force units; administrative agencies and non-business units engaged in goods production and trading and/or service provision.

2. Individuals engaged in goods production and trading and/or service provision include individual business households and business groups; family households and individuals engaged in agricultural production; businesspeople; independent practitioners; individual property lessors; foreign businesspeople with incomes generated in Vietnam.

3. Resident establishments of foreign companies in Vietnam are business establishments through which foreign companies conduct part or all of their income-generating business operations, including:

a/ Branches, executive offices, factories, workshops, transport means, mines, oil or gas fields and any natural resource-exploiting places in Vietnam;

b/ Construction sites; construction, installation and/or assembly projects;

c/ Establishments providing services, including consultancy services, through their employees or other subjects;

d/ Agents of foreign companies;

e/ Vietnam-based representatives who are competent to sign contracts on behalf of foreign companies or incompetent to sign contracts on behalf of foreign companies but regularly performing the delivery of goods or the provision of services in Vietnam.

In cases where a double taxation avoidance agreement which the Socialist Republic of Vietnam has signed otherwise provides for resident establishments, the provisions of 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 time as prescribed by this Law.

2. Tax offices shall, within the ambit of their tasks and powers, have to strictly implement the provisions of this Law.

3. State agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations and peoples armed force units shall, within the ambit of their respective functions, tasks and powers, have to supervise the implementation of, and coordinate with the tax offices in implementing, this Law.

4. Vietnamese citizens shall have to assist tax offices and tax officials in implementing the provisions of this Law.